问题 阅读理解

Since the first Earth Day in 1970,American have gotten a lot “greener” toward the environment . “We didn’t know at that time there even was an environment ,let alone that there was a problem with it,” says Bruce Anderson, president of Earth Day USA.

But what began as nothing important in public affairs has grown into a social movement .Business people, political leaders, university professors, and especially millions of grass-roots Americans are taking part in the movement. “The understanding has increased many ,many times,” says Gaylord Nelson, the former  governor from Wisconsin, who thought up the first According to US government reports , emissions (排放)from cars and trucks have dropped from 10.3 million tons a year to 5.5 tons .The number of cities producing CO beyond the standard has been reduced from 40 to 9 .Although serious problems still remain and need to be dealt with , the world is a safer and healthier place .A kind of “Green thinking ” has become part of practices .

Great improvement has been achieved .In 1988 there were only 600 recycling programs ,; today in 1995 there are about 6,600 .Advanced lights ,motors , and building designs have helped save a lot of energy and therefore prevented pollution .

Twenty –five years ago , there were hardly any education programs for environment .Today , it’s hard to find a public school , university , or law school that does not have such a kind of program .” Until we do that , nothing else will change! ” say Bruce Anderson .

小题1:According to Anderson , before 1970, Americans had little idea about ___

A.the social movement

B.recycling techniques

C.environmental problems

D.the importance of Earth Day小题2:Where does the support for environmental protection mainly come from?

A.The grass –roots level

B.The business circle

C.Government officials

D.University professors小题3:What have Americans achieved in environmental protection ?

A.They have cut car emissions to the lowest

B.They have settled their environmental problems

C.They have lowered their CO levels in forty cities.

D.They have reduced pollution through effective measures .小题4:What is especially important for environmental protection according to the last paragraph ?

A.Education

B.Planning

C.Green living

D.CO reduction

答案

小题1:C

小题2:A

小题3:D

小题4:A

题目分析: 本文属于记叙文题材。在文章中作者介绍了自从1970年第一个地球日成立以来,美国的环境问题有了很大的改善。以前在公共事物中无足轻重的环境问题现在成了一项社会关注的问题,从科学家到大学教授到贫民百姓都有了环保意识。此外作者还指出教育在这种变化方面也起着非常重要的作用。

小题1:C 考查细节理解。根据文章首段Anderson说的话“We didn’t know at that time there even was an environment, let alone that there was a problem with it,可知当时人们不知道环境这个概念,更别说环境问题了,由此可知答案选C。

小题2:A 考查细节理解。根据文章第二段.Business people, political leaders, university professors, and especially millions of grass-roots可知商人,政界领导,大学教授,尤其是平民百姓们都参与到了保护环境的运动中来,由此判断保护环境的支持主要来自草根阶层,故答案选A。

小题3:D 考查细节理解。根据文章倒数第二段内容In 1988 there were only 600 recycling programs …… and building designs have helped save a lot of energy and therefore prevented pollution .可知回收工作的改进,先进产品和住房设计的研制开发等措施都有效地减少了污染,改善了环境,故答案选D。

小题4:A考查主旨要义。四个选项内容对于保护环境都是重要的,但是作者在文章末段提到目前几乎每所学校都有关于环境保护的课程,而且通过最后Bruce Anderson说的话“Until we do that , nothing else will change! ”可知教育在改变人们保护环境意识,改善环境问题方面至关重要,故答案选A。

多项选择题
不定项选择 案例分析题

甲企业为增值税一般纳税人,适用的增值税税率为17%,商品售价中均不含增值税。销售商品和提供劳务均符合收入确认条件,其成本在确认收入时逐笔结转。2014年12月,甲公司发生如下交易或事项: (1)1日,与乙公司签订为期3个月的劳务合同,合同总价款为300万元。至12月31日,已经预收合同款220万元,实际发生劳务成本140万元,估计为完成该合同还将发生劳务成本60万元,该公司按实际发生的成本占估计总成本的比例确定劳务完工进度。 (2)5日,向丙公司销售商品一批,该批商品的标价为200万元(不含增值税),实际成本为160万元,由于成批销售,甲公司给予丙公司10%的商业折扣,并在销售合同中规定现金折扣条件为2/10,1/20,N/30,,甲公司于当日发出商品同时开具增值税专用发票,符合商品销售收入确认条件,于当月20日收到丙公司支付的货款,计算现金折扣时考虑增值税。 (3)10日,向丁公司转让一项专利权的使用权,一次性收取使用费30万元存入银行,且不再提供后续服务,不考虑相关税费,该专利本月应计提摊销15万元。 (4)15日,因商品质量原因,甲公司对本年9月份销售给客户的一批商品按售价给予5%的销售折让,该批商品原售价为200万元,增值税税额为34万元,实际成本为180万元,贷款已结清,经认定,甲公司同意给予折让并开具红字增值税专用发票,以银行存款退还折让款。 (5)25日,因本月完成政府下达技能培训任务,收到财务补助资金10万元存入银行。 要求:根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位为万元)

根据资料(1),下列各项中,关于甲公司12月31日会计处理结果正确的是()。

A.结转提供劳务成本140万元

B.确认提供劳务收入220万元

C.确认提供劳务收入210万元

D.结转提供劳务成本154万元