问题 阅读理解

阅读理解。

     The British are known as people who love to stand in line, but a new research (调查) shows that the

British are only about average (平均数) at waiting politely in a queue. The French are the best. It's the

Germans who don't have a good habit (习惯) of standing in line. They can't stand to wait for anything. They

begin to shout loudly and noisily if the line doesn't seem to be moving fast enough. Sadly it never moves fast

enough for them.

     The experts studied 940 people across Europe. They watched secretly as they waited in line-to get tickets,

to order fast food and to wait for the bus. They found people who are good at forming (排成) queues feel that

they move along faster. For example, in Britain, the average waiting at a queue needs about three and a half

minutes. In Germany or Sweden people hate waiting in line. In fact, people spend double the time as the British

in queues. They get to the front of the queue without thinking about others, so they waste others' time.

     The expert who did the research had asked a person to break into a queue to see what people would do.

In Britain, people shouted loudly at him, but when he said," I' m terribly sorry. I didn't realize there was a

queue. Do go before me." People smiled and said."Oh, that's all right, one more won't matter much."It was

also found in France, where 80% of the people didn't mind standing in line. only if they were treated politely.

While in Germany everyone was angry and wore an unhappy face. The expert said,"If only they could learn

from the British and the French to think of queuing as an exercise in making the best of an unhappy thing,

they might find that the queue then moves faster."

1. The research shows that the people in _______ are the most polite in standing in line.

A. Sweden

B. Britain

C. France

D. Germany

2. The Germans spend more time than the British in queues because they _______.

A. always talk a lot with others

B. like waiting in line

C. don't follow the rule of queuing

D. don't know the rule of queuing

3. According to the research, which of the following is TRUE?

A. The British didn't care about the queue jumper.

B. The Germans were angry with the queue jumper.

C. The French treated the queue jumper badly.

D. The Swedish enjoyed themselves while queuing.

4. From the last sentence we know the expert wished the Germans could _______.

A. have a good habit of standing in line

B. save others' time while queuing

C. move quickly when queuing

D. take exercise in queues

5. The result of the research shows that _______.

A. people in Europe hate waiting in line

B. standing in line is a kind of exercise

C. there are always queue jumpers all over the world

D. people good at standing in line think they move along faster

答案

1-5     CCBAD

填空题
单项选择题

甲股份有限公司为上市公司(以下简称甲公司),有关各种投资的资料如下:
(1) 2007年1月1日,甲公司支付价款1100万元(含交易费用),从活跃市场购入乙公司当日发行的面值为1000万元、5年期的不可赎回债券。该债券票面年利率为10%,利息按单利计算,到期一次还本付息,实际年利率为6.4%。当日,甲公司将其划分为持有至到期投资,按年确认投资收益。2007年12月31日,该债券未发生减值迹象。
2008年1月1日,该债券市价总额为1200万元。当日,为筹集生产线扩建所需资金,甲公司出售债券的80%,将扣除手续费后的款项955万元存入银行;该债券剩余的20%重分类为可供出售金融资产。
(2) 甲公司为建造生产线,除了上述955万元自有资金以外,还需要筹集2500万元外来资金,因此,甲公司于2008年1月1日发行了面值为2500万元公司债券,发行价格为1999.61万元,期限为5年,票面年利率为4.72%,次年1月5日支付利息,到期一次还本,实际年利率为 10%。闲置专门借款资金均存入银行,假定存款年利率为3%并按月于月末收取利息。
B公司于2008年1月1日购买了甲公司发行的全部债券的30%。
假定生产线从2008年1月1日开始建设,于2010年底完工,达到预定可使用状态。
甲公司各年支出如下:
①2008年4月1日支付工程进度款3000万元;
②2009年1月1日支付工程进度款1000万元;
③2010年1月1日支付工程进度款500万元。
甲公司未发生其他一般借款业务。
(3) 由于甲公司发生严重的财务困难,至2012年12月31日无法支付已到期的应付债券的本金和最后一期的利息。经与B公司协商,B公司同意免除甲公司最后一期的利息,其余本金立即支付,同时附或有条件,甲公司一年后如果实现利润,应支付免除的最后一期利息的90%,如果甲公司继续亏损不再支付。2013年1月1日开始执行(假设以后年度甲公司很可能盈利)。

2008年,甲公司将持有的乙公司债券重分类为可供出售金融资产的会计分录为( )。

A.借:可供出售金融资产 240
贷:持有至到期投资 234.08
公允价值变动损益 5.92

B.借:可供出售金融资产 240
贷:持有至到期投资 2340.08
投资收益 5.92

C.借:可供出售金融资产 240
贷:持有至到期投资 234.08
资本公积 5.92

D.借:可供出售金融资产 240
贷:持有至到期投资 220
资本公积20