问题 阅读理解

One day when the famous American scientist Edison was on his way home, a young man stopped him and required to have a word with him. Edison accepted his request.

The young man asked, “How can you invent so many things and achieve your fame?”

The scientist said, “It seems that you have been thinking of becoming famous every day.” The young man nodded, “Yes. I have been dreaming of being a person as notable(著名的) as you. Every minute I am thinking of how to become reputable. I don't know when I can achieve my fame (名声,名望).”

Edison told him, “Don’t worry, young man. If you want to be a famous man this way, you will have to wait until you die!”

“Why should I?” the young man was puzzled.

Edison said, “What you dream is actually a high building. You never think of how to build it with bricks(砖块). Thus the building will never come into reality(现实). However, your story can serve as a mirror. People will remember you because of your illness and laziness. They will often speak of your name while they give warnings to their children. Aren’t you a notorious(声名狼藉) person by then?”

小题1:What happened to Edison when he was on his way home?

A.A beggar stopped him

B.A robber stopped him

C.A man wanted to speak to him

D.A man wanted to have words with him小题2:The man asked Edison to tell him ________.

A.how to invent new things

B.how to become famous

C.how he became a nobleman

D.how to become a scientist小题3:After hearing his talk, the young man was puzzled because Edison told him ______.

A.he would die before he was famous

B.he would be famous before he died

C.he would die after he was famous

D.he would never be famous小题4:The man didn’t achieve his fame because _______.

A.his wish was too high

B.he was too stupid

C.he didn’t learn from others

D.he was short of hardworking spirit (精神)小题5:The story mainly tells us ________.

A.a person needs high spirit

B.one shouldn’t dream of becoming famous

C.only by hard work can one’s wish come into reality

D.one person shouldn’t be idle and lazy小题6:The man and Mr. Edison had a talk _______.

A.in the classroom

B.in the street

C.in the lab

D.at home

答案

小题1:C

小题2:B

小题3:A

小题4:D

小题5:C

小题6:B

题目分析:本文通过爱迪生对这个年轻人的一番话告诉我们做任何事情都要脚踏实地,只有那样才会成功。

小题1:C 细节题。根据第一段第一句One day when the famous American scientist Edison was on his way home, a young man stopped him and required to have a word with him.说明C正确。

小题2:B 细节题。根据文章第三行The young man asked, “How can you invent so many things and achieve your fame?”说明这个年轻人想的如何成名。故B正确。

小题3:A 细节题。根据Edison told him, “Don’t worry, young man. If you want to be a famous man this way, you will have to wait until you die!” “Why should I?” the young man was puzzled.说明他对爱迪生的说法很困惑,故A正确。

小题4:D 推理题。根据文章倒数4,5行“What you dream is actually a high building. You never think of how to build it with bricks(砖块). Thus the building will never come into reality(现实).说明他缺少的是努力工作,缺少的脚踏实地的精神,故D项正确。

小题5:C 主旨大意题。本文通过爱迪生对这个年轻人的一番话告诉我们做任何事情都要脚踏实地,只有那样才会成功。故C项正确。

小题6:B 推理题。根据文章第一段One day when the famous American scientist Edison was on his way home, a young man stopped him and required to have a word with him. Edison accepted his request.说明这两个人的对话是发生在爱迪生回家的路上,故是在大街上的。故B正确。

点评:本文告诉我们要想成功,就一定要努力,要脚踏实地。考查细节题较多,细节题可以在文章中直接找到与答案有关的信息或是其变体。搜查信息在阅读中非常重要它包括理解作者在叙述某事时使用的具体事实、数据、图表等细节信息。在一篇短文里大部分篇幅都属于这类围绕主体展开的细节。做这类题一般采用寻读法即先读题然后带着问题快速阅读短文找出与问题有关的词语或句子再对相关部分进行分析对比找出答案。

单项选择题

甲股份有限公司(以下简称甲公司)2009年度财务报告经董事会批准对外报出日为2010年3月31日,2009年度所得税汇算清缴于2010年3月18日完成。甲公司适用的所得税税率为25%,所得税采用资产负债表债务法核算。假设甲公司2009年年初未分配利润为36.15万元;2009年度实现税前会计利润1850万元。按净利润的10%提取法定盈余公积。甲公司在2009年度财务报告批准报出日前发现如下会计事项:
(1)2010年1月10日发现甲公司于2009年12月10日与乙公司签订的供货合同很可能违约,预计将要发生的损失已满足预计负债的确认条件,但上年年末未作相应会计处理。该合同约定:2010年4月15日甲公司应以每件1800元的价格向乙公司销售A产品150件,如果甲公司不能按时交货,需要向乙公司支付总价款20%的违约金。2009年年末甲公司准备生产A产品时,生产材料价格大幅上涨,预计生产A产品的单位成本为2200元。按税法规定,该项损失实际发生时允许税前扣除。
(2)2010年1月20日发现甲公司2009年将行政管理部门使用的一项固定资产的折旧费用50万元误记为5万元。
(3)甲公司与丙公司签订一项供销合同,合同约定甲公司于2009年11月份销售给丙公司一批物资。由于甲公司未能按照合同发货,致使丙公司发生重大损失,丙公司通过法律程序要求甲公司赔偿经济损失550万元。该诉讼案件于12月31日尚未判决,甲公司为此确认400万元的预计负债(按税法规定该项损失实际发生时允许税前扣除)。2010年2月9日,经法院一审判决,甲公司需要赔偿丙公司经济损失500万元,甲公司不再上诉,并于2010年2月15日以银行存款支付了赔偿款。
(4)2009年12月31日,甲公司应收丁公司账款余额为1500万元,未计提坏账准备。2010年4月2日,丁公司发生火灾造成严重损失,甲公司预计该应收账款的80%将无法收回。
甲公司除上述事项外无其他纳税调整事项,不考虑所得税以外的其他相关税费。
要求:根据上述资料,不考虑其他因素,回答下列各小题。

甲公司2009年度调整后的所得税费用为( )。

A.462.50万元
B.426.25万元
C.424.90万元
D.451.00万元

问答题 简答题