一 : 2006年CPV考试辅导-存货核算讲义

存货的范围 
　　 按照企业会计准则--存货的规定，存货包括以下三类有形资产：在日常生产经营活动中持有的产品或商品，或者为了出售仍然处在生产过程中的在产品，或者将在生产过程或提供劳务过程中耗用的材料、物料等。其范围包括原材料、在途物资、在产品、库存商品、包装物、低值易耗品、委托加工物资、委托代销商品、受托代销商品、分期收款发出商品、发出商品等。在编制资产负债表时，企业的各项存货应合并以一个统一的存货项目列示。 
　　 外购存货的入账价值 
　　 按照企业会计准则的规定“各种存货应当按取得时的实际成本记”。影响外购存货入账价值的因素有以下几个方面： 
　　 1.购货价格。一般来讲，企业购入的存货应根据发票金额确认购货价格。 
　　 2.运杂费。包括运输费、装卸费、保险费、包装费、仓储费等。按照税法规定，购进货物(不包括固定资产)和销售货物所付运输费也准予从销项税额中抵扣进项税额，准予抵扣进项税额按运输费金额和7％的扣除率计算。 
　　 3.运输途中合理损耗。超定额损耗不计入外购存货的成本中。 
　　 4.入库前挑选整理费用。按挑选整理中发生的人工、费用和必要损耗，扣除回收的下脚料废料价值计入外购存货的成本中。 
　　 5.存货应负担的税金。企业购入存货时，还应交纳的各种流转税，包括价内税和价外税两种，其处理方法也不相同。 
　　 (1)价内税的处理。企业购进的存货应负担消费税、资源税、城建税等价内税，由于已经包含在购货价格中，所以应当构成存货成本。 
　　 (2)价外税的处理。这里是指增值税，包括以下三种情况： 
　　 第一情况：如果为一般纳税人的企业，凡取得增值税专用发票或完税证明的，其采购物资支付的增值税，不计入所购物资的采购成本，而作为进项税额单独核算；用于非应交增值税项目或免交增值税项目的以及未能取得增值税专用发票或完税证明的支付的增值税，其支付的增值税计入所购物资的采购成本。 
　　 第二种情况：如果为小规模纳税人企业，无论是否取得增值税专用发票或完税证明，其采购物资支付的增值税，一律计入所购物资的采购成本。 
　　 第三种情况：如果为一般纳税人企业采购农产品，可以按照买价和规定扣除率10％计算进项税额单独核算，企业应按扣除这部分进项税额后的价款作为计入所购物资的采购成本。 
　　 例如：某企业为增值税一般纳税人。购进原材料3000千克，收到增值税发票上注明的售价为每千克65元，进项税额33150元，另发生运输费800元、装卸费300元、保险费200元、包装费100元。入库实收2990千克，运输途中合理损耗10千克。则原材料入账价值为： 
　　 3000×65＋800×93％＋300＋200＋100=196344(元) 
　　 外购原材料的核算 
　　 1.按实际成本计价的核算 
　　 它是指原材料日常收发及结存均按实际成本计价，核算时应设置原材料、在途物资等科目，而不设置物资采购科目。核算时包括以下内容： 
　　 (1)货款已经支付(或已开出承兑商业汇票)，同时材料已验收入库时： 
　　 借：原材料 
　　 应交税金--应交增值税(进项税额) 
　　 贷：银行存款(或应付票据) 
　　 (2)货款已经支付(或已开出承兑商业汇票)，材料尚未验收入库时： 
　　 借：在途物资 
　　 应交税金--应交增值税(进项税额) 
　　 贷：银行存款(或应付票据) 
　　 验收入库时： 
　　 借：原材料 
　　 贷：在途物资 
　　 (3)货款尚未支付(或尚未开出承兑商业汇票)，材料已验收入库，包括两种具体情况： 
　　 第一，若发票账单已到，但货款尚未支付(或尚未开出承兑商业汇票)，材料已验收入库时： 
　　 借：原材料 
　　 应交税金--应交增值税(进项税额) 
　　 贷：应付账款 
　　 第二，若发票账单在月末仍未收到，货款尚未支付(或尚未开出承兑商业汇票)，材料已验收入库时，应暂估料款入账： 
　　 借：原材料 
　　 贷：应付账款 
　　 下月1日红字冲销。 

