问题 阅读理解

阅读理解。

     As a boy growing up in India, I had longed to travel abroad.I used to listen to the stories my father

would tell me about his stay in Canada and tours to Europe in the 1970s, with great interest.

     My big moment finally came in the summer of 1998 when I was able to accompany my parents to

Europe, where my father was to attend a meeting.We planned to travel to Belgium, Netherlands and

West Germany.

     I have vivid memories even today of going to Mumbai airport at night all excited about finally going

abroad.I had heard several great things about Lufthansa till then but now I finally got to experience them

first hand, during the flight to Frankfurt.We flew business class and even today I can remember the

excellent service by the Lufthansa crew.The flight was really smooth and thoroughly enjoyable, even for someone like me, who is otherwise scared of flying.

     After spending almost two weeks in Europe, we took the Lufthansa airport express from Dusseldorf to Frankfurt airport, for our return flight.What a journey that was! All along the Rhine (莱茵河), it was simply an unforgettable experience.I was in a sombre mood on the flight back to Mumbai as it marked the end of a wonderful vacation, but the Lufthansa crew members were able to change it into a most enjoyable

experience yet again, with the quality of their service.

     Being the first airline to take me overseas, Lufthansa will always hold a special place in my heart.Even

today, I continue to enjoy flights on Lufthansa and simply cannot dream of choosing any other airline.

Flying,in general, for me, has always been an ordeal (terrible and painful experience). Flying on Lufthansa, however, is something I always have and always will look forward to.

1.Which country does the author live in now?

A.India.  

B.Canada.

C.Belgium.  

D.Germany.

2.What made the author so interested in traveling abroad?

A.Growing up in India.

B.Once staying in Canada.

C.Once traveling to Canada with his father.

D.His father's stories about his traveling experiences.

3.Which of the following is TRUE about the author's trip to Europe in 1998?

A.The author traveled with one of his parents.

B.Both their going and return are by air.

C.They traveled in spring that year.

D.They stayed in Europe for nearly two months.

4.It can be inferred from the passage that Lufthansa is ________.

A.a city in India  

B.a city in Europe

C.an airline company  

D.a travel agency

5.The underlined word "sombre" in the 4th paragraph probably means "________".

A.happy  

B.sad

C.angry  

D.enjoyable

答案

1-5 ADBCB

多项选择题

AS公司2008年有关经济业务如下:
(1)2008年2月1日与甲公司签订购销合同。合同规定,AS公司向甲公司销售商品,销售价格为100万元。AS公司已于当日收到货款。商品已于当日发出,开出增值税专用发票,销售成本为80万元(未计提跌价准备)。同时,双方还签订了补充协议,补充协议规定AS公司于2008年9月30日按110万元的价格购回全部商品。
(2)2008年3月1日与乙公司签订购销合同。合同规定,AS公司向乙公司销售商品,销售价格为500万元。AS公司已于当日收到货款。商品已于当日发出,开出增值税专用发票,销售成本为300万元(未计提跌价准备)。同时,双方还签订了补充协议,补充协议规定AS公司于2008年10月31日按当日的市场价格购回全部商品。
(3)2008年4月1日与丙公司签订购销合同。合同规定,AS公司向丙公司销售商品,销售价格为1000万元。AS公司已于当日收到货款。商品已于当日发出开出增值税专用发票,销售成本为700万元(未计提跌价准备)。同时,双方还签订了补充协议,补充协议规定AS公司于2008年12月31日按2008年4月1日当日的市场价格外加20万元购回全部商品。
(4)2008年8月1日与丁公司签订购销合同。合同规定,AS公司向丁公司销售商品,销售价格为2000万元。AS公司已于当日收到货款。商品已于当日发出,开出增值税专用发票,销售成本为1500万元(未计提跌价准备)。同时,双方还签订了补充协议,补充协议规定AS公司于2009年2月28日按2008年8月1日的转让价格加上转让日至回购日期间按照市场利率5%计算的利息回购。
(5)2008年9月1日,AS公司将某项账面余额为900万元的应收票据(未计提坏账准备)出售给戊商业银行,出售价款860万元;同时约定如果戊商业银行到期无法收到款项, AS公司将承担归还款项的义务。
(6)2008年12月1日,AS公司将某项账面余额为5000万元的应收账款(已计提坏账准备1000万元)转让给己投资银行,转让价格为当日公允价值3750万元;同时与己投资银行签订了应收账款的回购协议。同日,已投资银行按协议支付了3750万元。
该应收账款2008年12月31日的预计未来现金流量现值为3600万元。
要求:根据上述资料,不考虑其他因素,回答下列第8至9题。

下列各项中,不应计入资本公积的有( )。

A.长期股权投资采用权益法核算时,投资方按持股比例计算的应享有被投资企业除净损益外的其他权益的变动部分

B.采用债务转为资本方式进行债务重组时,债务人应付债务账面价值高于债权人应享有按公允价值计量的股权的部分

C.售后租回交易形成融资租赁的情况下,所售资产的售价超过其账面价值的差额部分

D.可供出售金融资产公允价值发生变动的处理

E.长期股权投资采用成本法核算下,被投资企业产生的汇兑差额

问答题 简答题