第16题: [单项选择]某工业企业本期营业利润为200万元,管理费用为15万元,投资收益为30万元,营业外支出5万元,所得税费用为30万元。假定不考虑其他因素,该企业本期净利润为( )万元。 A. 160 B. 165 C. 200 D. 210 参考答案:B 答案解析:[解析] 根据新准则的规定,企业的利润表分三个步骤: 第一步 营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(减去公允价值变动损失)+投资收
第27题: [单项选择]Fire protection regulations for towing vessels allow all of these types of fuel piping,EXCEPT(). A. steel B. aluminum in an aluminum-hulled vessel C. schedule 80 fire resistant plastic pipe D. nickel-copper,copper-nickel or annealed copper 参考答案:C
第33题: [填空题]A.offer help B.make arrangements C.make a complaint D.make a training programme E.ask for preferential terms F.inquire some information G.take loans H.express appreciation__________ 参考答案:G 答案解析:[解析] Man: Good morning, this is BM Co. Ltd, which has been operating well since its establishmen