问题 阅读理解

 “Here is the Eight O’ Clock News.”

“Chinese people spent about 120 billion yuan during the first three days of the May Golden Week last year. This year it has increased to 140 billion yuan.”

“The children of Beijing No.2 Middle School sang with students from Toronto in Canada to celebrate the 20thanniversary. They had been sister schools since 1986. They spent about two weeks together in Beijing. They visited the Great Wall and the Summer Palace. They took a lot of photos in Beihai Park.”

“Have you ever got tired of heavy shopping bags? A new shopping assistant robot which was invented by Japanese company could be the answer. The helpful robot can follow you around and carry several bags. The robot was tested at a shopping center in February 2006. ”

“About 500 people from different countries were in the 2006 “Rock Paper Scissors(剪刀)” World Match in Canada. This event was founded in 1842. It is said playing this game is fun, and also a good way to solve problems among people.”

“And now it’s time for Morning Music.”

小题1:The students from Canada and Beijing No. 2 Middle School didn’t ________.

A.take photos

B.visit places of interest

C.sing songs

D.have a football match小题2: This year during the first three days of the May Golden Week, it cost Chinese people ___________ yuan more than that of last year.

A.260,000,000,000

B.120,000,000,000

C.140,000,000,000

D.20,000,000,000小题3:Which of the following is not talked about in the news?

A.The robot can help with shopping bags.

B.A Japanese company invented the robot.

C.The robot was tested at a shopping centre.

D.There are such robots in people’s homes now.小题4:The underlined word “anniversary” means           .

A.birthday

B.yearly return of the date of an event

C.university

D.the new beginning of something important小题5: Which of the following is a game?

A.Rock Paper Scissors

B.May Golden Week

C.Shopping assistant robot

D.A visit to the school

答案

小题1:D

小题2:D

小题3:D

小题4:B

小题5:A

题目分析:这是早8点的新闻。中国人可能在五月黄金周的前三天就花了约 1200 亿人民币。今年它已增加到 1400 亿人民币。"北京 2中的孩子们与来自加拿大多伦多的学生一起唱歌来庆祝姐妹学校成立 20 周年。将来会有机器人帮你拿购物袋了。……

小题1:细节理解题。由“They visited the Great Wall and the Summer Palace. They took a lot of photos in Beihai Park.””可知他们没有踢足球。故选D。

小题2:细节理解题。由“Chinese people spent about 120 billion yuan during the first three days of the May Golden Week last year. This year it has increased to 140 billion yuan.”可知今年比去年多花了2千万。故选D。

小题3:细节理解题。由“ The robot was tested at a shopping center in February 2006. ”可知这种机器人目前仍在测试中。故选D。

小题4:词义猜测题。中加两国的小学生唱歌共庆20周年,因此是“每年值得纪念的日子”。故选B。

小题5:细节理解题。由“ It is said playing this game is fun, and also a good way to solve problems among people.””可知 Rock Paper Scissors   是一款游戏。故选A

选择题
单项选择题

A公司与C公司均为增值税一般纳税人,适用的增值税税率均为17%;2008年及2009年发生如下交易或事项:
(1)A公司于2008年1月取得B公司30%的股权,实际支付的价款5000万元。当日, B公司可辨认净资产账面价值为17500万元,公允价值为18000万元。
取得投资时,B公司除一批X商品和一项固定资产的公允价值与账面价值不等外,其他资产、负债的公允价值与账面价值均相同,该批X商品的账面成本为600万元,公允价值为800万元,未计提存货跌价准备;该项固定资产的账面原价为1500万元,B公司预计使用年限为10年,已使用4年,采用直线法计提折旧,预计净残值为零,未计提减值准备。取得投资时剩余使用年限为6年,公允价值为1200万元。A公司与B公司的会计年度及采用的会计政策相同。
(2)2008年9月,B公司将其成本为400万元的Y商品以700万元的价格出售给A公司,A公司将取得的Y商品作为存货管理。
(3)B公司2008年度实现净利润2220万元。截至2008年12月31日,X商品已对外出售40%,Y商品已对外出售70%。当期B公司因持有的可供出售金融资产公允价值的上升计入资本公积的金额为200万元。
(4)2009年3月1日,A公司经与C公司协商,A公司以其持有的B公司长期股权投资及自产产品与C公司的一项无形资产和投资性房地产进行交换。
A公司换出的对B公司长期股权投资的公允价值为6000万元,换出存货的账面成本为 70万元,公允价值(等于计税价格)为100万元。
C公司换出无形资产的账面原价为2700万元,已累计摊销900万元,公允价值为2090万元。换出的投资性房地产采用成本模式计量,成本为7000万元,已计提折旧(摊销) 3500万元,公允价值为4000万元。C公司另支付补价27万元。
假定A公司与C公司换出资产均未计提减值准备;不考虑交换过程中除增值税以外的其他相关税费;A公司将换入的房地产作为投资性房地产核算;C公司将换入的股权投资作为长期股权投资核算,将换入的商品作为库存商品核算。假定该项交换具有商业实质。(不考虑所得税影响)
根据上述资料,回答下列问题:

A公司2008年年末应确认的投资收益为( )万元。

A.627

B.564

C.600

D.588