《金融数学》(第二版)练习题(修订版)

会计学第二版习题与案例答案2

（ 14）31 日支付所得税 借：应交税费——应交所得税 贷：银行存款 120 000 （15）31 日计提坏账准备 借：资产减值损失 107 000 贷：坏账准备 107 000 6. 根据所给资料进行相关业务的处理 （1） 20X 9年11月1日收到票据时： 借：应收票据 117 000 贷：主营业务收入 100 000 应交税费—应交增值税（销项税额） 17 000 （ 2） 20X 9 年 12 月 31 日年度终了，计算该票据所产生利息时： 票据应计利息=117 000 X 12%X 2- 12=2 340 （元） 借：应收票据 2 340 贷：财务费用 2 340 经过以上的计算，在年末时公司的应收票据的账面价值为 119 340 元 117 000+2 340）。 （ 3） 20X 0 年 2 月 1 日票据到期收回款项时： 收款金额=117 000 X （ 1+12%X 3- 12） =120 510 （元） 20 X 0年应计票据利息=117 000 X 12%X 1十12=1 170 （元） 应交税费——应交增值税（销项税额） 1 020 000 ② 借：坏账准备 520 000 借：银行存款 120 510 贷：应收票据 119 340 财务费用 1 170 7. 编制的会计分录如 下： （1）①借：应收账款- — B 企业 7 020 000 贷：主营业务收入 120 000 6 000 000

贷：应收账款520 000 ③借:银行存款 4 000 000 贷：应收账款——B企业 4 000 000 ④借：应收账款300 000 贷：坏账准备300 000 借：银行存款300 000 贷：应收账款300 000 ⑤借：应收账款 2 340 000 贷：主营业务收入 2 000 000 应交税费——应交增值税（销项税额）340 000 （2）本企业本期应计提的坏账准备： 期末应收账款余额为：1000+702-52-400+234=1 484 （万元）“坏账准备”账户余额为：50-52+30=28（万元） 本期应计提坏账准备：1484X 5%=74.2 （万元） 再补提坏账准备金额为：74.2-28=46.2 （万元） 会计分录为： 借：资产减值损失462 000 贷：坏账准备462 000 8. （1）借：应收票据一一M公司432 900 贷：主营业务收入370 000 应交税费——应交增值税（销项税额）62 900 （2）借：应收账款——K公司234 000 贷：主营业务收入200 000 应交税费——应交增值税（销项税额）34 000 （3）借: 应收票据——T 公司351 000 贷：主营业务收入300 000 应交税费——应交增值税（销项税额）51 000

新编基础物理学第二版第二章习题解答

9习题二 2-1.两质量分别为m和M (M m)的物体并排放在光滑的水平桌面上，现有一水平力F作用在物体m上，使两物体一起向右运动，如题图2-1所示，求两物体间的相互作用力。若水平力F作用在M上, 使两物体一起向左运动，则两物体间相互作用力的大小是否发生变化？ 解：以m、M整体为研究对象, F 以m为研究对象，如解图2-1 有 (m M )a…①(a),有 F Mm ma…② 由①、②两式，得相互作用力大小 l MF F Mm . “ m M 若F作用在M上，以m为研究对象，如题图2-1 (b)有 F Mm ma 由①、③两式，得相互作用力大小解图2-1 F Mm 讦发生变化。 m M 2-2.在一条跨过轻滑轮的细绳的两端各系一物体，两物体的质量分别为 M2，在M2上再放一质量为m的小物体，如题图2-2所示，若M1=M2= 4m,求m和M2之间的相互作用 力，若M1=5m, M2=3m,则m与M2之间的作用力是否发生变化？ M1和 解：受力图如解图2-2，分别以M1、M2和m为研究对象，有题图2-2 又T1T2，则当M1 当M1 T1 M1g M1a (M2 m)g T2 (M 2 m)a mg F M 2m ma C O F M 2m 2M 〔mg m M1 M2 M 2 4m 时 解图2-2 F M2m8mg 5m, M 2 3m 时 F M 2m10mg 9 发生变化。 题图2-1

2-3?质量为M的气球以加速度v匀加速上升，突然一只质量为m的小鸟飞到气球上，并停留在气球上。若气球仍能向上加速，求气球的加速度减少了多少？ r 解：设f为空气对气球的浮力，取向上为正。 分别由解图2-3(a)、(b)可得 f M g Ma mag a a a1 m M 2-4.如题图2-4所示，人的质量为60kg，底板的质量为在底板上静 止不动，则必须以多大的力拉住绳子？ 解:设底板和人的质量分别为M , m,以向上为正方向， (a)、(b)所示，分别以底板、人为研究对象，则有 T| T2 F Mg 0 T3 F ' mg 0 F为人对底板的压力， F '为底板对人的弹力。有 F F 又因为 f (M m) g (M m)a1 由此解得 a i Ma mg m M ?0 (a) ⑹ 解图2-3 则 T 2 T 3 也严 245N 40 kg。人若想站 受力图如解图2-4 解图2-12

