问题 单项选择题

整体资产评估报告书的内容不仅要反映资产价值和负债状况,通常还需反映以整体资产为依托的( )。

A.所有者权益

B.有形资产

C.单项资产

D.递延资产

答案

参考答案:A

解析:整体资产评估报告书的内容不仅要反映资产价值和负债状况,通常还需反映以整体资产为依托的所有者权益。

阅读理解与欣赏

阅读下面两篇文章,完成小题。(10分)

月 光 手 帕

鲍尔吉·原野

很多年以前,我在医院为父亲陪床。病人睡熟之后,陪床的人并没有床可睡。时间已在后半夜,我散步在一楼和三楼的楼梯间。这时的医院没什么走动了,几个乡下人披着棉袄蹲在楼梯口吸烟。偶尔,有系着口罩的护士手执葡萄糖瓶轻盈往来。

我下到一楼,又拾阶上楼,走在我前面的一个小姑娘,约摸是个中学生,行走间蹲下,拣一样东西,旋又走开了,回头瞅我一眼。她走开后,地上一个薄白之物仍放着,像一个手帕。

我走近看,这不是手帕,而是一小片月光摊在楼梯上。为什么是一小片呢?原来是从被钉死的落地长窗斜照进来的,只有一方手帕大的小窗未钉死。子夜之时,下弦月已踱到西天。这一片月光射入,在昏黄的楼道灯光下,弥足珍贵。

小姑娘误以为这是奶白色的手帕,她弯腰时,手指触到冰凉的水泥地上便缩回了。她瞅了我一眼,也许是怕笑话。

我不会笑她,这一举动里充满生机。小姑娘也是一个病人的家属,我不知她的病人在床上忍受怎样的煎熬。但她是这么敏感,心里盛着美,不然不会把月光误作手帕。

在她发现这块“月光手帕”前,我已将楼梯走了几遍,对周遭懵然无动于衷。正是因为她弯腰,才诱使我把这一小片月色看成是手帕,或者像手帕。但我感伤于自己没有她那样的空灵,走过来也不会弯下腰去。因为一双磨炼得很俗的眼睛极易发现月光的破绽,也就失去了一次美的愉悦。

许多年过去了,我对此事有了新的想法。多么喜欢她把这块“手帕”拣起来,抖一下。这是不可能的事情,但我替月光遗憾,它辜负了小姑娘轻巧的半蹲拣手帕的样子。

(选自《掌心化雪》,吉林文史出版社2000年版)

小题1:“我不会嘲笑她,这一举一动里充满生机。”为什么说这一举一动里充满了生机?(2分)

小题2:品析下列句子:(2分)

约摸是个中学生,行走间蹲下,拣一样东西,旋又走开了,回头瞅我一眼。

小题3:如何理解“因为一双磨炼得很俗的眼睛极易发现月光的破绽,也就失去了一次美的愉悦。”这句话的含义?(3分)

小题4:文章结尾说:“许多年过去了,我对此事有了新的想法。”新的想法指什么?其中包含了作者怎样的情怀?(3分)

阅读理解

阅读理解。

     Grandpa Nybakken loved life-especially when he could play a trick on somebody. At those times,

his large Norwegian frame shook with laughter while he pretended innocent surprise, exclaiming, "Oh,

forevermore!" But on a cold Saturday in downtown Chicago, Grandpa felt that God played a trick on

him, and grandpa wasn't laughing.

     Grandpa worked as a carpenter. On this particular day, he was building some boxes for the clothes

his church was sending to an orphanage abroad. On his way home, he reached into his shirt pocket to

find his glasses, but they were gone. He remembered putting them there that morning, so he drove back

to the church.His search proved fruitless.

     Suddenly, he realized what had happened. The glasses had slipped out of his pocket unnoticed and

fallen into one of the boxes, which he had nailed shut. His brand new glasses were heading for China!

The Great Depression was at its height, and Grandpa had six children. He had spent twenty dollars for

those glasses that very morning.

     "It's not fair," he told God as he drove home in frustration. "I've been very faithful in giving of my time

and money to your work, and now this."

     Several months later, the director of the orphanage was on vacation in the United States.He wanted

to visit all the churches that supported him, so he came to speak on Sunday night at my grandfather's

small church in Chicago.Grandpa and his family sat in their usual seats among the small congregation

(教堂会众).

     "But most of all," he said, "I must thank you for the glasses you sent last year."

     "Even if I had the money, there was simply no way of replacing those glasses.Along with not being

able to see well, I experienced headaches every day, so my co-workers and I were much in prayer

about this.Then your boxes arrived.When my staff removed the covers, they found a pair of glasses

lying on the top." After a long pause, he continued, "Folks, when I tried on the glasses, it was as though

they had been custom-made just for me! I want to thank you for being a part of that!"

     The people listened, happy for the amazing glasses.But the director surely must have confused their

church with another, they thought, there were no glasses on their list of items to be sent overseas.

     But sitting quietly in the back, with tears streaming down his face, an ordinary carpenter realized the

Master Carpenter had used him in an extraordinary way.

1. Which of the following is NOT true about Grandpa Nybakken according to the passage?

A. He was an outgoing man and held an active attitude towards life.

B. He had a large family to support.

C. He was a carpenter working in the church.

D. He was a loyal Christian.

2. The people in the church but Grandpa felt confused at what the director said because ________.

A. Grandpa didn't tell the director that he was the owner of the glasses

B. the director wanted to return the glasses even though he liked it

C. the director could not get such glasses in their own country

D. the glasses were not included in the donation list

3. Who does "the Master Carpenter" in the last paragraph probably refer to?

A. Grandpa's master.    

B. One of Grandpa's friends.  

C. God.          

D. Grandpa's co-worker.

4. Which can be the best title of the passage?

A. Grandfather's life                  

B. The Helpful Donation

C. The Perfect Mistake                

D. An Impressive Speech