二 : 2007年度-MPA考试辅导英语讲义难点精析六

第三部分：综合练习 （exercises）

1. a: you can't speak english, can you?
b: _________
a. yes, i can’t.  b. yes, i can.  c. no, i can.  d. no english

2. a: there is a tv set in your room, isn't there?
b: _________
a. yes, there is. b. no, there is. c. yes, there isn’t   d. no tv

3. a: she can sing, can't she?
b: _________
a. yes, she can’t. b. no, she can.  c. no, she can't.   d. a little

4. a: he is a worker, isn't he?
b: _________
a. he works.  b. yes, he isn’t.  c. no, he is.  d. yes, he is.

5. a: it's very cold today, isn't it?
b: _________
a. yes, it's cold. b. no, it’s cold.  c. yes, it isn’t cold.  d. terrible chill.

6. desk clerk: good afternoon, holiday inn.
customer: hello, i’d like to reserve a double room for the nights of 13th and 16th please.
desk clerk: ______
a. what‘s the matter？     b. what can i do for you?
c. just a minute，please.     d. can i help you?

7. kate: hello, may i speak to joe?
joe: _________.
a. yes, speaking.      b. sorry the number is engaged, will you hold?
c. hello, who’re you?     d. hello, thank you for calling.

8. marilyn: hello, is linda in?
john: oh, she’s out. ___________.
marilyn: this is marilyn speaking.
a. who is it calling?      b. who’re you?
c. speaking        d. bye, have a nice day.

9. w: thank you very much for your help.
m: __________.
a. never mind       b. not at all
c. it doesn’t matter      d. ok

10. shop assistant: may i help you, madam?
customer: ____________.
a. mind you own business.    b. i’m just looking around, thanks.
c. sorry, i didn’t need you help   d. if you want to help me, just go ahead.

11. bob: can i help with your luggage?
mary: ______.
a. no, thanks. i can manage it.   b. no, many thanks. i can do
c. no, not necessary.     d. no, you needn’t. thank you anyway

12. a: are you feeling better now?
b: __________________.
a: well, not too better yet, thank you
b: well, not too good yet. better than i was though
c: well, it doesn’t matter, i’m all right now
d: well, never mind, i’m much better now

13. elizabeth (treading on someone’s foot.): ______. i hope i haven’t hurt you.
jordan: it’s all right.
a. oh, i’m sorry        b. oh, i’m regretful
c. oh, excuse me        d. oh, forgive me

14. susan: i’m going to the cinema this evening.
gordon: ______?
susan: it’s a western: “cowboy comes home”.
a. what’s in        b. what’s acted
c. what’s on        d. what’s perform

15. ted: hi, christine. ______?
christine: hi, ted. i just bought a new camping tent. i can’t wait to use it.
a. what’s on        b. what’s up
c. what’s wrong       d. what’s right

16. jane: hello sally. fancy meeting you here!
sally: hello, jane. haven’t seen you for a long time. you’ve got married, haven’t you?
jane: yes, i have. i got married four years ago.
sally: ______.
a. oh, wish you happiness     b. oh, really? enjoy yourself
c. oh, my congratulations     d. oh, is it? have a happy life

17. clerk: good morning. can i help you?
mr. smith: yes, i’d like a ticket to new york 9:15 tomorrow morning.
clerk: _______?
mr. smith: single, please.
a. single or two       b. single or return
c. single or double       d. single or back

18. wang (guest): that was a delicious dinner.
mrs. willis (hostess): ______. would you like to go to the living room now? it’s more comfortable there.
a. thank you. don’t mention it    b. you’re welcome
c. not so delicious, i’m afraid    d. i’m glad you enjoyed it

19. ann: do you still have a stomachache, ben?
ben: yes, i do. and now i can’t eat anything cold.
ann: _____.
a. that’s very grateful      b. that’s pitiful
c. that’s too bad       d. that’s worse thing

20. marie: your jane had done a good job at school.
eva: ______.
a. yes, you are very kind      b. no, you’re too polite
c. thanks, but you’re exaggerating    d. yes, i’m proud of her

21. nancy: hello, ted. what’s wrong with your arm?
ted: i broke it when i was skating on the holiday.
nancy: oh, no! ______
ted: much better, thanks.
a. what a nuisance!  b. how awful  c. why was that?  d. what a trouble!

