问题 单项选择题

下述各项资产中,属于其他资产的是()。

A.土地使用权

B.债券投资

C.临时设施

D.待摊费用

答案

参考答案:C

解析:其他资产是指除流动资产、长期投资、固定资产、无形资产以外的其他资产,包括临时设施和长期待摊费用(分摊期限>1年)。“待摊费用”属于流动资产;“土地使用权”属于无形资产;“债券投资”属于长期投资。

阅读理解

Little Tommy was doing very badly in math. His parents had tried everything—tutors (家庭教师), cards, special learning centers—in short, everything they could think of. Finally they took Tommy to a catholic (天主教的) school.

After the first day,little Tommy came home with a very serious look on his face. He didn’t kiss his mother hello. Instead,he went straight to his room and started studying. Books and papers were spread(铺开)out all over the room and little Tommy was hard at work. His mother was surprised. She called him down to dinner and as soon as he finished eating, he went back to his room, without a word. In no time he was back hitting the books as hard as before. This went on for some time,day after day while the mother tried to understand what was happening.

Finally,little Tommy brought home his report card. He quietly put it on the table and went up to his room and hit the books. His mom looked at it and to her surprise, little Tommy got an A in math. She could no longer hold her curiosity(好奇心). She went to his room and asked,“Son, what was it? Was it the nuns(修女)?”

Little Tommy looked at her and shook his head,“No.”

“Well then,”she asked again,“WHAT was it?”

Little Tommy looked at her and said,“Well, on the first day of school,when I saw that man nailed(钉)to the plus sign(加号),I knew they weren't joking.”

小题1:Why did Tommy’s parents send him to a catholic school?

A.Because he could eat well there.

B.Because he could earn more about nuns.

C.Because his parents wanted him to do better in his math.

D.Because his parents didn’t want him to learn math any more.小题2:Tommy‘s mother felt surprised that his son _______.

A.was still the same as usual

B.ate so much at dinner

C.kissed her hello after school

D.worked hard but said little小题3:“Hitting the books” means “_______” in Chinese.

A.用功

B.捶书

C.发泄

D.振作小题4:The last sentence in the passage shows that _______.

A.Tommy felt sorry for the mail

B.Tommy was afraid of being nailed

C.Tommy didn’t like the plus sign

D.Tommy liked playing jokes on others小题5: From the passage, we can infer(推断)that _______.

A.teachers should be strict with their students

B.mistaking(误解)might do good sometimes

C.a catholic school is much better than other ones

D.nuns are good at helping children with their math

单项选择题