2013年1月1日,丁公司相关科目的期初余额分别是:“实收资本”500000元,“资本公积”120000元,“盈余公积”90000元,“利润分配——未分配利润”250000元。 2013年有关业务及相关资料如下: (1)某投资者追加投入资本110000元,但协议规定,计入实收资本的金额为100000元,全部款项已存入银行。 (2)2012年度有关损益类科目的发生额分别是:主营业务收入560000元(贷方),其他业务收入38000元(贷方),公允价值变动损益24000元(贷方),主营业务成本460000元(借方),其他业务成本35000元(借方),营业税金及附加28000元(借方),管理费用24000元(借方),财务费用16000元(借方),营业外支出9000元(借方),所得税费用12500元(借方)。 (3)按照净利润的10%提取盈余公积。 (4)经股东大会同意,将盈余公积50000元转增实收资本。 要求:根据上述资料,回答下列题。 根据以上资料计算,该企业2013年末的营业利润为______元。
A. 35000
B. 37500
C. 50000
D. 59000
Text 2 With so much focus on children’s use of screens, it’s easy for parents to forget about their own screen use. "Tech is designed to really suck on you in," says Jenny Radesky in her study of digital play, "and digital products are there to promote maximal engagement. It makes it hard to disengage, and leads to a lot of bleed-over into the family routine." Radesky has studied the use of mobile phones and tablets at mealtimes by giving mother-child pairs a food-testing exercise. She found that mothers who sued devices during the exercise started 20 percent fewer verbal and 39 percent fewer nonverbal interactions with their children. During a separate observation, she saw that phones became a source of tension in the family. Parents would be looking at their emails while the children would be making excited bids for their attention. Infants are wired to look at parents’ faces to try to understand their world, and if those faces are blank and unresponsive—as they often are when absorbed in a device-it can be extremely disconcerting foe the children. Radesky cites the "still face experiment" devised by developmental psychologist Ed Tronick in the 1970s. In it, a mother is asked to interact with her child in a normal way before putting on a blank expression and not giving them any visual social feedback; The child becomes increasingly distressed as she tries to capture her mother’s attention. "Parents don’t have to be exquisitely parents at all times, but there needs to be a balance and parents need to be responsive and sensitive to a child’s verbal or nonverbal expressions of an emotional need," says Radesky. On the other hand, Tronick himself is concerned that the worries about kids’ use of screens are born out of an "oppressive ideology that demands that parents should always be interacting" with their children: "It’s based on a somewhat fantasized, very white, very upper-middle-class ideology that says if you’re failing to expose your child to 30,000 words you are neglecting them." Tronick believes that just because a child isn’t learning from the screen doesn’t mean there’s no value to it-particularly if it gives parents time to have a shower, do housework or simply have a break from their child. Parents, he says, can get a lot out of using their devices to speak to a friend or get some work out of the way. This can make them feel happier, which lets then be more available to their child the rest of the time. According to Jenny Radesky, digital products are designed to ______.
A. simplify routine matters
B. absorb user attention
C. better interpersonal relations
D. increase work efficiency