问题 不定项选择 案例分析题

2014年度家公司发生如下交易或事项: (1)1月3日,甲公司出售某办公楼,实际收款款项1920万元存入银行。该办公楼原价为3000万元,采用年限平均法按20年计提折旧,预计净残值率为4%。出售时已计提折旧9年,未计提减值准备。 (2)6月1日,为了盘活企业的非流动资产,甲公司将长期闲置的某临街房屋对外经营出租,并转作投资性房地产(采用成本模式计量)。转换日,该房屋的原价为1500万元,已计提折旧为960万元。 (3)7月2日,对厂房进行更新改造,该厂房原值为5000万元,累计折旧为200万元。改造过程中发生可资本化的支出120万元。工程项目于10月20日完工,达到预定可使用状态。 (4)12月31日,经减值测试,应计提固定资产减值准备920万元。 要求: 根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位用元表示)

根据材料(1),下列各项中,甲公司出售该办公楼会计处理的是()。

A.A

B.B

C.C

D.D

答案

参考答案:A, B, D

阅读理解

第三部分阅读技能 (共三节,满分35分)

阅读理解(共12小题;每小题1.5分,满分18分)

阅读下列短文,从每题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

TEENAGERS lead an exciting life in high school, making friends and dreaming about the future. However, as all young people know, teenagers have plenty of worries too.

Do you know what British teenagers worry about most? A survey by the UK's Department of Health shows that the top worries are losing weight (减肥) and fitting in (适应). Over 100,000 teenagers took part in the research.

Losing weight is a big concern among teenagers. This may be an effect of famous people with perfect bodies around them.

Adolescence is a physically and emotionally difficult time. Teenagers want to feel good about their bodies.

It's also important for them to be accepted. Many teenagers were picked on (作弄) in high school. “Who should I eat lunch with?” “Who should I hang out with?” “Will I be accepted?” These questions are troubling many UK teenagers, according to the survey.

It's interesting to see that family background has an effect on teenagers' worries. Teenagers from low-income families worried more about losing weight and bullying (欺凌弱小). Teenagers from higher income families were more likely to worry about fitting in and peer pressure (同辈压力).

49  According to the survey, British teenagers are most worried about ______.

A. fitting in and making money                      B. finding jobs and making friends

C. losing weight and being accepted                   D. making money and losing weight.

50.   Many teenagers are concerned about losing weight because ______.

A. they see thin famous people                              B. they care a lot about health

C. they don't have much money                                       D. they face problems in life

51.   The word “adolescence” in the fourth paragraph means ______.

A.幼儿期                          B.青春期                           C.青年期             D.老年期

52.   Suppose Jack is from a poor family; what do you think he may worry more about?

A. fitting in and losing weight                                B. fitting in and peer pressure

C. losing weight and bullying                                  D. losing weight and peer pressure

判断题