C.收发差错造成存货盘盈

　　D.确实无法支付的应付账款

　　22.下列各项中( )不属于投资与投机的区别。

　　A.二者的利益着眼点不同

　　B.二者承担的风险不同

　　C.二者的交易方式不同

　　D.二者的基本目的不同

　　23.甲公司长期持有乙公司10%的股权，采用成本法核算。2009年1月1日，该项投资账面价值为1 300

　　万元。2009年度乙公司实现净利润2 000万元，宣告发放现金股利1 200万元。假设不考虑其他因素，

　　2009年12月31日该项投资账面价值为( )万元。

　　A.1300

　　B.1380

　　C.1500

　　D.1620

　　24.下列各项中，应列入利润表“管理费用”项目的是( )。

　　A.计得的坏账准备

　　B.出租无形资产的摊销额

　　C.支付中介机构的咨询费

　　D.处置固定资产的净损失

　　25.某饮料生产企业为增值税一般纳税人，年末将本企业生产的一批饮料发放给职工作为福利。该饮料市场

　　售价为12万元(不含增值税)，增值税适用税率为17%，实际成本为10万元。假定不考虑其他因素，该

　　企业应确认的应付职工薪酬为( )。

　　A.10

　　B.11.7

　　C.12

　　D.14.04

　　26.资金成本在企业筹资决策中的作用不包括( )。

　　A.是企业选择资金来源的基本依据

　　B.是企业选择筹资方式的参考标准

　　C.作为计算净现值指标的折现率使用

　　D.是确定最优资金结构的主要参数

　　27.2007年1月1日，甲公司租用一层写字楼作为办公场所，租赁期限为3年，每年12月31日支付租金

　　10万元，共支付3年。该租金有年金的特点，属于( )。

　　A.普通年金

　　B.即付年金

　　C.递延年金

　　D.永续年金

　　28.下列各项中，不属于现金流量表“筹资活动产生的现金流量”的是( )。

　　A.取得借款收到的现金

　　B.吸收投资收到的现金

　　C.处置固定资产收回的现金净额

　　D.分配股利、利润或偿付利息支付的现金

　　29.某企业生产甲、乙两种产品，2009年12月共发生生产工人工资70 000元，福利费10 000元。上述

　　人工费按生产工时比例在甲、乙产品间分配，其中甲产品的生产工时为1 200小时，乙产品的生产工时为

　　800小时。该企业生产甲产品应分配的人工费为( )元。

　　A.28 000

　　B.32 000

　　C.42 000

　　D.48 000

　　30.下列各项中，不属于所有者权益的是( )。

　　A.资本溢价

　　B.计提的盈余公积

　　C.投资者投入的资本

　　D.应付高管人员基本薪酬

　　Passage One

　　Recent research has claimed that an excess of positive ions in the air can have an ill effect on people's physical or psychological health. What are positive ions?Well，the air is full of ions，electrically charged particles，and generally there is a rough balance between the positive and the negative charged. But sometimes this balance becomes disturbed and a larger proportion of positive ions are found. This happens naturally before thunderstorm，earthquakes when winds such as the Mistral，Hamsin or Sharav are blowing in certain countries. Or it can be caused by a build-up of static electricity indoors from carpets or clothing made of man-made fibres，or from TV sets，duplicators or computer display screens.

　　When a large number of positive ions are present in the air many people experience unpleasant effects such as headaches，fatigue，irritability，and some particularly sensitive people suffer nausea or even mental disturbance. Animals are also affected，particularly before earthquakes，snakes have been observed to come out of hibernation，rats to flee from their burrows，dogs howl and cats jump about unaccountably. This has led the US Geographical Survey to fund a network of volunteers to watch animals in an effort to foresee such disasters before they hit vulnerable areas such as California.

　　Conversely，when large numbers of negative ions are present，then people have a feeling of well-being. Natural conditions that produce these large amounts are near the sea，close to waterfalls or fountains，or in any place where water is sprayed，or forms a spray. This probably accounts for the beneficial effect of a holiday by the sea， or in the mountains with tumbling streams or waterfalls.examda.com

　　To increase the supply of negative ions indoors，some scientists recommend the use of ionisers：small portable machines，which generate negative ions. They claim that ionisers not only clean and refresh the air but also improve the health of people sensitive to excess positive ions. Of course，there are the detractors，other scientists，who dismiss such claims and are skeptical about negative/positive ion research. Therefore people can only make up their own minds by observing the effects on themselves，or on others，of a negative rich or poor environment. After all it is debatable whether depending on seismic readings to anticipate earthquakes is more effective than watching the cat.

　　31.What effect does exceeding positive ionization have on some people?

（编辑：海南华图）