22. a: i must congratulate you, dorothy. that was a wonderful performance.
b: thank you, mark._________________________.
a. no, i did bad.    b. i'm so glad you thought it was good.
c. don’t mention it, please.  d. it’s very interesting.

23. paul: do you have to have that tv on quite so loud?
carol: _____. is it bothering you?
paul: yes, i’m trying to sleep.
a. oh, i’m sorry  b. oh, excuse me  c. no, i don’t   d. yes, i have to

24. a: hi! i wonder if you have a double room for tonight.
b: sorry,_______________.
a. i’m afraid we have no vacancy at this time.    b. no room sorry
c. all guests checked in        d. no wonder for double room.

25. a: well, i’d better be getting home now. it’s been great seeing you again.
b: oh, ___________.
a. it was nice to see you    b. it was nice seeing you too
c. don’t go, drink more tea please  d. i see you off to the lift.

26. a: could i speak to mary, please?
b: i’m afraid she’s out. _________________?
a: no need, just tell her i had her lost camera.
 a. shall i get her to call you back    b. what’s up
 c. need talking to her      d. what’s the matter

27. m: excuse me, it’s a bit hot here. is it ok if i open the window?
w: i got a cold.
 q: what does the woman mean?
 a. she agrees with the man.    b. she doesn’t want the window open.
 c. she doesn’t care      d. she feels cold.

28. m: do you mind if i turn the radio off?
w: well, i’m in the middle of the program.
question: what does the woman mean?
a. she doesn’t mind turning off the radio.     b. he should enjoy the program too.
c. he should leave the radio on.             d. she doesn’t care.

29. w: i heard jean married a successful businessman last year.
m: that’s true. but i don’t think she really loves him. they are already separated after she got a paycheck.
q: what does the woman mean?
a. she loves the businessman very much. b. she is only after the businessman’s money.
c. she and her husband have had a quarrel. d. she is regretful about being separated.

30. tom: tim, why don’t you like sue. she seems to be a very good girl.
tim: a very good girl? she always has her nose in air.
q: what does tim mean?
a. sue’s nose is strange.      b. sue looks down on him.
c. sue is bad-tempered.      d. sue has an ugly nose.

31. w: what do you think of the movie?
m: it was worth neither the time nor the money.
q: what does the man mean?
a. he didn’t have time to go to the movie.   b. the movie was not worth seeing.
c. the movie was inexpensive.     d. he didn’t understand the movie.

32. w: i think she is too good a wife for a bun like bill.
m: you said it.
q: what does the man mean?
a. you are telling me.      b. shut up
c. there’s no need telling me this again.  d. you already said it.
33. m: how’s your math going?
w: oh, that’s my achilles’ hill.
q: what does the woman mean?
a. her math is bad.       b. they are working on achilles.
b. she is very good at math     d. she’s solving achilles myth.

34. w: what do you think of the ongoing war in iraq?
m: oh, they just opened the pandora’s box.
q: what does the man mean?
a. there is a pandora’s box.     b. pandora’s box is opened by the war.
c. lots of chaos and trouble will come.   d. they cannot open the box.

35. m: alex won the first prize with his eye blinded, right alex?
w: oh, joe, stop pulling me leg, ok.
q: what does joe mean?
a. joe is crazy.        b. don’t pull my leg.
c. let go of my leg.       d. please stop making fun of me.

