“应收账款”总账账户期末借方余额为400万元，所属于两个明细账账户余额为：“应收账款—甲公司”期末借方余额500万元;“应收账款—乙方公司”期末贷方余额100万元，“坏账准备”账户中对应收账款计提的坏账为60万元，则资产负债表中“应收账款”项目的数额为（）万元。

9.焊锡丝中锡60%、铅40%，熔点是()。

Text3Forhundredsofyears,thecriminallaw(刑法)hasbeenbuiltaroundtheideathatwrongdoersmustbepunishedfortheircrimes.Themostbasicargumentforpunishmentisthatitpreserveslawandorderandrespectsforauthority.Fromthispointofview，punishmentdoestwothings.Itupholdsthelaw，anditpreventsothersfromthinkingtheycangetawaywithdoingthesamethingwithoutpunishment.Punishmentisbasedontheideathatmanypeoplehaveabarelycontrolleddesiretoactinforbiddenways.Oneofthebestwaystoreducecrimeistoreformorrehabilitate(改造)habitualcriminals.Themainproblemisnotthefirstoffenderorthepettythiefbuttherepeatedoffenderwhocommitsincreasinglyseriouscrimes.Accordingtocriminologists，crimewoulddecreasegreatlyifallsuchoffenderscouldbeturnedawayfromwrongdoing.ButU.S.prisonshavehadlittlesuccessinrehabilitatinginmates.Abouttwo-thirdsofthepeoplearrestedinanyyearhaveapreviouscriminalrecord.Rehabilitation(改造)ofcriminalscouldprobablybeimprovedgreatlyifexpertscouldprovidetherightkindofprogramfordifferenttypesofoffenders.Criminalsvarywidelyinthekindsofcrimestheycommit，theiremotionalproblems，andtheirsocialandeconomicbackgrounds.Notalloffenderscanbehelpedbythesametreatment.Manyrequiretheaidofphysicians,psychiatrists,orpsychologists.Othersrespondwelltoeducationalorvocationaltraining.Intheearly1990s,therewereabout1,300,000criminalsinU.S.city,county,state,andfederalcorrectionalinstitutions，andabout500,000morewereoutonparole.Societyspentmorethan$15billiontooperateprisonsandrelatedinstitutionsyearly,butonlyasmallpartofthissumwenttoprovidetreatment.Nearlyallthefundswereusedtofeedandclotheprisonersandtokeepthemundercontrol.Sincethe1ate1970s,however,therehasbeenatrendtowardpunishmentratherthanrehabilitationofoffenders.Prisonsentences(徒刑)arelonger.CapitalpunishmentshavebeenusedmorefrequentlysincetheU.S.SupremeCourtliftedadeathpenaltybanin1976.Nevertheless,crimepreventionshouldaimtopreventpeoplefrombecomingcriminalsinthefirstplace.Suchagoalprobablywouldbenefitfromreformprogramsinurbanslums.Theseprogramswouldincludeimprovedhousing,schools,andrecreationprogramsandincreasedjobopportunities.Therearemanyotherwaystoreducecrime.Peoplecanbeeducatedorpersuadedtotakegreaterprecautionsagainstcrime.Theycanbetaught,forexample,howtoprotecttheirhomesfromburglary.Automobiletheftswoulddropsharplyifdriversremovedtheirkeysandlockedtheircarswhenleavingthem.Betterlightinghelpsdiscouragepurse-snatchingsandotherrobberiesoncitystreetsandinparks.Manyexpertsbelievethatstrictgun-licensinglawswouldgreatlyreducecrime.11.Thebeliefthatpeopletendtobehaveinforbiddenways____.

