问题 单项选择题

下列有关表述中,正确的是( )。

A.企业实现的利得应计入递延收益
B.利得不应包括在企业的净利润中
C.有些利得按照具体准则规定直接计入权益
D.利得是企业日常活动所形成的经济利益总流入

答案

参考答案:C

解析: 按照《企业会计准则——基本准则》的规定,某些利得或损失可以直接计入损益或直接计入权益。利得或损失无论是计入当期损益,还是直接计入权益,均会导致所有者权益发生增减变动、与所有者投入资本或者向所有者分配利润无关。

阅读理解

Herta Müller, the Romanian-born German writer, has won the 2009 Nobel Prize for Literature. Ms. Müller, 56, immigrated to Germany from Romania in 1987. She is the first German writer to win the Nobel in literature since Günter Grass in 1999 and the 13th winner writing in German since the prize was first given in 1901. She is the 12th woman to gain the literature prize. But unlike previous winners like Doris Lessing and V. S. Naipaul, Ms. Müller is unknown inside of literary circles in Germany.

“I am very surprised and still cannot believe it,” Ms. Muller said in a statement released by her publisher in Germany. “I can’t say anything more at the moment.”

She has written some 20 books, but just 5 have been translated into English, including the novels “The Land of Green Plums” and “The Appointment.”

At a news conference on Thursday at the German Publishers & Booksellers Association in Berlin, where she lives, Ms. Müller, wearing all black, appeared overwhelmed(不知所措) by all the cameras in her face.

When asked what it meant that her name would now be mentioned in the same breath as German greats like Thomas Mann and Heinrich Böll, Ms. Müller remained philosophical(达观的). “I am now nothing better and I’m nothing worse,” she said, adding: “My inner thing is writing. That’s what I can hold on to.”

Earlier in the day, at a news conference in Stockholm, Peter Englund, secretary of the Swedish Academy, said Ms. Müller was honored for her “very, very distinct special language” and because “she has really a story to tell about…and growing up as a stranger in your own family.

小题1:.we can learn from the passage that Ms. Muller is_______.

A.the 1st writer to win the Nobel Prize for Literature since 1999

B.the 12th winner for the Nobel Prize in Literature since 1901

C.the 13th woman writer to win the Nobel Prize for Literature

D.a German citizen since she moved to German in 1987小题2: Ms. Müller was surprised at the news about her winning the award because ____.

A.she was born a Romanian person

B.she had failed many times in winning it

C.she had never wanted to win the prize

D.she was only an unknown writer小题3: The underlined expression “in the same breath” is the nearest in meaning to ____.

A.instead of

B.at the same moment

C.in a breath

D.under the same roof小题4: We can infer according to the passage that ____.

A.her honored works are based on her own experience

B.most of Ms. Müller’s novels are unsuccessful works

C.Ms. Müller is feeling much better after she becomes the award winner

D.Ms. Müller was honored because she’s described the Germans’ life vividly

单项选择题