问题 判断题

在植物种子、种苗入境后,货主或其代理人应持有关资料向出入境检验检疫机构报检。()

答案

参考答案:错

解析:在植物种子、种苗入境前,货主或其代理人应向出人境检验检疫机构报检并约定报检时间。经出入境检验检疫机构实施现场检疫或处理合格的,签发《人境货物通关单》。

阅读理解

It was early morning. Peter Corbett helped Mark Wellman out of his wheelchair and onto the ground. They stood before El Capitan, a huge mass of rock almost three-quarters of a mile high in California’s beautiful Yosemite Valley. It had been Mark’s dream to climb El Capitan for as long as he could remember. But how could a person without the use of his legs hope to try to climb it?

Mark knew he couldn’t finish the climb alone, but his friend Peter, an expert rock climber, would be there to lend a helping hand. He and Mark thought that it would take seven days to reach the top.

Peter climbed about 100 feet up and hammered a piton(岩钉) into the rock. Fastening one end of a 165-foot rope to the piton, he let one end of the rope fall down. Mark caught the rope and fastened it to his belt with a special instrument. This instrument would allow Mark to move upward, but would prevent him from falling even as much as a single inch. He next reached above his head and fastened a T-shaped bar to the rope, using the same kind of instrument.

Mark took a deep breath, pushed the T-bar up almost as far as his arms could reach, and began the first of the 7, 000 pull-ups needed to reach the top. High above, Peter let out a cheer. “You’re on your way.”

Seven years before, at the age of twenty-one, Mark had fallen while mountain climbing, injuring his backbone. The fall cost him the use of his legs, but he never lost his love of adventure or his joyful spirit.

For the first four days the two men progressed steadily upward without incident. But on the fifth day an unbearably hot wind began to blow, and as time went by, it became stronger and stronger, causing Mark to sway(摇摆) violently on his rope. But Mark kept on determinedly pushing up the T-bar and pulling himself up. In spite of that, he had to admit that he felt a lot better when the wind finally died down and his body touched solid rock again.

It took them one day more than they had expected, but on July 26 at 1:45 in the afternoon, the crowd of people waiting on the top went wild with joy as the two heads appeared. Mark Wellman had shown that if you set your heart and mind on a goal, no wall is too high, no dream impossible.

小题1:What had Mark Wellman long desired to do?

A.To finish one of the most difficult rock climbs in the world.

B.To be the first to climb El Capitan.

C.To climb the highest mountain in California.

D.To help his friend Peter climb El Capitan.小题2:How did Mark climb the mountain?

A.He fastened the rope to his wheelchair.

B.He hammered in pitons so that he had something to hold on to.

C.He held on to the T-bar and Peter pulled him up.

D.He pulled himself up using a T-bar and special equipment.小题3: How did Mark lose the use of his legs?

A.He lost his footing and fell from the side of a mountain.

B.He fell during his first attempt on El Capitan.

C.His legs were broken by falling rocks.

D.While working out in the gym, he injured his backbone.小题4:What was the worst problem Mark had during the climb?

A.He struck against the rock and hurt his arms.

B.A strong wind blew him away from the rock.

C.He kept falling several inches.

D.While swaying in space, he became terrified.小题5:How did Mark react to difficulties during the climb?

A.He admitted that he was frightened.

B.He often worried about his friend’s condition.

C.He was able to remain clam and determined.

D.He was joking to cheer himself up.

多项选择题

2007年12月1日甲公司与乙公司签订了一份租赁合同。合同主要条款如下:租赁标的物为一条生产线。
(1)租赁期开始日:2007年12月31日。
(2)租赁期:2007年12月31日~2010年12月31日,共3年。
(3)租金支付方式:每年年初支付租金270000元。首期租金于2007年12月31日支付,2008年初不再支付。
(4)租赁期届满时电动自行车生产线的估计余值为117000元。其中由甲公司担保的余值为100000元;未担保余值为17000元。
(5)该生产线的保险、维护等费用由甲公司自行承担,每年10000元。
(6)该生产线在2007年12月1日的公允价值为850000元。
(7)租赁合同规定的利率为6%(年利率)。
(8)该生产线估计使用年限为6年,采用直线法计提折旧。
(9)2010年12月31日,甲公司将该生产线交回乙公司。
(10)甲公司按实际利率法摊销未确认融资费用(假定按年摊销)。
假设该生产线不需安装;已知(P/A,6%,2)=1.833,(P/F,6%,3)=0.84。
根据上述资料,不考虑其他因素,回答下列第7至8题:

下列有关报告分部表述正确的有( )。

A.企业应当以内部组织结构、管理要求、内部报告制度为依据确定经营分部,以经营分部为基础确定报告分部,并按规定披露分部信息

B.分部费用不包括所得税费用

C.企业存在相似经济特征的两个或多个经营分部,同时满足《企业会计准则第35号——分部报告》第五条相关规定的,可以合并为一个经营分部

D.报告分部的数量超过10个需要合并的,应当以经营分部的合并条件为基础,对相关的报告分部予以合并

E.作为报告分部必须满足10%的重要性标准