Forhundredsofyears,thecriminallaw(刑法)hasbeenbuiltaroundtheideathatwrongdoersmustbepunishedfortheircrimes.Themostbasicargumentforpunishmentisthatitpreserveslawandorderandrespectsforauthority.Fromthispointofview，punishmentdoestwothings.Itupholdsthelaw，anditpreventsothersfromthinkingtheycangetawaywithdoingthesamethingwithoutpunishment.Punishmentisbasedontheideathatmanypeoplehaveabarelycontrolleddesiretoactinforbiddenways.Oneofthebestwaystoreducecrimeistoreformorrehabilitate(改造)habitualcriminals.Themainproblemisnotthefirstoffenderorthepettythiefbuttherepeatedoffenderwhocommitsincreasinglyseriouscrimes.Accordingtocriminologists，crimewoulddecreasegreatlyifallsuchoffenderscouldbeturnedawayfromwrongdoing.ButU.S.prisonshavehadlittlesuccessinrehabilitatinginmates.Abouttwo-thirdsofthepeoplearrestedinanyyearhaveapreviouscriminalrecord.Rehabilitation(改造)ofcriminalscouldprobablybeimprovedgreatlyifexpertscouldprovidetherightkindofprogramfordifferenttypesofoffenders.Criminalsvarywidelyinthekindsofcrimestheycommit，theiremotionalproblems，andtheirsocialandeconomicbackgrounds.Notalloffenderscanbehelpedbythesametreatment.Manyrequiretheaidofphysicians,psychiatrists,orpsychologists.Othersrespondwelltoeducationalorvocationaltraining.Intheearly1990s,therewereabout1,300,000criminalsinU.S.city,county,state,andfederalcorrectionalinstitutions，andabout500,000morewereoutonparole.Societyspentmorethan$15billiontooperateprisonsandrelatedinstitutionsyearly,butonlyasmallpartofthissumwenttoprovidetreatment.Nearlyallthefundswereusedtofeedandclotheprisonersandtokeepthemundercontrol.Sincethe1ate1970s,however,therehasbeenatrendtowardpunishmentratherthanrehabilitationofoffenders.Prisonsentences(徒刑)arelonger.CapitalpunishmentshavebeenusedmorefrequentlysincetheU.S.SupremeCourtliftedadeathpenaltybanin1976.Nevertheless,crimepreventionshouldaimtopreventpeoplefrombecomingcriminalsinthefirstplace.Suchagoalprobablywouldbenefitfromreformprogramsinurbanslums.Theseprogramswouldincludeimprovedhousing,schools,andrecreationprogramsandincreasedjobopportunities.Therearemanyotherwaystoreducecrime.Peoplecanbeeducatedorpersuadedtotakegreaterprecautionsagainstcrime.Theycanbetaught,forexample,howtoprotecttheirhomesfromburglary.Automobiletheftswoulddropsharplyifdriversremovedtheirkeysandlockedtheircarswhenleavingthem.Betterlightinghelpsdiscouragepurse-snatchingsandotherrobberiesoncitystreetsandinparks.Manyexpertsbelievethatstrictgun-licensinglawswouldgreatlyreducecrime.12.Inthesecondparagraphtheauthorimplies____.

Forhundredsofyears,thecriminallaw(刑法)hasbeenbuiltaroundtheideathatwrongdoersmustbepunishedfortheircrimes.Themostbasicargumentforpunishmentisthatitpreserveslawandorderandrespectsforauthority.Fromthispointofview，punishmentdoestwothings.Itupholdsthelaw，anditpreventsothersfromthinkingtheycangetawaywithdoingthesamethingwithoutpunishment.Punishmentisbasedontheideathatmanypeoplehaveabarelycontrolleddesiretoactinforbiddenways.Oneofthebestwaystoreducecrimeistoreformorrehabilitate(改造)habitualcriminals.Themainproblemisnotthefirstoffenderorthepettythiefbuttherepeatedoffenderwhocommitsincreasinglyseriouscrimes.Accordingtocriminologists，crimewoulddecreasegreatlyifallsuchoffenderscouldbeturnedawayfromwrongdoing.ButU.S.prisonshavehadlittlesuccessinrehabilitatinginmates.Abouttwo-thirdsofthepeoplearrestedinanyyearhaveapreviouscriminalrecord.Rehabilitation(改造)ofcriminalscouldprobablybeimprovedgreatlyifexpertscouldprovidetherightkindofprogramfordifferenttypesofoffenders.Criminalsvarywidelyinthekindsofcrimestheycommit，theiremotionalproblems，andtheirsocialandeconomicbackgrounds.Notalloffenderscanbehelpedbythesametreatment.Manyrequiretheaidofphysicians,psychiatrists,orpsychologists.Othersrespondwelltoeducationalorvocationaltraining.Intheearly1990s,therewereabout1,300,000criminalsinU.S.city,county,state,andfederalcorrectionalinstitutions，andabout500,000morewereoutonparole.Societyspentmorethan$15billiontooperateprisonsandrelatedinstitutionsyearly,butonlyasmallpartofthissumwenttoprovidetreatment.Nearlyallthefundswereusedtofeedandclotheprisonersandtokeepthemundercontrol.Sincethe1ate1970s,however,therehasbeenatrendtowardpunishmentratherthanrehabilitationofoffenders.Prisonsentences(徒刑)arelonger.CapitalpunishmentshavebeenusedmorefrequentlysincetheU.S.SupremeCourtliftedadeathpenaltybanin1976.Nevertheless,crimepreventionshouldaimtopreventpeoplefrombecomingcriminalsinthefirstplace.Suchagoalprobablywouldbenefitfromreformprogramsinurbanslums.Theseprogramswouldincludeimprovedhousing,schools,andrecreationprogramsandincreasedjobopportunities.Therearemanyotherwaystoreducecrime.Peoplecanbeeducatedorpersuadedtotakegreaterprecautionsagainstcrime.Theycanbetaught,forexample,howtoprotecttheirhomesfromburglary.Automobiletheftswoulddropsharplyifdriversremovedtheirkeysandlockedtheircarswhenleavingthem.Betterlightinghelpsdiscouragepurse-snatchingsandotherrobberiesoncitystreetsandinparks.Manyexpertsbelievethatstrictgun-licensinglawswouldgreatlyreducecrime.13.Theauthorspeculatesthatrehabilitationcanbemademoreeffectiveif____.

