B.固定资产8865万元

　　C.投资性房地产为8820万元

　　D.投资性房地产为8865万元

　　22.下列各科目的期末余额，不应在资产负债表“存货”项目列示的是( )。

　　A.库存商品

　　B.生产成本

　　C.工程物资

　　D.委托加工物资

　　23.甲公司为增值税一般纳税人，委托外单位加工一批应交消费税的商品，以银行存款支付加工费200万元、增值税34万元、消费税30万元，该加工商品收回后将直接用于销售。甲公司支付上述相关款项时，应编制的会计分录是( )。

　　A.借：委托加工物资 264

　　贷：银行存款 264

　　B.借：委托加工物资 230

　　应交税费 34

　　贷：银行存款 264

　　C.借：委托加工物资 200

　　应交税费 64

　　贷：银行存款 264

　　D.借：委托加工物资 264

　　贷：银行存款 200

　　应交税费 64

　　24.某企业2009年12月31日“固定资产”科目余额为1000万元，“累计折旧”科目余额为300万元，“固定资产减值准备”科目余额为50万元。该企业2009年12月31日资产负债表“固定资产”的项目金额为( )万元。

　　A.650

　　B.700

　　C.950

　　D.1000

　　25.下列各项中，不会引起事业结余发生增减变动的是( )。

　　A.从事经营活动取得的收入

　　B.附属单位按规定缴纳的款项

　　C.开展专业业务活动取得的收入

　　D.外单位捐赠未限定用途的财物

　　26.下列各项中，关于收入确认表述正确的事( )。

　　A.采用预收货款方式销售商品，应在收到货款时确认收入

　　B.采用分期收款方式销售商品，应在货款全部收回时确认收入

　　C.采用交款提货方式销售商品，应在开出发票收到货款时确认收入

　　D.采用支付手续费委托代销方式销售商品，应在发出商品时确认收入

　　27.每股利润最大化目标与利润最大化目标相比具有的优点是( )。

　　A.考虑了资金时间价值

　　B.考虑了风险因素

　　C.可以用于同一企业不同时期的比较

　　D.不会导致企业的短期行为

　　28.某人希望在5年末取得本利和20000元，则在年利率为2%，单利计息的方式下，此人现在应当存入银行( )元。

　　A.18114

　　B.18181.82

　　C.18004

　　D.18000

　　29.按照资金的来源渠道不同可将筹资分为( )。

　　A.内源筹资和外源筹资

　　B.直接筹资和间接筹资

　　C.权益筹资和负债筹资

　　D.表内筹资和表外筹资

　　30.某企业发行5年期债券，债券面值为1000元，票面利率10%，每年付息一次，发行价为1100元，筹资费率3%，所得税税率为30%，则该债券的资金成本是( )。

　　A.9.37%

　　B.6.56%

　　C.7.36%

　　D.6.66%

　　英语阅读

　　Text 1

　　Imagine waking up and finding the value of your assets has been halved. No, you’re not an investor in one of those hedge funds that failed completely. With the dollar slumping to a 26-year low against the pound, already-expensive London has become quite unaffordable. A coffee at Starbucks, just as unavoidable in England as it is in the United States, runs about $8.

　　The once all-powerful dollar isn’t doing a Titanic against just the pound. It is sitting at a record low against the euro and at a 30-year low against the Canadian dollar. Even the Argentine peso and Brazilian real are thriving against the dollar.

　　The weak dollar is a source of humiliation, for a nation’s self-esteem rests in part on the strength of its currency. It’s also a potential economic problem, since a declining dollar makes imported food more expensive and exerts upward pressure on interest rates. And yet there are substantial sectors of the vast U.S. economy-from giant companies like Coca-Cola to mom-and-pop restaurant operators in Miami-for which the weak dollar is most excellent news.

　　Many Europeans may view the U.S. as an arrogant superpower that has become hostile to foreigners. But nothing makes people think more warmly of the U.S. than a weak dollar. Through April, the total number of visitors from abroad was up 6.8 percent from last year. Should the trend continue, the number of tourists this year will finally top the 2000 peak? Many Europeans now apparently view the U.S. the way many Americans view Mexico-as a cheap place to vacation, shop and party, all while ignoring the fact that the poorer locals can’t afford to join the merrymaking.

　　The money tourists spend helps decrease our chronic trade deficit. So do exports, which thanks in part to the weak dollar, soared 11 percent between May 2006 and May 2007. For first five months of 2007, the trade deficit actually fell 7 percent from 2006.

　　If you own shares in large American corporations, you’re a winner in the weak-dollar gamble. Last week Coca-Cola’s stick bubbled to a five-year high after it reported a fantastic quarter. Foreign sales accounted for 65 percent of Coke’s beverage business. Other American companies profiting from this trend include McDonald’s and IBM.

（编辑：海南华图）