问题 阅读理解

US teenagers may be facing a challenge (挑战) today. A recent survey suggests (表明) that they are less honest than previous generations (上一代人).

The survey was done among 29,760 students at 100 US high schools. The results suggest that in the past year, 30 percent of US high school students have stolen from a store. And 64 percent may have cheated on a test.

However, 93 percent of the students said they were satisfied (满意) with their honesty. And 77 percent said,“when it comes to doing what is right, I am better than most people I know.”

Some teachers were unhappy about the survey results. Some, however, defended (为……辩护) today’s students.

“The competition is greater and the pressures (压力) on kids have increased greatly,”said Mel Riddle, who was a high school teacher and headmaster for 40 years.“It is the pressures that make it easy for students to be dishonest.”

“I think these students are better than other generations,”he said.“I find them more active, better to work with and more thankful for support.”“ We have to create situations where it’s easy for kids to do the right things, ”he added.“We need to create classrooms where learning is more important than having the right answer.”

小题1:According to the survey, what challenge do US teenagers face today?

A.They have trouble getting pocket money

B.They don’t get along well with teachers

C.They are not so honest as older generations

D.They have too many tests to take each week小题2:We can learn from the survey that children in the US nowadays         .

A.behave worse

B.work harder

C.are less healthy

D.are busier at school小题3:According to the survey results,   _ percent of the students are satisfied with their honesty.

A.30

B.64

C.77

D.93小题4:What’s Mel Riddle’s opinion about the idea that students are dishonest?

A.He gets really angry about it

B.He thinks parents must do something to stop it

C.He thinks the students should change their behavior

D.He thinks there are some reasons for being dishonest小题5:What advice does Mel Riddle give on improving the honesty of students?

A.Do not let students do anything

B.Make it easier for them to learn

C.Ask students to find right answers

D.Give students more free time to have fun

答案

小题1:C

小题2:A

小题3:D

小题4:D

小题5:B

题目分析:美国青少年可能会面临今天的挑战。最近的一项调查表明,他们与前几代比较表现的不太诚实。

在过去的一年中,30%的美国高中生从商店偷来的。在测试中,64%可能已经被骗。然而,93%的学生说,他们对他们的诚实感到满意。有关统计调查结果,有些老师很不高兴。然而,有些人也为学生辩护。

“竞争是大的,孩子们的压力也大大增加,”梅尔·里德尔说:40年来,谁是一所高中的老师和校长。“这是很容易让学生不诚实的压力。”

“我认为这些学生优于其他世代,”他说,“我发现他们更活跃,更好的工作与和更感谢支持。”

小题1:细节理解题,根据文中语句“A recent survey suggests (表明) that they are less honest than previous generations”理解可知。年轻人不如他们的父辈诚实,故选C。

小题2:细节理解题,根据文中语句“The survey was done among 29,760 students at 100 US high schools. The results suggest that in the past year, 30 percent of US high school students have stolen from a store. And 64 percent may have cheated on a test.”理解可知。很多美国学生的行为非常糟糕故选A。

小题3:细节理解题,根据文中语句“However, 93 percent of the students said they were satisfied (满意) with their honesty.”理解可知。有93%的学生对自己的诚信感到满意,故选D。

小题4:细节理解题,根据文中语句““The competition is greater and the pressures (压力) on kids have increased greatly,”said Mel Riddle, who was a high school teacher and headmaster for 40 years.“It is the pressures that make it easy for students to be dishonest.””理解可知。Mel Riddle认为学生们不诚实的现状是有原因的,不能指责学生,故选D。

小题5:细节理解题,根据文中语句““ We have to create situations where it’s easy for kids to do the right things, ”he added.“We need to create classrooms where learning is more important than having the right answer.””理解可知。Mel Riddle建议让学生轻松的去学习,故选B。

点评:首先通读全文,了解大概意思。然后看问题,带着问题精读全文,同时选择答案,必要时用排除法,注意,文章中一般都会有答案,有的可以直接找到,英美人并不愿意把问题弄得太深奥,不必想得太复杂,很多都是直接了当的,千万别自己发挥想象。但不得不说,平时多积累词汇量的话,答题可能就会主动一些,有把握一些。

单项选择题
问答题

甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%,所得税均采用资产负债表债务法核算,适用的所得税税率为25%。甲公司和乙公司有关资料如下:
(1)甲公司2011年12月31日应收乙公司账款账面余额为10140万元,已提坏账准备1140万元。由于乙公司连年亏损,资金周转困难,不能偿付应于2011年12月31日前支付的应付账款。经双方协商,于2012年1月2日进行债务重组,并于当日将相关资产产权转移,办理完毕债权债务解除手续。乙公司用于抵债资产的公允价值和账面价值如下:
单位:万元

项目 公允价值 账面价值
可供出售金融资产(系对丙公司股票投资) 800 790(2011年12月日取得时的成本为700万元)
无形资产—土地使用权 5000 3000(其原价为3600万元,已累计摊销600万元)
库存商品 2000 1500(未计提存货跌价准备)
甲公司减免扣除上述资产抵偿债务后剩余债务的60%,其余债务延期2年,每年按2%收取利息,利息于年末按年收取,实际利率为2%。债务到期日为2013年12月31日。
(2)甲公司取得的上述可供出售金融资产仍作为可供出售金融资产核算,2012年12月31日其公允价值为600万元(跌幅较大),2013年1月10日,甲公司将可供出售金融资产对外出售,收到款项610万元存入银行。
(3)甲公司取得的土地使用权按50年、采用直线法摊销。假定税法对该土地使用权摊销的年限及方法与会计规定相同。
(4)2012年10月1日,甲公司将上述土地对外出租作为投资性房地产,并采用公允价值模式进行后续计量,租赁期开始日的公允价值为6000万元。合同规定每季度租金为100万元,于每季度末收取。
(5)2012年12月31日,收到第一笔租金100万元,同日,上述投资性房地产的公允价值为6100万元。
(6)甲公司取得的库存商品仍作为库存商品核算。
假定:
(1)不考虑增值税和所得税以外其他税费影响。
(2)甲公司和乙公司对外提供年度财务报告。
要求:

编制租赁期开始日无形资产转换为投资性房地产的会计分录。