问题 阅读理解

B.

Love is a two - way street

A father sat at his desk and looked at his bills when his young son rushed in and announced: "Dad, because today is your birthday and you're 40 years old, I'm going to give you 40 kisses, one for each year!" When the boy started making good on his word (履行诺言 ) , the father shouted:  "Andrew, don’t do it now. I'm too busy! "

The boy soon fell silent as tears fell from his big blue eyes. Feeling sorry, the father said: "You can finish later.  The boy said nothing but quietly walked away." That evening the father said:  "Come and finish the kisses now,  Andrew!" But the boy didn’t.

Unfortunately, a few days later after the father's birthday, the boy had an accident and died.  His sad father wrote: "If only(要是...,该多好)i could tell him how sorry I am for my thoughtless words,  and how much my heart is hurting."

Love is a two-way street.  We must warmly accept any loving act,  or others will take it as a "NO" and it can leave a scar(伤痕). If we don't receive love, our life will lose its true meaning.  Nothing is more important than accepting love from those who are near and dear to us .

小题1:On his father's birthday, the boy wanted to

A.help pay the bills

B.have a talk with his father

C.buy his father a gift

D.give his father kisses小题2: The boy felt _         when his father refused him.

A.sorry

B.surprised

C.sad

D.excited小题3:A few days after the fathers birthday, the boy      _

A.was badly hurt in an accident

B.was killed in an accident

C.had to go back to school

D.became unhappy with his father小题4: The headline "Love is a two-way street" means

A.love keeps one busy all the time

B.love can make people happy and unhappy

C.we should learn to give and receive love

D.it's important to love people around us小题5: We can know from the story that

A.the father is busy with his work

B.the boy is hard -working

C.the father doesn’t like the boy

D.the boy is too careless

答案

小题1:D

小题2:C

小题3:B

小题4:C

小题5:A

题目分析:这篇短文给我们讲述的是一个故事,故事中的男孩想送给他的爸爸40个吻作为生日礼物,但是他的爸爸工作很忙拒绝了。没想到这之后男孩就在一次事故中死去了,父亲非常的后悔。从这个故事作者想要告诉我们,爱是双行道,我们不只要学会给予爱,也要学会接受爱。

小题1:细节理解题。根据短文第一段中男孩说的话"Dad, because today is your birthday and you're 40 years old, I'm going to give you 40 kisses, one for each year!"可知,那天是他爸爸40岁的生日,他想送给他的爸爸40个吻。故选D。

小题2:细节理解题。根据短文第二段中The boy soon fell silent as tears fell from his big blue eyes.可知,当父亲拒绝他后,他一下子沉默了,眼泪从他的眼睛里留下来。由此我们可知这个孩子很伤心。故选C。

小题3:细节理解题。根据短文第三段中Unfortunately, a few days later after the father's birthday, the boy had an accident and died.可知,在父亲生日的几天之后,不幸的是,男孩遭遇了车祸死了。故选B。

小题4:推理判断题。根据短文最后一段的意思可知,爱是双行道,我们必须学会给予爱,也要学会接受爱。如果我们不会接受爱,我们的生活就失去了它真实的意义。由此可知选C。

小题5:推理判断题。根据短文第一段中the father shouted:  "Andrew, don’t do it now. I'm too busy! "可知,当孩子要给他的爸爸40个吻作为生日礼物时,他的爸爸说他很忙,而拒绝了他。由此我们可以推断出,文章中的爸爸工作很忙。故选A。

单项选择题
问答题

编制会计凭证(存货的成本采用先进先出法进行核算)。
①2日,企业职工李敏预支差旅费2000元,支付现金。
借:其他应收款——李敏 2000
贷:库存现金 2000
②3日,企业员工报销办公用品费用250元,以现金支付。
借:管理费刚——办公费 250
贷:库存现金 250
③5日,企业购入需要安装的机床一台,以银行存款支付机床600000元。
借:固定资产 600000
贷:银行存款 600000
④5日,用现金支付零星办公用品费300元。
借:管理费用 300
贷:库存现金 300
⑤6日,以银行存款支付银行承兑手续费351元。
借:财务费用 351
贷:银行存款 351
⑥7日,购入原材料100吨,单价2000元,共计200000元,增值税款为34000元,款项尚未支付。
借:材料采购 200000
应交税费——应交增值税(进项税额) 34000
贷:应付账款 234000
⑦购入材料的运费300元,已付讫。
借:材料采购 300
贷:库存现金 300
⑧前购材料,按其实际成本入库。
借:原材料 200300
贷:材料采购 200300
⑨7日,收到客户欠款26800元。
借:银行存款 26800
贷:应收账款 26800
⑩8日,从银行提取现金100000元,以备发工资之用。
借:库存现金 100000
贷:银行存款 100000
(11)9日,领取原材料150吨,其中,生产产品耗费134吨,生产车问耗费10吨,管理部门耗费6吨。
借:生产成本 45318.8
制造费用 3382
管理费用 2029.2
贷:原材料 50730
(12)10日,出租给D公司包装物一批,协议规定明年5月份收取半年租金56724元,对本月应确认的收入作出会计处理。
借:其他应收款 9454
贷:其他业务收入 9454
(13)12日,职工李红预借差旅费2000元,付现金。
借:其他应收款 2000
贷:库存现金 2000
(14)13日,分配结转本月职工工资140000元,其中生产A产品工人工资100000元,车间管理人员工资23500元,行政管理部门人员工资16500元。
借:生产成本 100000
制造费用 23500
管理费用 16500
贷:应付职工薪酬 140000
(15)15日,销售产品100件,单价2800元,共计280000元,销项税额47600元,款项尚未收取。(假设期初产品余额没一次性入库且公司规定按先进先出法结转成本)
借:应收账款 327600
贷:主营业务收入 280000
应交税费——应交增值税(销项税额) 47600
(16)结转销售成本。
借:主营业务成本 233120
贷:库存商品 233120
(17)20日,以银行存款支付广告费1000元。
借:销售费用 1000
贷:银行存款 1000
(18)支付银行本月利息6500元。
借:财务费用 6500
贷:银行存款 6500
(19)31日,将收入类转入“本年利润”账户。
借:主营业务收入 280000
其他业务收入 9454
贷:本年利润 289454
(20)将费用类转入“本年利润”账户。
借:本年利润 260050.2
贷:主营业务成本 233120
管理费用 19079.2
销售费用 1000
财务费用 6851
(21)计提应交所得税。
借:所得税费用 7350.95
贷:应交税费——应交所得税 7350.95
(22)将所得税费用转入“本年利润”账户。
借:本年利润 7350.95
贷:所得税费用 7350.95
(23)按税收利润10%提取法定盈余公积金。
借:利润分配——提取法定盈余公积金 2205.29
贷:盈余公积——法定盈余公积金 2205.29