引航公司2008年年初所有者权益总额为1500000元。2008年，引航公司以盈余公积转增资本300000元，实现利润总额3000000元，应交所得税1000000元(实际上交900000元)，提取盈余公积200000元，向投资者分配利润100000元。引航公司2008年年末所有者权益总额为（　）元。

A:300000 B:3100000 C:3500000 D:3400000

某公司2013年度营业利润300000元，营业外收入是30000元，营业外支出10000元，此外无其他项目。已知该公司所得税率为25%，则该公司的净利润为（）元。

A:240000 B:280000 C:300000 D:320000

已知关系R和S，R∩S等价于（）。

A:（R-S）-S B:S-（S-R） C:（S-R）-R D:S-（R-S）

"I love Microsoft and Microsoft did not lose me," protested Robert Scoble, a little too loudly, on his blog last week, in a bid to end feverish speculation in the blogosphere about why, exactly, he had decided to leave Microsoft. The software giant’s "technical evangelist", Mr. Scoble has become the best-known example of a corporate blogger. On his blog, called Scobleizer, which he started in 2000, he writes about Microsoft’s products, and has sometimes criticised them fiercely—thereby both establishing his credibility and, by its willingness to tolerate him, helping to humanise his employer.
As blogging’s influence has grown, so bas Mr. Scoble’s—both inside and outside Microsoft. Last year, after he blogged against Microsoft’s decision to abandon support for a law prohibiting discrimination against gays, the company’s managers backed down. He helped write a book, Naked Conversations: How Blogs Are Changing the Way Businesses Talk With Customers, published in January, that has become essential reading for any boss trying to define a new-media strategy for his business.
So why leave Mr. Scoble has denied several of the theories circulating in the blogosphere, including that he had become fed up with having his expenses challenged or with sharing an office; that Microsoft challenged his views too often; that he had become, frustrated; and that the firm had not tried hard enough to keep him. Still, his friend Dave Winer, another blogger, described Microsoft as a "stifling organisation" before observing that "when he finally decided to leave, it’s as if a huge weight came off him, and all of a sudden, the old Scoble is back." He views Mr. Scoble’s departure as evidence that Microsoft has been unable to move with the times: "I’m glad to see my old friend didn’t go down with the ship." Another blogger says that his departure shows the "end of honest blogging."
The real reason may be less sinister—though troubling for the growing number of employers encouraging their employees to biog. Blogging allows staff to build a personal brand separate from that of their firm; if they are good at it, and build up a readership, that brand may be more valuable to them elsewhere. Mr. Scoble is off to join PodTech. net, a rising star in video podcasting, which is now far more fashionable than blogging and potentially far more lucrative. It seems that Mr. Scoble is most impressed by Rocketboom, one of whose founders, Amanda Congdon, is said to be drawing 300000 viewers a day to her videoblog, and is about to start charging advertisers $85000 a week—almost as much, Mr. Scoble is reported as saying, "as I made in an entire year working at Microsoft."

A:Scoble’s blog never gives people the false information. B:Microsoft doesn’t agree with the opinion in Scoble’s biog. C:Scoble will not write anything in his blog when he leaves Microsoft. D:Scoble’s blog becomes the most popular corporate blog in the Internet.

— Whose umbrella is it
— It's ______.

A:somebody else's B:somebody else C:somebody's else's D:somebody's else

有关系R和S，R∩S的运算等价于______。

A:S-(R-S) B:R-(R-S) C:(R-S)∪S D:R∪(R-S)

（五）阅读下列材料，回答137-140题。
根据上级要求，S市物价局按照《药品差比价规则》及该市有关规定，为减轻社会药品费用负担，规范医疗机构药品购销行为，决定对在该市行政区域内销售的相关药品最高零售价格作适当调整，S市物价局办公室与市卫生局、工商局、税务局、医疗保险办公室联系后，用“X价费（2012）016号”为发文号联合发出题为《关于调整在本市销售的免疫、抗肿癌和血液系统类等药品最高零售价格的决定》的公文。

根据上述情况，S市物价局应该与（）联合行为。

A:S市卫生局 B:S市工商局 C:S市税务局 D:S市医疗保险办公室

甲公司“应收账款”总分类账户下设“X公司”和“Y公司”两个明细账户，“应收账款”总账余额为500000元，“X公司”明细账户余额为300000元，总账和所属明细账账户余额方向均一致，则“Y公司”明细账户的余额为()元。

A:800000 B:200000 C:300000 D:500000　　

丙公司为增值税一般纳税人，将本公司生产的产品用于建造职工食堂(免征增值税项目)。该批产品的成本为200000元，计税价格为300000元。增值税税率为17%。则丙公司应计入在建工程的金额是()元。

A:200000 B:234000 C:251000 D:300000