问题 阅读理解

My son and a bunch of his 13-year-old friends piled into the back seat of my car, ready for the last-day-of-school party at McDonald’s on report card day last year. “Jack got a laptop for getting straight A’s, and Laurie got a cell phone,” one boy said. “Oh, yeah, and Sarah got an iPod Nano, and she’s only in third grade,” said another. “And how about Brian? He got $ 10 for each A.”

I suddenly became concerned. These payoffs might get parents through grammar school, but what about high school and beyond? What would be left after the electric guitar, the cell phone, and the portable DVD player?

I saw the road ahead: As the homework load increased, my income would decrease. I saw my comfortable lifestyle disappear before my eyes — no more of those $5 bags of already-peeled organic carrots. No more organic anything!

I started to feel surprised and nervous. Would every goal attained by my two children fetch a reward? A high grade point average? A good class ranking? Would sports achievements be included in this reward system: soccer goals, touchdowns, runs-batted-in? What about orchestra? Would first chair pay more than second? I’d be penniless by eighth-grade graduation.

“We never paid anything for good grades,” said my neighbor across the street, whose son was recently accepted at MIT. “He just did it on his own. Maybe once in a while we went out for pizza, but that’s about it.”

Don’t you just hate that? We’re all running around looking for the MP3 player with the most updates, and she’s spending a few dollars on pizza. She gets motivation; we get negotiation.

46.Why did the writer suddenly become concerned?

A.Because many kids were getting very good grade at school.

B.Because he was worried about the current reword system.

C.Because he wasn’t making enough money to buy things for his kids’ good grades.            D.Because kids were having too many parties after school.

47.The underlined sentence “As the homework load increased, my income would decrease.” (in

Paragraph 3) probably means that _________.

A.taking care of the children would influence my work

B.I would spend more money on my children’s homework

C.reducing children’s homework load would cost me a lot

D.more rewards would be needed as the children grew up

48.The example of the author’s neighbor shows that _________.

A.pizza is the best way to encourage children

B.the author’s neighbor was very poor

C.reward is not the only way to encourage children

D.the son of the author’s neighbor’s didn’t like reward

49.It can be inferred from the passage that _________.

A.children would think that you should if you pay them for good grades

B.children would work harder if you buy them pizza for good grades

C.children would not ask for rewards when they enter high school

D.children would not ask for rewards when they enter university

50.What is the author’s attitude toward paying children reward for good grades?

A.Helpful.            B.Uncertain.                C.Unpleasant.        D.Unknowable.                                    

答案

小题1:B

小题2:D

小题3:C

小题4:A

小题5:C

         

不定项选择

甲公司是增值税一般纳税人,2014年发生的与固定资产和投资性房地产相关的业务如下:

(1)2014年1月1日,购入建造厂房的专用物资100万元,增值税税额为17万元,专用物资已验收入库,款项已付。

(2)2014年2月1日,开始建造厂房,领用上述全部的专用物资。

(3)领用本单位自产产品一批,该产品的实际成本为50万元,税务机关核定的计税价格为60万元。

(4)领用本单位外购原材料一批,该批原材料的购入价格为60万元(不含增值税)。

(5)为建造该厂房发生在建工程人员的工资50万元,用银行存款支付其他费用10万元。

(6)2013年6月30日,该厂房达到预定可使用状态,该厂房的预计使用年限为10年,甲公司从2013年7月1日起,将其出租,租赁期为1年,租金为100万元,半年支付一次。

(7)甲公司对该投资性房地产采用公允价值模式进行后续计量,2013年12月31日,公允价值为350万元。

(8)2014年6月30日,将其出售,处置价款为400万元,缴纳营业税20万元。

要求:

根据上述资料,不考虑其他条件,回答下列第(1)-(5)题。

针对2014年的会计处理,下列说法正确的是()。

A.处置投资性房地产应交的营业税计入营业外收支

B.2014年应确认的租金收入为50万元

C.处置该项投资性房地产应该计入其他业务成本的金额为350万元

D.处置该项投资性房地产应该计入其他业务收入的金额为400万元

问答题