36. w: should we invite more people to the party?
m: the more the merrier.
q: what does the man mean?
a. no more people at the party.      b. more party is happier.
c. more people at the part is happier than less.   d. that’s all right

37. host: john, come and sit in the sofa. dinner will be ready in a minute. could i get you something to drink?
guest: ______.
a. no, don’t trouble. i’ve drunk enough
b. no, you couldn’t. i’m not thirsty
c. yes, please. i’d like some sprite
d. yes, you could. i’d like some coca cola

38. clerk: good morning. can i help you?
miss chang: yes, i’d like a one-way ticket to manchester 8:15 tomorrow evening.
clerk: fifteen pounds, please.
miss chang: ______.
a. here you are     b. here it is 
c. there is the payment    d. take the payment, please

39. robert: what are you doing?
ellen: trying to get this wine stain out of the carpet.
robert: hang on. there’s some soda in here. it should take the stain right out.
ellen: really? hey, ______.
a. it really is functioning  b. it really is working
c. it really is playing  d. it really is influencing

40. alan: my schedule this afternoon is an absolute mess. between 3:30 and 4:00 i’m supposed to be in four different places. there’s no way.
adam: i’ve done that before. ______?
a. anything i can help you   b. something i can help you
c. anything i can help you with  d. something i can help you with

三 : 07年-MPA考试辅导英语讲义难点精析二十六

阅读理解部分
part iii reading comprehension (40 minutes, 40 points)
directions: there are 4 passages in this part. each of the passages is followed by 5 questions or unfinished statements. for each of them there are 4 choices marked a, b, c and d. choose the best one and mark your answer on the answer sheet with a single line through the center.
unit one
passage 1
in japan many workers for large corporations have a guarantee of lifetime employment. they will not be laid off during recession or when the tasks they perform are taken over by robots (机器人). to some observers, this is capitalism at its best, because workers are treated as people not things. others see it as necessarily inefficient and believe it cannot continue if japan is to remain competitive with foreign corporations more concerned about profits and less concerned about people.
defenders of the system argue that those who call it inefficient do not understand how it really works. in the first place not every japanese worker has the guarantee of a lifetime job. the lifetime employment system includes only " regular employees." many employees do not fall into this category, including all women. all businesses have many part time and temporary employees. these workers are hired and laid off during the course of the business cycle just as employees in the united states are. these " irregular workers" make up about 10 percent of the nonagricultural work force. additionally, japanese firms maintain some flexibility (灵活性) through the extensive use of subcontractors (分包单位). this practice is much more common in japan than in the united states.
the use of both subcontractors and temporary workers has increased markedly in japan since the 1974—1975 recession. all this leads some to argue that the japanese system really is not all that different from the american system. during recessions japanese corporations lay off temporary workers and give less business to subcontractors. in the united states, corporations lay off those workers with the least seniority (资力). the difference then is probably less than the term "lifetime employment" suggests, but there still is a difference. and this difference cannot be understood without looking at the values of japanese society. the relationship between employer and employee cannot be explained in purely contractual terms. firms hold on to the employees and that employees stay with one firm. there are also practical reasons for not jumping from job to job. most retirement benefits come from the employer. changing jobs means losing these benefits. also, teamwork is an essential part of japanese production. moving to a new firm means adapting to a different team and at least temporarily, lower productivity and lower pay.       

1. which of the following is the best title for this passage?
a. employment in japan
b. employment both in japan and in america
c. lifetime employment in japan
d. lifetime employment in the united states

2. according to the passage, a woman in japan _______.
a. cannot get a lifetime job
b. cannot get a part time job
c. will be employed for life
d. is among the regular workers

3. the use of subcontractors _______.
a. is much more common in japan than in the united states
b. began in 1974
c. makes japanese firms less flexible
d. is out of date now in japan

4. those, who are first laid off by american corporations, are_______.
a. temporary workers    b. regular workers
c. senior workers    d. junior workers

5.the following statements are reasons for japanese workers to stay with one firm except ______.
a. they don't want to lose their retirement benefits
b. they get used to the teamwork
c. any change of jobs will make them less paid
d. they are not adaptable people

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