12.2022年12月1日，甲公司与乙公司签订一份为期3个月的劳务合同，合同总价款为120万元（不含增值税），预计合同总成本为100万元。当日甲公司收到乙公司预付合同款30万元。截至12月31日，甲公司已发生成本40万元，甲公司按照已发生成本占预计总成本的比例确定履约进度。不考虑其他因素，下列各项关于甲公司会计处理的表述中，正确的是（  ）。

下列指标中，可以作为敏感性分析指标的有（）。

某企业的预计的资本结构中，资产负债率比率为40%，债务税前资本成本为12%。目前市场上的无风险报酬率为8%，市场上所有股票的平均收益率为16%，公司股票的β系数为1.2，所得税税率为25%，则加权平均资本成本为（　）%。　

12．（）动作用于嵌入现有的Bean（A）include（B）useBean（C）setProperty（D）getProperty

某企业某年度年末流动负债为50万元，年初存货为40万元，全年主营业务成本为80万元，年末流动比率为2.5，速动比率为1.3，则本年度存货周转次数为（）次。

12．「２時から会議だから、（　　　　）行きましょうか。」　　　[そうですね。」

Imagineyouenteracarwithnosteeringwheel,nobrakeoracceleratorpedals(踏板).Underavoice-activatedcommand,yousayanaddress“Thefastestroutewilltakeus15.3minutes.ShouldItakeit?”Yousay“yes”andyouareonyourway.Thecarrespondsandstartsmovingallbyitself.Allyouhavetodoissitbackandrelax.Howweirdwoulditbeif,onedayinthefuture,everyonehadsuchacar?Nocrazydiving,noinsults,nocuttingin;trafficlawswouldberespectedanddrivingmuchsafer.Ontheotherhand,imaginethecostsavingsforlocalpoliceenforcementandtownbudgetswithoutallthosespeedingandparkingtickets.Anewtechnologyhasthepotentialtochangemodernsocietyinradicalways.There’snoquestionthatself-drivingvehiclescouldbeanenormousbenefit.Thepotentialforsafercarsmeansaccidentstatisticswoulddrop:some94%ofroadaccidentsintheU.S.involvehumanerror.Olderdriversandvisually-orphysically-impairedpeoplewouldgainanewleveloffreedom.Maintainingsafespeedsandbeingelectric,self-drivingcarswoulddrasticallyreducepollutionlevelsanddependencyonnon-renewablefuels.Roadswouldbequieter,peoplesafer.Butwemustalsoconsidertheimpactofthenewtechnologyonthosewhonowdependondrivingfortheirlivelihoods.AccordingtotheU.S.DepartmentofLabor,inMay2015therewere505,560registeredschoolbusdrivers.TheAmericanTruckingAssociationlistsapproximately3.5millionprofessionaltruckdriversintheU.S.Thecompaniesdevelopingself-drivingvehiclesshouldbepartneringwithstateandfederalauthoritiestoofferretrainingforthismassiveworkforce,manyofwhomwillbedisplacedbythenewtechnology.Thisissimilartowhat’shappeninginthecoalandoilindustries,asituationthatfuelsmuchofthecurrentpoliticaldiscontentinthiscountry.Newtechnologieswill,andshould,bedeveloped.Thisishowsocietymovesforward.However,progresscan’tbeone-sided.Itisnecessaryforthecompaniesandstateagenciesinvolvedtoconsidertheethicalconsequencesofthesepotentialchangestobuildabetterfutureforall.12.Howwouldtheelderlyandthedisabledbenefitfromdriverlesscars?

