问答题

(用户名：31；账套：301；操作日期：2014年9月1日)
打开考生文件夹下的“利润表2．rep”，完成下列操作后，将报表以原文件名进行保存。
(1)在A2单元格设置“年、月”关键字。
(2)设置“年、月”关键字的偏移量为一130、一100。

【参考答案】

(1)启动【财务】应用程序→进入注册【控制台】界面，将考试界面最小化→用户名栏输入“31”，账套下拉框选择“301”，会计年度选择“2014”，录入操作日期，点击“确定”按钮→进入“会计信息系统”。
(2)点击“财务报表”→进入“财务报表”界面，选择“文件”菜单下的“打开”子菜单→选择保存在考生文件夹下“利润表2.rep”，点击A2单元格，将左下角的数据状态改为格式状态，选择数据→关键字→录入，分别选择年、月，点击“确认”按钮。
(3)选择数据→关键字→偏移，年一栏输入“-130”，月一栏输入“-100”，点击“确定”按钮。点击“保存”按钮，退出“利润表2.rep”，关闭会计信息系统。


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(用户名：12：账套：201；操作日期：2014年9月30日) 查询损溢类总账科目的科目余额表。
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The colourful chalkboards and baskets of fruit that greet customers at the entrances of Whole Foods Market's shops paint a rosy picture.Yet shares in the American seUer of organic and natural food have fallen by more than 40%since hitting a peak last October,in a period when stock markets have been strong.41.It is not that the retailer is in immediate crisis:its latest quarterly figures,on July 30th,showed sales and profits both up a bit.And it is not that people are going off the idea of paying more for food produced without chemical fertilisers,pesticides or additives:the Intemational Federation of Organic Agriculture Movements reckons that the industry's worldwide revenues were a record of 63 biUion in 2012;and Techsci Research,a market-research firm,predicts that the American market for such foods-the world's largest-may grow by 14%by 2018.42.The problem is that at Whole Foods,shoppers have been paying way over the cost of regular produce,and its success in getting them to do so has now attracted a lot of competitors,from rival organics chains like Sprouts and Trader Joe's to mass-market retailers like Walmart and Costco.As a result,the pnce premium for organic produce is crashing down.On a recent shopping trip,a pound of organic apples cost 2.99 at Wbole Foods but just l.99 at Sprouts and even less at Costco.43.The firm has been trimming costs to keep its margins up,but the slump in its share price reflects investors'expectation that this cannot continue,that profits will suffer and that Whole Foods'dominance of the market is coming to an end.44.That the company has had to recall a number of products-in late July it and other grocers recalled plums and peaches suspected of contanunation with Listeria bacteria-has made it harder to maintain an air of superiority over its competitors.Organic foods'claim to superiority is questionable anyway.Both Britain's Food Standards Agency and the Annals of Internal Medicine,a journal,concluded after reviewing the extensive studies on the issue that there is no substantial difference in the nutriliousness of organics and non-organics.In some respects organics may be bad for the environment,because growing them uses land less efficiendy than non-organics.45.As for natural foods,there is no official definition of this,in America at least;so the label,which Whole Foods also applies to many products,is close to meaningless.Alan McHughen,a bota-nist at the University of California,Riverside,argues that the whole industry is 99%marketing;and public perception, reeling people in through a fabricated concept of a time when food,and life in general,was simple and wholesome.If true,the trick has worked nicely for Whole Foods.But its success has attracted so many imitators that it is losing its uniqueness.Even recent speculation about a takeover bid has failed to lift its shares.It may insist its food is sustainable.But it seem8 its prices are not.42选？
A.CrisisSeemsFar
B.TheFirmIsAtRisk
C.MoreRivalsJoinIn
D.NaturalFoodsAreUnreal
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