问题 阅读理解

The triathlon(铁人三项运动) promises to be one of the most popular Olympic sports.Recently it has drawn huge crowds attracted by athletes swimming 1,500m,cycling 40km,then running 10km without stopping.But what makes an attractive 17­year­old girl give up everything for the doubtful pleasure it offers?

Melanie Sears has not yet learnt those often­repeated phrases about personal satisfaction,mental challenge and higher targets that most athletes use when asked similar questions.“You swim for 1,500m,then run out of the water and jump on your bike,still wet.Of course,then you freeze.When the 40km cycle ride is over,you have to run 10km,which is a long way when you’re feeling exhausted.But it’s great fun,and all worth it in the end,” she says.

Melanie entered her first triathlon at 14 and she won the junior section.Full of confidence,she entered the National Championships,and although she had the second fastest swim and the fastest run,she came nowhere.“I was following this man and suddenly we came to the sea.We realised then that we had gone wrong.I ended up cycling 20 kilometres too far.I cried all the way through the running.”

But she did not give up and was determined that she never will.“Sometimes I wish I could stop,because then the pain would be over,but I am afraid that if I let myself stop just once,I would be tempted(诱惑) to do it again.”Such doggedness draws admiration from Steve Trew,the sport’s director of coaching.“I’ve just been testing her fitness,” he says, “and she worked so hard on the running machine that it finally threw her off and into a wall.She had given it everything,and she just kept on.”

Melanie was top junior in this year’s European Triathlon Championships,finishing 13th.“I was almost as good as the top three in swimming and running,but much slower in cycling.That’s why I’m working very hard at it.” She is trying to talk her long­suffering parents,who will carry the £1,300 cost of her trip to New Zealand for this year’s world championships,into buying a £2,000 bike,so she can try 25km and 100km races later this year.

But there is another price to pay.“I don’t have a social life,”she says.“After two hours’ hard swimming on Friday night,I just want to go to sleep.But I phone and write to the other girls in the team.” What does she talk about?Boys?Clothes?“No,what sort of times they are achieving.”

小题1:How does Melanie differ from other athletes,according to the writer?

A.She worries less than they do.

B.She expresses herself differently.

C.Her family background is not like theirs.

D.Her aims are different from theirs.小题2:What upset Melanie during the National Championships?

A.She was tricked by another competitor.

B.She felt she had let her team­mates down.

C.She made a mistake during part of the race.

D.She realized she couldn’t cycle as fast as she thought.小题3:What is Melanie trying to persuade her parents to do?

A.Buy an expensive bike for her.

B.Give her half the cost of a bike.

C.Let her compete in longer races.

D.Pay for her to go to New Zealand.小题4:What does Melanie say about her relationships with her team­mates?

A.She would like to see them more often.

B.She only discusses the triathlon with them.

C.She thinks they find her way of life strange.

D.She dislikes discussing boys or clothes with them.

答案

小题1:B

小题2:C

小题3:A

小题4:B

小题1: B

解析 细节理解题。由第二段可知,其他运动员在接受采访时都会说自己参加铁人三项赛是为了获得满足感、挑战心理等等,而Melanie Sears却回答说“这很有趣”,她的回答与众不同。

小题2: C

解析 细节理解题。由第三段可知,Melanie Sears参加全国锦标赛时,走错了路,导致  她没有取得名次。

小题3: A

解析 细节理解题。由倒数第二段可知,Melanie Sears极力劝说她的父母给她买一辆价值2 000英镑的自行车,用来参加今年的比赛。

小题4: B

解析 细节理解题。文章最后一句告诉我们Melanie Sears和队友们聊的也是铁人三项赛的事情。

单项选择题
单项选择题


(由单选和多选组成。)

某城市远洋运输企业为居民企业,2008年度发生以下经营业务:
(1)承担远洋运输业务,取得运输收入8600万元、装卸搬运收入308万元。发生运输业务的直接成本、费用(不含职工工资费用)4552.46万元;
(2)企业拥有房产原值1000万元,1月1日将临街原值100万元的房屋出租两年,取得月租金是6万元,4月1日以原值500万元的房产投资,每年按照协议固定取得60万元的利润,不承担风险;
(3)将8号船舶自2008年1月1日至12月31日出租给乙公司使用1年,不配备操作人员,也不承担运输过程中发生的各种费用,固定收取租金收入160万元;
(4)全年发生管理费用共2000万元(含业务招待费50万元);发生经营费用共1600万元(含广告费1446万元);
(5)实发工资总额共480万元,实际发生福利费80万元,实际拨缴工会经费9.6万元 (并取得专用收据),实际发生职工教育经费10万元;
(6)营业外支出中列支通过境内非营利机构向灾区捐款20万元;
(7)税务机关核定的营业税279.2万元、城建税和教育费附加27.92万元;1~11月已预缴企业所得税60万元。(其中房产税的扣除比例是30%,已经按照会计准则的规定计入了管理费用)
要求:根据上述资料和税法有关规定,回答下列问题:

远洋运输企业2008年业务招待费和广告费超标额合计为( )万元。

A.85.20

B.86.40

C.73.40

D.86