问题 阅读理解

Spain— what’s on
Joaquín Sorolla
First major exhibition devoted to the Spanish artist Joaquin Sorolla(1863-1923). The show brings together about 100 paintings by Sorolla, one of the key figures in the history of Spanish art. It offers a comprehensive survey based on examples of his finest works.
Time
24/05/2009-06/09/2009
Location
Madrid, Museum Nacional del Prado
Phone
34-91-3302800
Website
http://www.museodelprado.es
 
Kees van Dongen
First exhibition in Spain of the works of the Dutch painter Kees van Dongen(1877-1968), bringing together almost 100 of his works, and a number of works by Pablo Picasso, bearing witness to the friendship between the two artists.
Time
11/06/2009-10/09/2009
Location
Barcelona, Museum Picasso
Phone
34-93-2563000
Website
http://www.bcn.cat
 
Chopin Festival 2009
The annual festival dedicated(专注于)to the Polish composer Frederic Chopin(1810-1849). This year the festival is honoring five composers: Felix Mendelssohn Bartholdy(1809-1847), Jaume Mas Porcel (1909-1993), Franz Josef Haydn(1732-1809), Isaac Albniz(1860-1909)and Wanda Landowska(1877-1959). Works by these composers are performed together with works by Chopin.
Time
09/09/2009-30/09/2009
Location
Valdemossa, Monestry of Valdemossa/Chopin Museum
Phone
34-97-1612106
Website
http://www.festivalchopin.com
 
Antoni Solà
Exhibition of the works of the Spanish sculptor Antoni Solà(1780-1861). A resident of Rome from 1803, Solà made his name and fame there and became one of the only two foreigners to be appointed president of the Accademia di San Luca. He took part in Rome’s main cultural affairs and supported the imitation of ancient Greek art looking for idealized beauty.
Time
15/07/2009-17/09/2009
Location
Barcelona, Museum Frederic Marès
Phone
34-93-2563500
Website
http://www.museumares.bcn.cat
1. To find further information about Pablo Picasso’s works, you should dial_________
A. 34-91-3302800            B. 34-97-1612106
C. 34-93-2563500            D. 34-93-2563000
2. If you are a music lover, which website would you like to visit?
A. http://www.bcn.cat.                  B. http://www.museodelprado.es.
C. http://www.festivalchopin.com.         D. http://www.museumares.bcn.cat.
3. Who was involved in Rome’s main cultural affairs?
A. Antoni Solà.     B. Kees van Dongen.     C. Isaac Albniz     D. Frederic Chopin
4. The event that lasts more than three months is_______.
A. Antoni Solà.         B. Joaquín Sorolla
C. Kees van Dongen      D. Chopin Festival 2009
答案

小题1:D

小题2:C

小题3:A

小题4:B

不定项选择 共用题干题

甲有限责任公司(以下简称甲公司)为增值税一般纳税人,适用的增值税税率为17%,原材料等存货按实际成本进行日常核算。2013年1月1日有关账户余额如表所示:2013年甲公司发生的交易或事项如下:1.收到已作为坏账核销的应收乙公司账款50万元并存入银行。2.收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值840万元(不含允许抵扣的增值税进项税额142.8万元),丙公司已开具增值税专用发票。假设该批原材料合同约定的价值与公允价值相等,未发生资本溢价。3.行政管理部门领用低值易耗品一批,实际成本2万元,采用一次转销法进行摊销。4.因某公司破产,应收该公司账款80万元不能收回,经批准确认为坏账并予以核销。5.因管理不善毁损原材料一批,其实际成本100万元,应负担的增值税进项税额17万元。该毁损材料朱计提存货跌价准备,尚未经有关部门批准处理。6.甲公司采用权益法核算对丁公司的长期股权投资,其投资占丁公司有表决权股份的20%。丁公司宣告分派2012年度现金股利1000万元。7.收到丁公司发放的2012年度现金股利并存入银行。8.丁公司2013年度实现净利润1500万元,甲公司确认为实现的投资收益。9.将持有的面值为32万元的未到期、不带息银行承兑汇票背书转让,取得一批材料并验收入库,增值税专用发票上注明的价款为30万元,增值税进项税额为5.1万元。其余款项以银行存款支付。10.年末,甲公司经减值测试,确认对丁公司的长期股权投资可收回金额为560万元;存货的可变现净值为1800万元;决定按年末应收账款余额的10%计提坏账准备。11.期末作为可供出售金融资产的股权类投资公允价值严再下跌,公允价值为250万元,该项股权类投资期初成本明细科目为450万元,公允价值变动明细科目为(借方)50万元。要求:不考虑其他因素,根据上述资料回答下列第1-4题。

针对事项11.正确的会计处理是()。

A.借:资产减值损失200资本公积——其他资本公积50贷:可供出售金融资产——减值准备250

B.借:资产减值损失250贷:可供出售金融资产——减值准备250

C.借:资产减值损失200贷:可供出售金融资产——减值准备200

D.借:资产减值损失250贷:可供出售金融资产——减值准备200资本公积——其他资本公积50

单项选择题