Imagineyouenteracarwithnosteeringwheel,nobrakeoracceleratorpedals(踏板).Underavoice-activatedcommand,yousayanaddress“Thefastestroutewilltakeus15.3minutes.ShouldItakeit?”Yousay“yes”andyouareonyourway.Thecarrespondsandstartsmovingallbyitself.Allyouhavetodoissitbackandrelax.Howweirdwoulditbeif,onedayinthefuture,everyonehadsuchacar?Nocrazydiving,noinsults,nocuttingin;trafficlawswouldberespectedanddrivingmuchsafer.Ontheotherhand,imaginethecostsavingsforlocalpoliceenforcementandtownbudgetswithoutallthosespeedingandparkingtickets.Anewtechnologyhasthepotentialtochangemodernsocietyinradicalways.There’snoquestionthatself-drivingvehiclescouldbeanenormousbenefit.Thepotentialforsafercarsmeansaccidentstatisticswoulddrop:some94%ofroadaccidentsintheU.S.involvehumanerror.Olderdriversandvisually-orphysically-impairedpeoplewouldgainanewleveloffreedom.Maintainingsafespeedsandbeingelectric,self-drivingcarswoulddrasticallyreducepollutionlevelsanddependencyonnon-renewablefuels.Roadswouldbequieter,peoplesafer.Butwemustalsoconsidertheimpactofthenewtechnologyonthosewhonowdependondrivingfortheirlivelihoods.AccordingtotheU.S.DepartmentofLabor,inMay2015therewere505,560registeredschoolbusdrivers.TheAmericanTruckingAssociationlistsapproximately3.5millionprofessionaltruckdriversintheU.S.Thecompaniesdevelopingself-drivingvehiclesshouldbepartneringwithstateandfederalauthoritiestoofferretrainingforthismassiveworkforce,manyofwhomwillbedisplacedbythenewtechnology.Thisissimilartowhat’shappeninginthecoalandoilindustries,asituationthatfuelsmuchofthecurrentpoliticaldiscontentinthiscountry.Newtechnologieswill,andshould,bedeveloped.Thisishowsocietymovesforward.However,progresscan’tbeone-sided.Itisnecessaryforthecompaniesandstateagenciesinvolvedtoconsidertheethicalconsequencesofthesepotentialchangestobuildabetterfutureforall.12.Howwouldtheelderlyandthedisabledbenefitfromdriverlesscars?

当年利率为12%时，每月利复一次，即12%为名义利率，1%为实际利率。()

某公司从银行借款200000元，年利率12%，要求在5年内每年年末等额偿还，每年的偿付额应为（）元。

Theproblemwithaparentalopen-walletpolicy,saysGodfrey:“ifyou’realwaysgivenmoney,whywouldithaveanyvaluetoyou?”Earnedmoneyisspentmorewisely,shesays.“You’reteachingthemthatthereisnotanentitlementprograminlife.Thewayyougetitisyouearnit.”Godfreythinksanallowanceshouldbechore-based,andshedividesworkintotwocategories:citizen-of-the-householdchoresandwork-for-paychores.“Thepunishmentfornotdoingyourwork-for-paychoresisyoudon’tgetpaid.”Otherexperts,includingJaynePearl,authorofKidsandMoney,believethateveryfamilymemberisentitledtoasmallpieceofthefinancialpieandthatitshouldn’tbetiedtowork.Doingso“complicatesthingsunnecessarilyandimbuesallowancewithpowerstrugglesandcontrolissues,”saysPearl.“Ithinkof(anallowance)aslearningcapital....Theyhavetohavesomemoneytopracticewith.”40.WhichofthefollowingwouldGodfreyprobablyagree?___________

Theproblemwithaparentalopen-walletpolicy,saysGodfrey:“ifyou’realwaysgivenmoney,whywouldithaveanyvaluetoyou?”Earnedmoneyisspentmorewisely,shesays.“You’reteachingthemthatthereisnotanentitlementprograminlife.Thewayyougetitisyouearnit.”Godfreythinksanallowanceshouldbechore-based,andshedividesworkintotwocategories:citizen-of-the-householdchoresandwork-for-paychores.“Thepunishmentfornotdoingyourwork-for-paychoresisyoudon’tgetpaid.”Otherexperts,includingJaynePearl,authorofKidsandMoney,believethateveryfamilymemberisentitledtoasmallpieceofthefinancialpieandthatitshouldn’tbetiedtowork.Doingso“complicatesthingsunnecessarilyandimbuesallowancewithpowerstrugglesandcontrolissues,”saysPearl.“Ithinkof(anallowance)aslearningcapital....Theyhavetohavesomemoneytopracticewith.”40.WhichofthefollowingwouldGodfreyprobablyagree?___________

建立数据库表时，将年龄字段值限制在12～40岁之间的这种约束属于实体完整性约束

有以下程序main(){intp[8]={11,12,13,14,15,16,17,18}，i=0,j=0;while(i++<7)if(p[i]%2)j+=p[i];printf("%d",j);}程序运行后的输出结果是（　）

1．执行newDate(2018,12);创建的对象保存的日期为（）。A、2018年12月B、2018年1月C、无效值D、2019年1月