问题 阅读理解

Laura was married for 6 months. Her husband was using drugs. She didn’t want her son or her unborn baby to live that way, but she was afraid to ask her husband to leave. She left him a note instead. After reading the note, Laura’s husband waited for her to come home and then beat her and

her son.

He smashed(使……碎)dishes, pictures and toys and left the house in a terrible mess(混杂). He said it was all her fault. After Laura cleaned up the mess she went to the hospital. She was badly hurt all over her body, but the baby was fine.

Laura had little education and she never had a good paying job. She was ashamed to ask for help from the police, courts or women’s shelters. Laura wanted her marriage and family to work. Sometimes her husband was very nice to her. She decided to try harder se her children could have a home and a father. Laura joined a church and told a priest(牧师)about her problem.

But her husband kept using drugs and hurting the family. Finally, she told her husband she loved him, but they should live apart for a while. He beat her again. The priest had called and could tell Laura was in trouble. He came over to talk to her, He asked the husband to go out for a while. Laura packed up her kids and left. Her husband went to jail. Laura got a lot of help from groups that help women who have been beaten. Now she is in college, has her own apartment and works on special projects at a women’s shelter. “We got out , and it changed the life for me and my children. You can do it. You can break the cycle.” Laura said.

小题1: Laura’s husband treated her ________.

A.carefully

B.badly

C.coldly

D.carelessly小题2:. Why did Laura not leave her husband in the beginning?

A.Because she loved him very much.

B.Because he could make her live a rich life.

C.Because he was her son’s father.

D.Because she hoped to keep the family.小题3:. Which of the following is NOT true?

A. Now Laura works on a special project at a women’s shelter.

B. Laura had little education and she never had a good paying job.

C. After Laura cleaned up the mess, she went to the church.

D. Laura was ashamed to ask for help from organizations.

小题4:. Which do you think is this passage about?

A.Educational and social problems.

B.Working and housing.

C.Family violence(暴力).

D.Relationship between husband and wife.

答案

小题1:.B           

小题1:.D

小题1:.C

小题1:.C

单项选择题

甲公司系国有独资公司,经批准自2008年1月1日起执行《企业会计准则》。甲公司对所得税一直采用债务法核算,适用的所得税税率为25%。甲公司自设立以来,一直按净利润的10%计提法定盈余公积,不计提任意盈余公积。
(1)为执行《企业会计准则》,甲公司对2008年以前的会计资料进行复核,发现以下问题:
①甲公司自行建造的办公楼已于2007年6月30日达到预定可使用状态并投入使用。甲公司未按规定在6月30日办理竣工决算及结转固定资产手续。2007年6月30日,该“在建工程”科目的账面余额为2000万元。2007年12月31日该“在建工程”科目账面余额为2190万元,其中包括建造该办公楼相关的专门借款在2007年7月至12月期间发生的利息50万元,应计入管理费用的支出140万元。
该办公楼竣工决算的建造成本为2000万元。甲公司预计该办公楼使用年限为20年,预计净残值为零,采用年限平均法计提折旧。至2008年1月1日,甲公司尚未办理结转固定资产手续。
②以400万元的价格于2006年7月1日购入的一套计算机软件,在购入当日将其作为管理费用处理。按照甲公司的会计政策,该计算机软件应作为无形资产确认入账,预计使用年限为5年,采用直线法摊销。
③“预付账款”账户余额中的600万元未按期结转为费用,其中应确认为2007年销售费用的为400万元、应确认为2006年销售费用的为200万元。
④误将2006年12月发生的一笔销售原材料收入1000万元,记入2007年1月的其他业务收入;误将2007年12月发生的一笔销售原材料收入2000万元,记入2008年1月的其他业务收入。其他业务收入2006年的毛利率为20%,2007年的毛利率为25%。
假定上述事项涉及损益的事项均可调整应交所得税。
(2)2008年7月1日,鉴于更为先进的技术被采用,经董事会决议批准,决定将B设备的使用年限由10年缩短至6年,预计净残值为零,仍采用年限平均法计提折旧。B设备系 2006年12月购入,并于当月投入公司管理部门使用,入账价值为10500万元;购入当时预计使用年限为10年,预计净残值为500万元。假定:
(1)甲公司上述固定资产的折旧年限、预计净残值以及折旧方法均符合税法的规定。
(2)上述差错均具有重要性。

上述差错对盈余公积的影响数为( )万元。

A.4.5

B.6

C.-4.5

D.-6

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