A.亚当斯密的绝对优势

　　B.大卫李嘉图的比较优势

　　C.赫克歇尔一俄林的要素禀赋

　　D.克鲁格曼的规模经济

　　21.某企业采用先进先出法计算发出原材料的成本。2009年9月1日，甲材料结存200千克，每千克实际成本为300元;9月7日购入甲材料350千克，每千克实际成本为310元;9月21日购入甲材料400千克，每千克实际成本为290元;9月28日发出甲材料500千克。9月份甲材料发出成本为( )元。

　　A.145 000

　　B.150 000

　　C.153 000

　　D.155 000

　　22.某企业收到用于补偿已发生费用的政府补助，应在取得时计入( )。

　　A.递延收益

　　B.营业外收入

　　C.资本公积

　　D.其他业务收入

　　23.下列各项中体现债权与债务关系的是( )。

　　A.企业与债权人之间的财务关系

　　B.企业与受资者之间的财务关系

　　C.企业与债务人之间的财务关系

　　D.企业与政府之间的财务关系

　　24.( )是根据财务活动的历史资料，考虑现实的要求和条件，对企业未来的财务活动和财务成果做出科学的预计和测算。

　　A.财务预测

　　B.财务预算

　　C.财务决策

　　D.财务控制

　　25.某人进行一项投资，预计6年后会获得收益880元，在年利率为5%的情况下，这笔收益的现值为( )元。

　　A.4466.62

　　B.656.66

　　C.670.56

　　D.4455.66

　　26.下列( )可以为企业筹集自有资金。

　　A.内部积累

　　B.融资租赁

　　C.发行债券

　　D.向银行借款

　　27.甲公司为增值税一般纳税人，2009年1月5日以2700万元购入一项专利权，另支付相关税费120万元。为推广由该专利权生产的产品，甲公司发生广告宣传费60万元。该专利权预计使用5年，预计净残值为零，采用直线法摊销。假设不考虑其他因素，2009年12月31日改专利权的账面价值为( )万元。

　　A.2160

　　B.2256

　　C.2304

　　D.2700

　　28.事业单位在财产清查中发现事业用材料盘亏，其中属于正常损耗的应( )。

　　A.计入当期经营支出

　　B.计入当期事业支出

　　C.直接抵减一般基金

　　D.冲减事业用材料盘盈价值

　　29.下列各项中，不属于财务管理经济环境构成要素的是( )。

　　A.经济周期

　　B.经济发展水平

　　C.宏观经济政策

　　D.公司治理结构

　　30.某企业材料采用计划成本核算。月初结存材料计划成本为130万元，材料成本差异为节约20万元。当月购入材料一批，实际成本110万元，计划成本120万元，领用材料的计划成本为100万元。该企业当月领用材料的实际成本为( )万元。

　　A.88

　　B.96

　　C.100

　　D.112

　　英语阅读

　　Passage One

　　With the possible exception of equal rights, perhaps the most controversial issue across the United States today is the death penalty. Many argue that it is an effective deterrent (威慑) to murder, while others maintain there is no convincing evidence that the death penalty reduces the number of murders.

　　The principal argument advanced by those opposed to the death penalty, basically, is that it is cruel and inhuman punishment, which is the mark of a brutal society, and finally that it is of questionable effectiveness as a deterrent to crime anyway.

　　In our opinion, the death penalty is a necessary evil. Throughout recorded history there have always been those extreme individuals in every society who were capable of terribly violent crimes such as murder. But some are more extreme than others.

　　For example, it is one thing to take the life of another in a fit of blind rage, but quite another to coldly plot and carry out the murder of one or more people in the style of a butcher. Thus, murder, like all other crimes, is a matter of relative degree. While it could be argued with some conviction that the criminal in the first instance should be merely isolated from society, such should not be the fate of the latter type murderer.

　　The value of the death penalty as a deterrent to crime may be open to debate. But the overwhelming majority of citizens believe that the death penalty protects them. Their belief is reinforced by evidence which shows that the death penalty deters murder. For example, from 1954 to 1963, when the death penalty was consistently imposed in California, the murder rate remained between three and four murders for each 100,000 population. Since 1964 the death penalty has been imposed only once, and the murder rate has risen to 10.4 murders for each 100,000 population. The sharp climb in the state’s murder rate, which began when executions stopped, is no coincidence. It is convincing evidence that the death penalty does deter many murderers. If the bill reestablishing the death penalty is vetoed, innocent people will be murdered—some whose lives may have been saved if the death penalty were in effect. This is literally a life or death matter. The lives of thousands of innocent people must be protected.

　　31. The principal purpose of this passage is to .

　　A) speak for the majority B) initiate a veto

（编辑：海南华图）