问题 阅读理解

EI've been writing for most of my life. The book Writing Without Teachers introduced me to one difference and one practice that have greatly helped my writing processes. The difference is between the creative mind and the critical mind. While you need to use both of the creative mind and the critical (批判) mind to reach a finished result,they cannot work in parallel (平行,并行) no matter how much we might like to think so.

 Trying to criticize writing on the fly is possibly the single greatest trouble with writing that most of us meet. If you are listening to a 5th grade English teacher correcting your grammar while you are trying to capture a fleeting(稍纵即逝的)thought, the thought will die. If you catch the fleeting thought and simply share it with the world in raw form, no one is likely to understand. You must learn to create first and then criticize if you want to make writing the tool for thinking as it is.

 The practice that can help you overcome your learned bad habits of trying to edit as you write is what Elbow calls“free writing”. In free writing, the goal is to get words down on paper non-stop,usually for 15-20 minutes. No stopping, no going back, no criticizing. The aim is to get the words flowing. As the words begin to flow,the ideas will come from the shadows and let themselves be captured on your notepad or your screen.

 Now you have raw materials that you can begin to work with using the critical mind that you’ve persuaded to sit on the side and watch quietly. Most likely,you will believe that this will take more time than you actually have and you will end up staring blankly at the pages as the deadline draws near.

 Instead of staring at a blank start and filling it with words no matter how bad they could be,stop halfway through your available time and rework your raw writing into something closer to the finished product. Move back and forth until you run out of time and the final result will most likely be far better than your current practices.

1. When the author says the creative mind and the critical mind“cannot work in parallel”in the writing process,he means _______.

A. no one can be both creative and critical              

B. they can’t be regarded as equally important

C. they are in constant conflict with each other 

D. one cannot use them at the same time

2. What usually prevents people from writing on is _______.

A. putting their ideas in raw form            B. attempting to edit as they’re writing

C. ignoring grammatical problems           D. trying to capture their fleeting thoughts

3. What is the chief purpose of the first stage of writing?

A. To organize one’s thoughts logically.    B. To choose an appropriate topic.

C. To get one’s ideas down quickly.          D. To collect many more raw materials.

4. In what way does the critical mind help the writer in the writing process?

A. It refines(improves) his writing into a better shape. 

B. It helps him to come up with new ideas.

C. It saves the writing time available to him.

D. It allows him to sit on the side and observe.

答案

小题1:D

小题2:B

小题3:C

小题4:A

单项选择题
问答题

丙股份有限公司(以下简称丙公司)为一家制造业上市公司。该公司在2002年12月 31日的资产总额为100 000万元,负债总额为80 000万元,资产负债率为80%。其中欠T公司购货款8 000万元,欠M公司购货款2000万元。该公司在2001、2002年连续两年发生亏损,累计亏损额为2000万元。 甲股份有限公司(以下简称甲公司)为一家从事商贸行业的控股公司。S公司、T公司和M公司均为ABC公司的全资子公司。 2003年,丙公司为了扭转亏损局面,进行了以下交易: (1)1月1日,与甲公司达成协议,以市区200亩土地的土地使用权和两栋办公楼换入甲公司拥有的S公司30%的股权和T公司40%的股权。 丙公司200亩土地使用权的账面价值为4000万元,公允价值为8 000万元,未曾计提减值准备。两栋办公楼的原价为10000万元,累计折旧为8000万元,公允价值为2 000万元,未曾计提减值准备。 甲公司拥有S公司30%的股权的账面价值及其公允价值均为6 000万元;拥有T公司 40%的股权的账面价值及其公允价值均为4000万元。假定整个交换交易具有商业实质。 (2)3月1日,丙公司就其欠T公司的8 000万元债务,与T公司达成债务重组协议。协议规定:T公司首先豁免丙公司债务2 000万元,然后丙公司以市区另外一块100亩土地使用权偿还剩余债务6 000万元。丙公司该土地使用权的账面价值为3 000万元,公允价值为6000万元,未曾计提减值准备。 (3)3月15日,丙公司就其欠M公司的2 000万元债务,与M公司达成债务重组协议。协议规定:丙公司以其某项固定资产偿还该项债务。丙公司用于偿还债务的固定资产账面原价为6000万元,累计折旧3 000万元,已计提减值准备1 000万元,公允价值为2000万元。 (4)4月1日,丙公司与M公司达成一项资产置换协议。丙公司为M公司建立一个大型物流仓储中心,以其产成品与M公司在郊区的一块100亩土地的土地使用权进行置换,同时,M公司用银行存款支付给丙公司补价800万元。 丙公司用于置换的产成品的账面余额为4 500万元,已经计提600万元跌价准备,其公允价值为4030万元。 M公司用于置换的100亩土地的土地使用权的账面价值为1 000万元,未曾计提减值准备,公允价值为3 200万元。 假定上述与资产转移、股权转让、债务重组等所有相关的法律手续均在2003年4月底前完成。丙公司取得S公司和T公司的股权后,按照S公司和T公司的章程规定,于5月1日向S公司和T公司董事会派出董事,参与S公司和T公司财务和经营政策的制定。至2003年底,丙公司未发生与对外投资和股权变动有关的其他交易或事项。不考虑交易过程中的增值税等相关税费。 要求: (1)根据上述资料,指出在2003年12月31日与丙公司存在关联方关系的公司。 (2)计算确定丙公司自甲公司换入的S公司30%的股权和T公司40%的股权的入账价值。 (3)编制丙公司以土地使用权和办公楼自甲公司换入S公司和T公司股权的相关会计分录。 (4)对丙公司与T公司的债务重组,编制丙公司的会计分录。 (5)对丙公司与M公司的债务重组,编制丙公司的会计分录。 (6)计算确定丙公司从M公司换入的土地使用权的入账价值。 (7)编制丙公司以产成品换入M公司土地使用权的相关会计分录。