Forhundredsofyears,thecriminallaw(刑法)hasbeenbuiltaroundtheideathatwrongdoersmustbepunishedfortheircrimes.Themostbasicargumentforpunishmentisthatitpreserveslawandorderandrespectsforauthority.Fromthispointofview，punishmentdoestwothings.Itupholdsthelaw，anditpreventsothersfromthinkingtheycangetawaywithdoingthesamethingwithoutpunishment.Punishmentisbasedontheideathatmanypeoplehaveabarelycontrolleddesiretoactinforbiddenways.Oneofthebestwaystoreducecrimeistoreformorrehabilitate(改造)habitualcriminals.Themainproblemisnotthefirstoffenderorthepettythiefbuttherepeatedoffenderwhocommitsincreasinglyseriouscrimes.Accordingtocriminologists，crimewoulddecreasegreatlyifallsuchoffenderscouldbeturnedawayfromwrongdoing.ButU.S.prisonshavehadlittlesuccessinrehabilitatinginmates.Abouttwo-thirdsofthepeoplearrestedinanyyearhaveapreviouscriminalrecord.Rehabilitation(改造)ofcriminalscouldprobablybeimprovedgreatlyifexpertscouldprovidetherightkindofprogramfordifferenttypesofoffenders.Criminalsvarywidelyinthekindsofcrimestheycommit，theiremotionalproblems，andtheirsocialandeconomicbackgrounds.Notalloffenderscanbehelpedbythesametreatment.Manyrequiretheaidofphysicians,psychiatrists,orpsychologists.Othersrespondwelltoeducationalorvocationaltraining.Intheearly1990s,therewereabout1,300,000criminalsinU.S.city,county,state,andfederalcorrectionalinstitutions，andabout500,000morewereoutonparole.Societyspentmorethan$15billiontooperateprisonsandrelatedinstitutionsyearly,butonlyasmallpartofthissumwenttoprovidetreatment.Nearlyallthefundswereusedtofeedandclotheprisonersandtokeepthemundercontrol.Sincethe1ate1970s,however,therehasbeenatrendtowardpunishmentratherthanrehabilitationofoffenders.Prisonsentences(徒刑)arelonger.CapitalpunishmentshavebeenusedmorefrequentlysincetheU.S.SupremeCourtliftedadeathpenaltybanin1976.Nevertheless,crimepreventionshouldaimtopreventpeoplefrombecomingcriminalsinthefirstplace.Suchagoalprobablywouldbenefitfromreformprogramsinurbanslums.Theseprogramswouldincludeimprovedhousing,schools,andrecreationprogramsandincreasedjobopportunities.Therearemanyotherwaystoreducecrime.Peoplecanbeeducatedorpersuadedtotakegreaterprecautionsagainstcrime.Theycanbetaught,forexample,howtoprotecttheirhomesfromburglary.Automobiletheftswoulddropsharplyifdriversremovedtheirkeysandlockedtheircarswhenleavingthem.Betterlightinghelpsdiscouragepurse-snatchingsandotherrobberiesoncitystreetsandinparks.Manyexpertsbelievethatstrictgun-licensinglawswouldgreatlyreducecrime.14.Accordingtotheauthor,punishmentisabettermeansthanrehabilitationinreducingcrimerate____.

