问题 阅读理解

As a foreigner , I often hear the Chinese calling me laowai ” . If I could not speak Chinese or if I had no understanding of Asian customs , I might be angry when I am called a “ laowai ” . But having lived in the Philippines and China’s Taiwan Province teaching English for several years , I have come to China with a different view from most other foreign teachers here . In such situations , I just answer back in standard Chinese : “ Ni zenmo zhidao wo shi waiguoren ?( How do you know I’m a foreigner ? )” When I hear people shout out “ hello ” in a more impolite way and then laugh , I reply in Chinese with “ Ni de yingyu bi wo de hao .(Your English is better than mine .)”

Speaking Chinese is a way of living an easier life in China . As an English teacher at Hubei University in Wuhan , I was once invited by a student to spend the weekend with his family . Because I can speak Chinese quite freely , I was able to talk with my student’s entire family . From my personal experience , I knew that the Chinese have a “ gift ”for making foreigners in China feel right at home . That fun-filled weekend I spent with my student’s family in Caidian , a small suburb of Wuhan , just showed that my idea was right .

It was an experience I will never forget .

Americans have a saying : If you can’t beat them , then join them .The secret to feeling at home with the Chinese people isn’t to try to make them change over to Western ways . The secret is to become one of them . Just go with the flow , or don’t take things too seriously . In this way you will surely feel at home in China .

If you no longer emphasize (强调) our differences from the Chinese , you will be more willing to concentrate on what “ big noses ” and “ small noses ” have in common .

68. The reply “Ni de yingyu bi wo de hao ” shows _______ .

A. the author likes to talk with the Chinese    

B. the author isn’t angry

C. the author really think so        

D. the author likes to speak Chinese

69. Which of the following is NOT true ?

A. The author has known Chinese customs fairly well .

B. The author can speak Chinese very well .

C. The author doesn’t mind being called a “ laowai ” .

D. The author is difficult to get along with .

70. Shouting out “ hello ” to a strange foreigner is usually considered ______ by foreigners .

A. friendly                      B. curious       

C. rude                         D. brave

71. The phrase “ go with the flow ” here means _______ .

A. feel at home                     

B. when in Rome , do as the Romans do

C. flow with the river                

D. take things easy

答案

小题1:C

小题2:D

小题3:A

小题4:B

单项选择题
单项选择题

甲股份有限公司(以下简称甲公司)为一家上市公司,适用的增值税税率为17%,其2010年至2014年与固定资产有关的业务资料如下:
(1)2010年9月10日,甲公司购进一台需要安装的设备,取得的增值税专用发票上注明的设备价款为585万元,增值税为99.45万元,另发生运费2万元(允许按7%抵扣进项税额),款项以银行存款支付;没有发生其他相关税费。安装设备时,领用原材料一批,价值为11.84万元(不包含增值税);支付安装工人的工资为1.3万元。该设备于2010年10月10日达到预定可使用状态并投入行政管理部门使用,预计使用年限为10年,预计净残值为10万元,采用双倍余额递减法计提折旧。
(2)2011年12月31日,甲公司对该设备进行检查时发现其已经发生减值,预计可收回金额为400万元;计提减值准备后,该设备尚可使用年限5年,预计净残值、折旧方法保持不变。2012年9月30日,甲公司因生产经营方向调整,决定对该设备进行改良。该设备于当日停止使用,开始进行改良。2013年3月15日,改良工程完工并验收合格,甲公司以银行存款支付人工费及材料等总价款102.5万元(不含增值税),被替换的零部件账面价值12.5万元。当日,改良后的设备投入使用,预计尚可使用年限6年,采用年限平均法计提折旧,预计净残值为10万元。2013年12月31日,该设备未发生减值。
(3)2014年10月10日,该设备因不再适用企业管理需要,甲公司决定进行处置,取得含税收入351万元、发生清理费用5万元;款项均以银行存款收付,不考虑除增值税外的其他相关税费。(金额单位用万元表示)
根据上述资料,回答下列问题:

2014年10月10日出售该设备影响当期损益的金额为( )万元。

A.71

B.15

C.20

D.25