问题 阅读理解

  There are two basic ways to see growth: one as a product, the other as a process. People have generally viewed personal growth as an external (外在的) result or a product that can easily be identified and measured. The worker who gets a rise, the student whose grades improve, and the foreigner who learns a new language—all these examples of people who have measurable results to show for their efforts.

By contrast (对照), the process of personal growth is much more difficult to determine, since it is a journey and not the specific signposts or landmarks along the way. The process is not the road itself, but rather the attitudes and feelings people have, their caution or courage, as they meet with new experiences and unexpected difficulties. In this process, the journey never really ends; there are always new ways to experience the world, new ideas to try, new challenges to accept.

In order to grow, to travel new roads, people need to have a willingness to take risks, to face the unknown, and to accept the possibility that they may “fail” at first. How we see ourselves as we try a new way of being is essential to our ability to grow. Do we see ourselves as quick and curious? If so, then we tend to take more changes and to be more open to unfamiliar experiences. Do we think we’re shy and indecisive? Then our sense of fear can cause us to hesitate, to move slowly, and not to take a step until we know the ground is safe. Do we think we’re slow to adapt to change or that we’re not smart enough to deal with a new challenge? Then we are likely to take a more passive role or not try at all.

These feelings of insecurity and self-doubt are both unavoidable and necessary if we are to change and grow. If we do not face and overcome these internal fears and doubts, if we protect ourselves too much, then we stop growing. We become trapped inside a shell of our own making.

小题1:In the author’s eyes, one who views personal growth as a process would __________.

A.succeed in climbing up the social ladder

B.judge his ability to grow from his own achievements

C.face difficulties and take up challenges

D.aim high and reach his goal each time小题2:Which of the following can be viewed as the process of personal growth?

A.Our manager was always willing to accept new challenges.

B.Little Tom won the first prize in the Speech Contest.

C.Max picked up French while he was in Paris.

D.Daddy’s salary rose from $3,000 to $3,800.小题3:The best title for this passage should be _________.

A.Facing new challenges

B.Growth ―product or process

C.Unavoidable feeling of self-doubt

D.Overcoming internal fears

答案

小题1:C

小题2:A

小题3:B

小题1:第二段集中阐述把个人成长视为过程的人的观点。从最后一句“this process, the journey never really ends; there are always new ways to experience the world, new ideas to try, new challenges to accept.”暗示C为正确答案。

小题2:见上题解析。

小题3:考查主旨大意。文章一开始就提出了全文的关键句“There are two basic ways to see growth: one as a product, the other as a process”。全文都是围绕这—命题展开讨论的,所以B项作为本文的标题最合适。

单项选择题
单项选择题

新鑫公司是一家上市公司,盈余公积计提比例为10%,与投资有关的业务资料如下:
(1)20×8年7月1日,新鑫公司与A公司达成资产置换协议。
新鑫公司以投资性房地产和无形资产换人A公司对乙公司的投资,该资产交换协议具有商业实质且换入和换出资产的公允价值能够可靠计量,新鑫公司占乙公司注册资本的20%。新鑫公司换出投资性房地产的账面价值为1800万元(其中成本为1600万元,公允价值变动为200万元),公允价值为。1000万元,营业税率为5%;换出无形资产的账面原价为5220万元,已累计摊销,500万元,未计提减值准备,公允价值等于计税价格为4600万元,营业税税率为5%。
乙公司的其他股份分别由B、C、D、E企业平均持有。20×8年7月1日乙公司可辨认净资产公允价值为30000万元。
取得投资日,除下列项目外,其账面其他资产、负债的公允价值与账面价值相同(单位:万元)。

项目 账面原价 已提折旧
或摊销
公允价值 乙公司预计
使用年限
新鑫公司取得投资后
剩余使用年限
库存商品 600 800
固定资产 800 50
900 10 5
无形资产 1000 70
1200 5
3
双方采用的会计政策、会计期间相同。新鑫公司按权益法核算对乙公司的投资。
(2)20×8年乙公司库存商品对外出售40%,剩余部分于20×9年售出。
乙公司本年实现净利润7200万元(各月均衡)。
(3)乙公司20×8年分配现金股利300万元;
(4)20×9年12月,乙公司将其一自用建筑物转为投资性房地产,并采用公允价值计量模式。该建筑物的原值为3940万元,累计计提折旧的金额为1200万元,已经计提减值准备的金额为.660万元,在转换日的公允价值为2340万元。B公司当日已经完成转换。不考虑所得税因素的影响。
20×9年3月5日,乙公司为奖励本公司职工按市价回购本公司发行在外普通股100万股,实际支付价款800万元(含交易费用);3月20日将回购的100万股普通股奖励给职工,奖励时按每股6元确定奖励股份的实际金额,同时向职工收取每股1元的现金。
(5)20×9年乙公司发生净亏损100万元。
(6)2010年1月2日,新鑫公司收购了乙公司的股东B企业、C企业、E企业对乙公司的股份,支付价款为9700万元,自此新鑫公司占乙公司表决权资本比例的80%,并控制了乙公司。为此,新鑫公司改按成本法核算。
(7)2010年,乙公司未分配现金股利。2010年末,乙公司产品过时,销路锐减,也无力研发出性能超越市场上替代产品的新产品,经营出现困难,股票市价已经大幅度下跌,本年度亏损2000万元。新鑫公司对其持有的乙公司股权进行减值测试,预计对乙公司投资的可收回金额仅为5000万元。
根据上述资料,回答下列问题:

2010年1月2日增资后,长期股权投资的初始投资成本为( )。

A.16122万元

B.9700万元

C.6422万元

D.15300万元