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问题 单项选择题

A公司采用即期汇率的近似汇率折算外币业务，以每月月初汇率作为近似汇率。2010年3月1日的即期汇率为1美元=7.23元人民币。A公司3月10日收到外商投入的设备一台，投资各方确认的价值为60万美元，当日即期汇率为1美元=7.25元人民币，投资合同约定汇率为1美元=7.27元人民币。另支付进口关税11.25万元人民币，安装调试费6.75万元人民币。不考虑增值税等其他因素，则该设备的入账价值为( )万元人民币。

A．435

B．453

C．451.8

D．454.2

答案

参考答案：B

阅读理解
阅读理解。

     A desert is a very dry land where there is hardly any rain. In the day, it can be so hot that you
could fry an egg on the ground. But during the night it is sometimes so could that water would turn
into ice.
    Many desserts are covered in sand. But some have mountains, rocks, or lakes that have dried up
in the heat. The Great American Dessert has cliffs (悬崖) that have been made into amazing and
beautiful shapes by the wind. The Sahara Desert in Africa is mostly sand. The Australian Desert has
red sand.
     Sometimes it does not rain for a whole year in the desert. But there is water deep under the ground
and some plants have roots that go very deep to find it. Other plants have roots that spread out (延伸)
a long way so they can suck up the rain as soon as it falls.

     One desert plant is the cactus, which has long, spreading roots. The cactus stores water inside
its hard skin. This skin protects it from heat and cold.

     Camels are a bit like cactus plants! They store water too-inside their bodies. They have special fur
which protects them from the sun during the day and keeps them warm at night. 
     Some other animals live in deserts, too. They have to be very good at seeing and hearing because
most of them only come out at night. This is why many desert animals have extra big eyes or ears.

     A desert fox has bigger ears than a normal for. A gerbil has huge eye, so that it can see at night.
It stays cool in the day by staying underground, like most desert animals.

     Some people live in the desert but they always make their homes near an oasis. An oasis is where
water comes from an underground river. Near an oasis, people can grow lots of plants and keep
animals. 
     Life is hard in the desert, for people, animals and plants. But desert people like to live there.
1. A desert is very dry because _________.
A. it is sandy
B. there is so little rain
C. the wind is strong
D. there is no water deep under the ground
2. What does the underlined phrase "suck up" in paragraph 3 mean _________?
A. 围堵
B. 讨好
C. 释放
D. 吸收
3. Some desert animals have extra big eyes or ears because _________.
A. the sunlight is too strong in the day
B. they need to see and hear well at night
C. it is very cold at nigh
D. they store water in them.
4. Most desert animals stay cool in the day by _________.
A. storing water in side their bodies
B. drinking water as much as they can
C. staying underground
D. growing lots of plants
5. Which of the following is true?
A. Desert people like to live in the desert though life is hard.
B. People in the desert usually fry eggs on the ground.
C. Camels have special fur to store water.
D. All the deserts are covered in sand.
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选择题

达尔文说过“任何改正都是进步”，歌德也说“最大的幸福在于我们的缺点得到纠正和我们的错误得到补救”。这启示我们  [ ]

A．要勇于承认错误，并承担相应的责任

B．慎重许诺，坚决履行诺言

C．面对责任不言代价与回报，是最富有责任心的人的共有的情感

D．学会反思自己的责任

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