案例分析题根据以下资料完成31-40题:甲公司有关资料如下:(1)2006年12月31日,“应收账款”账户借方余额为100000元,提取坏账准备前“坏账准备”账户余额为0(2)2007年7月31日,应收账款4000元无法收回,确认为坏账损失(3)2008年12月31日,“应收账款”账户借方余额为150000元,提取坏账准备前“坏账准备”账户为贷方余额8000元(4)2009年12月31日,“应收账款”账户借方余额为100000元,提取坏账准备前“坏账准备”账户为贷方余额13000元(5)2010年12月31日,“应收账款”账户借方余额为170000元,提取坏账准备前“坏账准备”账户为借方余额6000元假设甲公司每年按应收账款年末余额的10%计提坏账准备 2006年12月31日,甲公司应计提的坏账准备为()元
A. -3000
B. 7000
C. 10000
D. 23000
查看答案
Text 3There is one difference between the sexes on which virtually every expert and study agree: men are more aggressive than women. It shows up in 2-year-old. It continues through school days and persists into adulthood. It is even constant across cultures. And there is little doubt that it is rooted in biology-in the male sex hormone testosterone.If there’s a feminine trait that’s the counterpart of male aggressiveness, it’s what social scientists awkwardly refer to as "nurturance". Feminists have argued that the nurturing nature of women is not biological in origin, but rather has been drummed into women by a society that wanted to keep them in the home. But the signs that it is at least partly inborn are too numberous to ignore. Just as tiny infant girls respond more readily to human faces, female toddlers learn much faster than males how to pick up nonverbal cues from others. And grown women are far more adapt than men at interpreting facial expressions: A recent study by University of Pennsylvania brain researcher Ruben Gur showed that they easily read emotions such as anger, sadness and fear. The only such emotion men could pick up was disgust.What difference do such differences make in the real world Among other things, women appear to be somewhat less competitive—or at least competitive in different ways—than men. At the Harvard Law School, for instance, female students enter with credentials just as outstanding as those of their male peers. But they don’t qualify for the prestigious Law Review in proportionate numbers, a fact some school officials attribute to women’s discomfort in the incredibly competitive atmosphere.Students of management styles have found fewer differences than they expected between men and women who reach leadership positions, perhaps because many successful women deliberately imitate masculine ways. But an analysis by Purdue social psychologist Alice Eagly of 166 studies of leadership style did find one consistent difference: Men tend to be more "autocratic"—making decisions on their own—while women tend to consult colleagues and subordinates more often.Studies of behavior in small groups turn up even more differences. Men will typically dominate the discussion, says University of Toronto psychologist Kenneth Dion, spending more time talking and less time listening. Which of the following is true of women’s nurturing nature according to the passage()
A. It is not inborn in any sense.
B. It is inspired by women’s families.
C. It is caused by social prejudice
D. It is partly biological in origin.
TextAfter 20 years of marriage, a husband may still not understand his wife. How is it that she is never at a (1) for words How can she (2) the names of a couple they met on (3) years ago Now we know (4) to tell him: it’s her brain.Although there are obviously cultural (5) for the differences in emotions and behavior, (6) breakthrough research reveals that the (7) of many puzzling differences between men and women may (8) in the head. Men’s and women’s brains (9) much in common, but they are definitely not the same (10) size, structure or insight. Broadly speaking, a woman’s brain, like her body, is ten to fifteen per cent smaller than a man’s, (11) the regions dedicated to language may be more densely (12) with brain ceils.Girls generally speak earlier and read faster. The reason may be (13) females use both sides of the brain when they read. In (14) , males rely only on the left side.At every age, women’s memories (15) men’s. They have a greater ability to (16) names with faces than men do, and they are (17) at recalling list. The events people re- member best are those that an emotion is attached to. (18)women use more of their right brains, which (19) emotions, they may do this automatically.While we don’t yet know what all these findings imply, one thing is (20): male and female brains do the same things, but they do them differently. 17()
A. shier
B. better
C. keener
D. easier
Consolidation can not only benefit exporters, shippers and forwarders but also benefit carriers.( )
A. 对
B. 错
Jackson: Viewed from a scientist’s standpoint, all of the energy contained in fuel either now or in the future becomes heat. Some of the heat is used directly or produces useful work. The rest is lost or rejected. That is to say, it is radiated into the atmosphere from the engines, motors, furnaces, power lines, television sets, boilers and all the other energy-consuming machinery that makes our wheels go around.Browning: It is necessary to improve the efficiency with which we use energy in order to do more work. But improvement cannot come overnight, and there are limits beyond which not even science can help. According to the Center for Strategic and International studies, about three quarters of the energy we use to move things, including ourselves, accomplishes no useful work.Jeffrey: In terms of efficiency, buses, trains, and other forms of public transportation may be using energy more efficiently than private automobiles. Unless private automobiles can operate at near capacity, their overall efficiency is poor. For example, an urban bus carrying 36 passengers may achieve an efficiency of around 120 passenger-miles per gallon of gasoline. But buses are not always fully loaded, and sometimes they carry no passengers at all.Vandenberg: It is true that buses can sometimes run without passengers. City trains seem to be very efficient, but they suffer the same shortcomings as buses and cost more. Except for rush hours, commuter trains seldom run at full capacity. This wastes even more energy and is more than the management can afford. As a result, commuter trains are truly practical only in places where there are a lot of people.Nathan: For some people, mass transportation may serve their needs. For others, a combination of mass transportation and private transportation may be preferable. Better design and wise use of both mass transportation systems and private vehicles will play an important part in helping us make fuller use of energy for transportation. Now match each of the person (61 to 65) to the appropriate statement. Note: there are two extra statements.StatementsA. City trains and buses have different faults to overcome.B. The efficiency of the city train depends on the size of population.C. Public transportation is usually more energy-efficient.D. Private cars usually run at full capacity.E. No fuel energy is fully used.F. A combined means of transport can help increase energy efficiency.G. Problems of energy loss can never be completely solved. Jackson()