新视野大学英语第二册(第二版)课后翻译原题与答案

01. 她连水都不愿喝一口，更别提留下来吃饭了。 She wouldn't take a drink, much less would she stay for dinner. 02. 他认为我在对他说谎，但实际上我讲的是实话。 He thought I was lying to him, whereas I was telling the truth. 03. 这个星期你每天都迟到，对此你怎么解释？ How do you account for the fact that you have been late every day this week? 04. 他们利润增长，部分原因是采用了新的市场策略。 The increase in their profits is due partly to their new market strategy. 05. 这样的措施很可能会带来工作效率的提高。 Such measures are likely to result in the improvement of work efficiency. 06. 我们已经在这个项目上投入了大量时间和精力，所以我们只能继续。 We have already poured a lot of time and energy into the project, so we have to carry on. 07. 尽管她是家里的独生女，她父母也从不溺爱她。 Despite the fact that she is the only child in her family, she is never babied by her parents. 08. 迈克没来参加昨晚的聚会，也没给我打电话作任何解释。 Mike didn't come to the party last night, nor did he call me to give an explanation. 09. 坐在他旁边的那个人确实发表过一些小说，但决不是什么大作家。 The person sitting next to him did publish some novels, but he is by no means a great writer. 10. 他对足球不感兴趣，也从不关心谁输谁赢。 He has no interest in football and is indifferent to who wins or loses. 11. 经理需要一个可以信赖的助手，在他外出时，由助手负责处理问题。 The manager needs an assistant that he can count on to take care of problems in his absence. 12. 这是他第一次当着那么多观众演讲。 This is the first time that he has made a speech in the presence of so large an audience. 13. 你再怎么有经验，也得学习新技术。 You are never too experienced to learn new techniques. 14. 还存在一个问题，那就是派谁去带领那里的研究工作。(Use an appositional structure.) There remains one problem, namely, who should be sent to head the research there. 15. 由于文化的不同，他们的关系在开始确实遇到了一些困难。 Their relationship did meet with some difficulty at the beginning because of cultural differences. 16. 虽然他历经沉浮，但我始终相信他总有一天会成功的。 Though he has had ups and downs, I believed all along that he would succeed someday. 17. 我对你的说法的真实性有些保留看法。 I have some reservations about the truth of your claim. 18. 她长得并不特别高，但是她身材瘦，给人一种个子高的错觉。 She isn't particularly tall, but her slim figure gives an illusion of height. 19. 有朋自远方来，不亦乐乎？(Use "it" as the formal subject.) It is a great pleasure to meet friends from afar. 20. 不管黑猫白猫，能抓住老鼠就是好猫。(as long as) It doesn't matter whether the cat is black or white as long as it catches mice. 21. 你必须明天上午十点之前把那笔钱还给我。 You must let me have the money back without fail by ten o'clock tomorrow morning. 22. 请允许我参加这个项目，我对这个项目非常感兴趣。 Allow me to take part in this project: I am more than a little interested in it. 23. 人人都知道他比较特殊：他来去随意。(be free to do sth.) Everyone knows that he is special: He is free to come and go as he pleases. 24. 看她脸上不悦的神色，我似乎觉得她有什么话想跟我说。 Watching the unhappy look on her face, I felt as though she wished to say something to me. 25. 他说话很自信，给我留下了很深的印象。(Use "which" to refer back to an idea or situation.)

