问题 单项选择题

甲企业2010年12月向乙企业提供某专利的使用权。合同规定使用期10年,一次性收取使用费360000元,不提供后续服务,款项已经收到。则甲企业当年应确认的使用费收入为()元。

A.0

B.6000

C.72000

D.360000

答案

参考答案:D

解析:让渡资产使用权的使用费收入同时满足下列条件的,才能予以确认:(1)相关的经济利益很可能流入企业;(2)收入的金额能够可靠地计量。如果合同或协议约定一次性收取使用费,且不提供后续服务的,应当视同销售该资产一次性确认收入;提供后续服务的,应在合同或协议规定的有效期内分期确认收入。如果合同或协议规定分期收取使用费的,应按合同或协议规定的收款时间和金额或规定的收费方法计算确定的金额分期确认收入。因此,应确认的使用费收入为360000元。

完形填空

(1) So long as teachers fail to distinguish between teaching and learning, they will continue to undertake to do for children that which only children can do for themselves. Teaching children to read is not passing reading on to them. It is certainly not endless hours spent in activities about reading. Douglas insists that “reading cannot be taught directly and schools should stop trying to do the impossible”.

(2) Teaching and learning are two different processes. _________ in function and in kind. The function of teaching is to create the conditions and the climate that will make it possible for children to devise the most efficient system for teaching themselves to read. Teaching is also public activity. It can be seen and observed.

(3) Learning to read involves all that each individual does to make sense of the world of printed language. Almost all of it is private, for learning is an occupation of the mind, and that process is not open to public observation.

(4) If teacher and learner roles are not interchangeable, what then can be done through teaching that will aid the child in exploring knowledge? Smith has one principal rule for all teaching instructions. “Make learning to read easy, which means making reading a meaningful, enjoyable and frequent experience for children.”

(5) When the roles of teacher and learner are seen for what they are, and when both teacher and learner fulfill them appropriately, then much of the pressure and feeling of failure for both is eliminated. Learning to read is made easier when teachers create an environment where children are given the opportunity to solve the problem of learning to read by reading.

小题1:What is the main idea of the passage?  ( no more than 8 words)

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小题2:Fill in the blank in Paragraph 2 with proper words.  (no more than 3 words)

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小题3: What does the underlined word “them” in Paragraph 5 refers to?  (2 words)

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小题4:. How does the author develop Paragraph 4?  (no more than 4 words)

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小题5:What does it mean according to the author if teachers can enable students to develop their own way of reading? (no more than 8 words)

多项选择题