合伙合同制度规范的是（ ），而《合伙企业法》及合伙协议制度规范的是（）。（      ）

纳税人已抵扣进项税额的购进货物（不含固定资产）、劳务、服务，用于集体福利和个人消费的，应当将已经抵扣的进项税额从当期进项税额中转出，无法确定该进项税额的，按照当期实际成本计算应转出的进项税额。（）

海尔公司原来以生产冰箱为主，后来又引进空调生产线，这是（  ）的发展战略。

属于内在稳定器的项目是（         ）

简述资本边际效率递减的原因。

在社会基本矛盾中，生产力是推动社会发展的最根本的动力因素（    ）。

决定商品价值量的是个别劳动时间（   ）。

计划工作的前提是（  ）。

法约尔认为经营和管理是两个不同的概念，在他看来，“经营”包括的活动有（        ）。

阅读下面的文章，根据文章内容给题目选择正确的答案。

　　No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.

　　Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.

　　Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.

　　Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business.

Which of the following is NOT physical asset?   1   

A. Filing cabinets.

B. Accounts receivable. 

C. Delivery vans.

2. According to the passage, where do the assets appear?   2   

A. The balance sheet

B. The income statement

C. The cash flow

3. What do you think an accountant is responsible for?   3   

A. An accountant is responsible for hair design.

B. An accountant is responsible for computer repair.

C. An accountant is responsible for bookkeeping. 

4. According to the passage, which of the following is INCORRECT?   4   

A. Every business has assets

B. Assets can be in different forms.

C. Every businesscan bring in sales without assets.

5. What is the passage discussing about?   5   

A. Every business has assets.

B. Assets can be in different forms.

C. Assets appear on the balance sheet.