实用综合教程(第二版)课后练习答案

1、Don 'tlet the failure discourag y e ou.Try again. 2、He dropped out of college after only two weeks. 3、He spoke very highly of her. 4、Peter took advantage of his visit to London to improve his English. 5、The chairman agreed to conside r my suggestion. 6、The idea needs to be tried out. 7、The new road is a major government project. 8、This is our greatest and most encouraging progress; in short,a triumph. 9、The house has belonged to our family for a long time. 10、There was a pause in the talk when Mary came in. 11、We all look forward to your next visit to Nanjing. 12、She discovered that she had lost her purse. 13、The plane will land in five minutes. 14、It used to be thought that the earth was flat. 15、Everyone is fascinated by the singer 's amazing voice. 16、My parents are thinking of spending their holiday in France. 17、She's very modes t about her success. 18、Most plants require sunlight. 19、Be careful to your words when talking to elderly people. 20、Mother called again to make certain that the new air-conditioner would be delivered the next day. 21、I presented a bunch of flowers to Mrs.Link last Christmas. 22、Jack wrapped the gift in a piece of colored paper. 23、Shall I make the introduction?Robert,this is Julia. 24、My mom cleans the house every day and keeps everything in order. 25、This idea appeared in many books. 26、The People's Republic of China was founded in 1949. 27、When will the work on the highway be completed? 28、Oranges are my favorite fruit. 29、Hans Andersen created many lovely characters. 30、The business has expanded from having one office to having twelve. 31、Did you have fun at Disneyland last summer? 32、His lies brought to an end his friendship with Mike. 33、I'll help you as far as I can. 34、He had included a large number of funny stories in the speech. 35、These greenbelts protect 500,000 acres of farmland against moving sands. 36、The TV program is shown to call people's attention to water pollution in China. 37、 A soft wind caused ripples on the surface of the lake. 38、The children formed a circle around her. 39、My mother measured me for a new dress. 40、The park lies at the center of the city. 41、The train would pull out soon. We ran like mad to catch it. 42、My old grandmother has difficulty in remembering things. 43、The company employed about 100 men. 44、She checked the letter before sending it.

梁小民《西方经济学-第二版》第二章课后习题答案知识分享

第二章供求、供给、价格 1、为什么欲望不同于需求？ 答：欲望是一种缺乏的感受和需要满足的愿望，其基本特点是无限性，即人的欲望永远没有完全得到满足的时候。 需求是指消费者（家庭）在某一特定时期内，在每一价格水平时愿意而且能够购买的某种商品量。需求是购买欲望和购买能力的统一，缺少任何一个条件都不能成为需求。 欲望是永无止境的，没有限制条件，而需求受到购买欲望和购买能力的制约，二者缺一不可，所以欲望不同于需求。 1、有些企业在广告宣传中声称自己的产品是为“工薪阶级服务的”。从经济学角度看，这种说法对不对？为什么？ 答：从经济学角度看，这种说法是不对的。 企业宣传自己的产品是为工薪阶层服务，主要是指在价格上给予工薪阶层方便，通过降低价格，提供经济实惠又保质的产品，吸引消费者，让消费者有经济能力来购买产品。 需求是购买欲望和购买能力的的统一，二者缺一不可。产品为工薪阶层服务，旨在强调消费者的购买能力，却忽略了其购买欲望。所以，从经济学角度看，这种说法是不正确的。 2、出租车行业越发达，服务越好，价格越低，买汽车的人越少，为什么? 答：替代品是指可以互相替代来满足同一种欲望的商品。出租车和汽车，皆可为人们提供出行便利服务，它们之间可以相互替代，是

替代关系。 对于有替代关系的商品，当一种商品价格下降时，人们对其需求增加，导致另一种商品需求下降。当出租车行业发达，价格低廉，服务良好时，人们会增加对出租车的消费需求，从而减少对汽车的购买需求。 4、旅游业的发展可以带动旅馆、餐饮、交通、娱乐等行业的发展，为什么？ 答：互补品是指共同满足一种欲望的两种商品，他们是相互补充的，旅游业与旅馆、餐饮、交通、娱乐等行业就是一种互补关系。两种互补品价格与需求呈反向变动，当旅游业发展，价格降低，消费者而对其互补的旅馆、餐饮、交通、娱乐等的需求就增加，从而带动其发展。 5、我国加入世贸组织对汽车市场的需求有什么影响？为什么？ 答：总体上来说会扩大对汽车市场的需求。首先，我国加入世贸组织后，经济发展，人民收入增加，消费者对汽车有了一定的购买力，其次，加入世贸组织使得汽车价格下架昂，对汽车的购买需求增多。再次，加入世贸组织使得发达国家的消费方式影响发展中国家，购买汽车会成为人们的偏好与心理欲望。最后，加入世贸组织，消费者对自己未来的收入与商品价格走势有所预期，这种预期也影响了购车的意愿和需求。综上，我国加入世贸组织会扩大汽车市场的需求。