Forhundredsofyears,thecriminallaw(刑法)hasbeenbuiltaroundtheideathatwrongdoersmustbepunishedfortheircrimes.Themostbasicargumentforpunishmentisthatitpreserveslawandorderandrespectsforauthority.Fromthispointofview，punishmentdoestwothings.Itupholdsthelaw，anditpreventsothersfromthinkingtheycangetawaywithdoingthesamethingwithoutpunishment.Punishmentisbasedontheideathatmanypeoplehaveabarelycontrolleddesiretoactinforbiddenways.Oneofthebestwaystoreducecrimeistoreformorrehabilitate(改造)habitualcriminals.Themainproblemisnotthefirstoffenderorthepettythiefbuttherepeatedoffenderwhocommitsincreasinglyseriouscrimes.Accordingtocriminologists，crimewoulddecreasegreatlyifallsuchoffenderscouldbeturnedawayfromwrongdoing.ButU.S.prisonshavehadlittlesuccessinrehabilitatinginmates.Abouttwo-thirdsofthepeoplearrestedinanyyearhaveapreviouscriminalrecord.Rehabilitation(改造)ofcriminalscouldprobablybeimprovedgreatlyifexpertscouldprovidetherightkindofprogramfordifferenttypesofoffenders.Criminalsvarywidelyinthekindsofcrimestheycommit，theiremotionalproblems，andtheirsocialandeconomicbackgrounds.Notalloffenderscanbehelpedbythesametreatment.Manyrequiretheaidofphysicians,psychiatrists,orpsychologists.Othersrespondwelltoeducationalorvocationaltraining.Intheearly1990s,therewereabout1,300,000criminalsinU.S.city,county,state,andfederalcorrectionalinstitutions，andabout500,000morewereoutonparole.Societyspentmorethan$15billiontooperateprisonsandrelatedinstitutionsyearly,butonlyasmallpartofthissumwenttoprovidetreatment.Nearlyallthefundswereusedtofeedandclotheprisonersandtokeepthemundercontrol.Sincethe1ate1970s,however,therehasbeenatrendtowardpunishmentratherthanrehabilitationofoffenders.Prisonsentences(徒刑)arelonger.CapitalpunishmentshavebeenusedmorefrequentlysincetheU.S.SupremeCourtliftedadeathpenaltybanin1976.Nevertheless,crimepreventionshouldaimtopreventpeoplefrombecomingcriminalsinthefirstplace.Suchagoalprobablywouldbenefitfromreformprogramsinurbanslums.Theseprogramswouldincludeimprovedhousing,schools,andrecreationprogramsandincreasedjobopportunities.Therearemanyotherwaystoreducecrime.Peoplecanbeeducatedorpersuadedtotakegreaterprecautionsagainstcrime.Theycanbetaught,forexample,howtoprotecttheirhomesfromburglary.Automobiletheftswoulddropsharplyifdriversremovedtheirkeysandlockedtheircarswhenleavingthem.Betterlightinghelpsdiscouragepurse-snatchingsandotherrobberiesoncitystreetsandinparks.Manyexpertsbelievethatstrictgun-licensinglawswouldgreatlyreducecrime.15.Theauthorconcludesthepassagebypointingoutthat____.

13、某企业投保了财产保险综合险，因水灾造成一栋厂房毁损，已知该栋房屋的市场价值为60万元，保险金额为50万元。则被保险人可得到的赔款限额为（）。

某企业销售额为60万元，固定成本为12万元，变动成本率为60%。经营杠杆系数为（）

有一个投资方案A，若投资成功获利150万，若失败将损失50万，成功的概率为60%，则期望收益为（）。

甲公司出资600万元，取得了乙公司60%的控股权,甲公司对该项长期股权投资应采用()核算。

某企业资产总额为60万元，权益总额为60万元，现发生一笔以银行存款10万元偿还银行借款的经济业务，此时，该企业的资产总额为

小李花两个小时摆了一家凉茶摊位。他花10元买原料，并卖了价值60元的凉茶。在同样的时间里，他本来可以当家庭教师赚到40元。他的会计利润是（），经济利润是（）。

10.某土建工程实行按月结算和采用公式法结算预付款，施工合同总额为1200万元，主要材料比重为60%，预付款比例为25%，当累计结算价款为（）万元时，开始扣回预付款。

2．动销率60%就是及格线。（）