问题 阅读理解

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Is there anything more important than health? I don’t think so. “Health is the greatest wealth(财富),” wise people say. You can’t be good at your studies or work well when you are ill.       

If you have a headache, toothache, backache, earache or bad pain in the stomach, if you complain of a bad cough, if you run a high temperature and have a bad cold, or if you suffer from high or low blood pressure, I think you should go to the doctor.  

The doctor will examine your throat, feel your pulse, test your blood pressure, take your temperature, sound your heart and lungs, test your eyes, check your teeth or have your chest X-rayed. After that he will advise some treatment, or some medicine. The only thing you have to do is to follow his advice.  

Speaking about doctor’s advice, I can’t help telling you a funny story.  

An old gentleman came to see the doctor. The man was very ill. He told the doctor about his weakness, memory loss and serious problems with his heart and lungs. The doctor examined him and said there was no medicine for his disease.    

He told his patient to go to a quiet place for a month and have a good rest. He also advised him to eat a lot of meat, drink two glasses of red wine every day and take long walks. In other words, the doctor advised him to follow the rule: “Eat at pleasure, drink with measure and enjoy life as it is.” The doctor also said that if the man wanted to be well again, he shouldn’t smoke more than one cigarette a day.  

A month later the gentleman came into the doctor’s office. He looked cheerful and happy. He thanked the doctor and said that he had never felt a healthier man.  

“But you know, doctor,” he said, “it’s not easy to begin smoking at my age.”

45. The writer thinks that_____________

health is more important than wealth    

B. work is as important as studies

C. medicine is more important than pleasure 

D. nothing is more important than money

46. The underlined part means “__________”.

he was feeling better than ever    B. he wasn’t a healthy man

C. he was feeling worse than before   D. he will be well again

47. From the last sentence of the passage, we learn the man__________before the doctor told him not to smoke more than one cigarette a day.

A. was a heavy smoker         B. didn’t smoke so much

C. didn’t smoke               D. began to learn to smoke

48. Which of the following is NOT true?

A. The doctor usually tests his/her blood pressure when a person is ill.

B. The man told the doctor he couldn’t remember things.

C. The man thanked the doctor.

D. The man didn’t follow the doctor’s advice.

答案

45---48   AACD  

填空题
问答题

甲股份有限公司(以下简称甲公司)为一家制造业上市公司。2007年,甲公司发生了如下交易:
(1)1月)日,与ABC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ABC公司拥有的S公司30%的股权和T公司40%的股权。甲公司200亩土地使用权的账面价值为4 000万元,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 10 000万元,累计折旧为8 000万元,公允价值为2 000万元,未曾计提减值准备。ABC公司拥有S公司30%的股权的账面价值及公允价值均为6 000万元;拥有T公司40%的股权的账面价值及公允价值均为4 000万元。假定该交易不具有商业实质。
(2)3月1日,甲公司就其欠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公司首先豁免甲公司债务2 000万元,然后甲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。甲公司该土地使用权的账面价值为3 000万元;公允价值为6 000万元,未曾计提减值准备。
(3)3月15日,甲公司就应付乙公司账款250万元与乙公司进行债务重组.乙公司同意将应收甲公司债务250万元免除50万元,并将剩余债务延期三年偿还,按年利率5%计息;同时约定,如果甲公司一年后有盈利,则按8%计息。假定甲公司的或有应付金额满足预计负债确认条件。
(4)4月1日,甲公司与M公司达成一项资产置换协议。甲公司为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亩土地的上地使用权进行置换,同时,M公司用银行存款支付给甲公司补价800万元。甲公司用于置换的产成品的账面余额为4 500万元,已经汁提600万元跌价准备,其公允价值为4 000万元。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.债务重组、股权转让相关的法律手续均在Z007年4月底前完成。不考虑交易过程中的增值税等相关税费。
(5)2007年末甲公司的一项债券投资即将到期。该债券是甲公司2005年1月1日购买的大海公司于当日发行的3年期债券,票面利率4%,债券面值1 000万元,甲公司支付价款1028.29万元;债券的实际利率为3%。该债券每年付息一次(1月1日),最后一年归还本金并付最后一次利息。假设甲公司按年计算利息。2007年来甲公司的一项债券投资即将到期。该债券是甲公司2005年1月1日购买的。
要求:
(1)汁算确定甲公司自ABC公司换人的S公司30%的股权和T公司40%的股权的人账价值。
(2)编制甲公司以上地使用权和办公楼自ABC公司换人S公司和T公司股权的相关会计分录。
(3)对甲公司与T公司的债务重组,编制甲公司的会汁分录。
(4)对甲公司与乙公司的债务重组,编制甲公司的会计分录。
(5)计算确定甲公司从M公司换人的土地使用权的人账价值。
(6)编制甲公司以产成品换入M公司土地使用权的相关会计分录。
(7)编制甲公司2005年和2006年与债券投资的相关分录。