新视野大学英语4册第二版课后习题答案.doc

新视野大学英语（第2版）第4册Unit 1答案 III. 1. idle 2. justify 3. discount 4. distinct 5. minute 6.accused 7. object 8. contaminate 9. sustain 10. worship IV. 1. accusing... of 2. end up 3. came upon 4. at her worst 5. pa: 6. run a risk of 7. participate in 8. other than 9. object to/objected V 1. K 2. G 3. C 4. E 5. N 6.0 7.1 8. L 9. A 10. D Collocation VI. 1. delay 2. pain 3. hardship 4. suffering 5. fever 6. defeat 7. poverty 8. treatment 9. noise 10. agony Word building VII. 1. justify 2. glorify 3. exemplifies 4. classified 5. purified 6. intensify 7. identify 8. terrified VIII. 1. bravery 2. jewelry 3. delivery 4. machinery 5. robbery 6. nursery 7. scenery 8. discovery sentence Structure IX. 1. other than for funerals and weddings 2. other than to live an independent life 3. other than that they appealed to his eye . . ` 4. but other than that, he'll eat just about everything . 5. other than that it's somewhere in the town center X. 1. shouldn't have been to the cinema last night 2. would have; told him the answer 3. they needn't have gone at all 4. must have had too much work to do 5. might have been injured seriously XIII. 1 ．B 2.A 3.C 4.D 5. B 6.A 7.B 8.A 9. C 10.A II．D 12.C 13. D 14.A 15. C 16.D 17.B 18.C I9. A 20.D 新视野大学英语（第2版）第4册Unit 2答案 Section A Comprehension o f the text 1. He lived a poor and miserable life during his childhood. 2. Because no one in Britain appeared to appreciate his talent for comedy. His comic figures did not conform to British standards. 3. Because his dress and behavior didn't seem that English. 4. It was the first movie in which Chaplin spoke. 5. He used his physical senses to invent his art as he went along without a prepared script. 6. His transformation of lifeless objects into other kinds of objects, plus the skill with which he executed it again and again. 7. She brought stability and happiness to him and became a center of calm in his family. 8. Comic. Vocabulary III. 1. coarse 2. betrayed 3. incident 4. postponed 5. execute 6. surrounding 7. applause 8. extraordinary 9. clumsy 10. sparked IV. 1. for 2. against 3. up 4. about 5. up 6. to 7. down 8. down 9. in 10. on V. l. I 2.J 3.B 4.D 5.E 6.G 7.F 8.L 9.N 10.A Collocation
VI. 1. service 2. help/hand 3. influence 4. guarantee 5. visit 6. span . 7. welcome 8. spirit 9. duties 10. buildings Word Building

基础会计学(第二版)李会青课后习题答案

第一章概论 自测题 一、单项选择题 1. B 2. B 3. A 4. C 5. D 6. A 7. D 8. D 9. C 10. C11. C12. C13. B14. B15. D16. A17. C 18. ACD19. A20. A21.A 二、多项选择题 1. ABC 2. ABCD 3. ABCDE 4. ABD 5. AD 6. ABCD 7. ACD 8. ABC 9. ABC10. AC11. BC12. ABCD 13. AC14. ABC15. ABD16. BC17. ABC18. ABCE 19. ABC20. ABCE21.AD 22.AB 三、判断题 1.√ 2.× 3.× 4.× 5. × 6.√ 7.√ 8.× 9. √10. √11. √12. ×13.√ 业务处理题 一、资料：大安公司有关资料如下表所示： 要求：根据资料，确定资产、负债和所有者权益项目，并在上表的相应空栏 处划“√”。 序号项目资产负债所有者权益 1开户银行的存款√ 2股东甲投入的资本√ 3库存的原材料√ 4职工预借的差旅费√ 5尚未完工的产品√ 6签发并承兑的商业汇票√ 7企业提取的盈余公积金√ 8 6 个月的银行借款√ 9预收某单位的购货款√ 10应付供货单位的货款√ 11企业办公大楼√ 12应缴纳的各种税款√

13专利权√ 14生产用机器设备√ 15尚未收回的货款√ 16应付未付职工的工资√ 17 2 年期的银行借款√ 18尚未完工的产品√ 19完工入库的产品√ 20尚未分配的利润√ 二、资料：大安公司201×年 12 月 31 资产、负债、所有者权益内容如下： 资产负债表简表单位：万元 资产年初数年末数负债及所有者权益年初数年末数货币资金220315应付账款160F 应收账款A86应付职工薪酬4052预付账款55B应交税费1540存货360410长期负债280280长期股权投资180180实收资本 1 000 1 000固定资产600660未分配利润E195总计 1 565C总计D 1 790（1） C=1790万元 D=1565 万元 A=150 万元 B=139万元E=70万元F=223万元 （2）流动资产总额 950 万元 （3）流动负债总额315 万元 （4）净资产总额 1195 万元 三、说明下列经济业务对会计要素的影响 序号经济业务经济业务对会计要素的影响 1从银行提取现金备用资产 +资产 - （库存现金 +）（银行存款 - ） 2以银行存款购入原材料资产 +资产 - （原材料 +）（银行存款 - ） 3从银行借入 6 个月借款存入银行资产 +负债 + （银行存款 +）（短期借款 +）4收回某单位前欠货款存入银行资产 +资产 -

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