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问题 判断题

对于已经分摊商誉的资产组或资产组组合，无论是否存在资产组或资产组组合可能发生减值的迹象，企业每年都应当通过比较包含商誉的资产组或资产组组合的账面价值与可收回金额进行减值测试。( )

答案

参考答案：对

解析： 对于已经分摊商誉的资产组或资产组组合，无论是否存在资产组或资产组组合可能发生减值的迹象，企业每年都应当通过比较包含商誉的资产组或资产组组合的账面价值与可收回金额进行减值测试。

改错题

单句改错。

1. I was astonished to see so many people sit in the theatre. _________

2. The price lonely should have made you realize it was a trick. _________

3. At time Tomson likes making fun of others. ________

4. As we know, Lincoln was an inspired leader. ________

5. She bought the pair of shoes two years ago and now they are almost wearing out. ________

6. When in Paris she picked out French and now she can speak it fluently. ________

7. The young man caught stealing in the store and was sent to the police soon. ________

8. The old man talked all the while even if to himself. ________

9. The telephone operator cut us out. ________

10. The film will be set on Mount Tai and many people went there. ________

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完形填空

A little boy invited his mother to attend his elementary school’s first teacher-parent meeting. To the little boy’s (31) ________________(happy), she said she would go. This would be the first time that his classmates and teacher met his mother and he was embarrassed by her (32) ________________ (appear). Although she was a beautiful woman, there was a severe scar (33) _____________covered nearly the whole right side of her face. The boy never wanted to talk about why or how she got the scar.

At the meeting, the people (34) _______________ (impress) by the kindness and natural beauty of his mother though she had a scar on her face, but the little boy was still embarrassed and (35) _______________ (hide) himself from everyone. He did, however, get within earshot of a conversation (36) _______________ his mother and his teacher, and heard them speaking.

‘‘How did you get the scar on your face? ’’ The teacher asked.

The mother replied, ‘‘When my son was a baby, he was in a room that caught on fire. Everyone was too afraid to go in (37) _______________the fire was out of control, so I went in. As I was rushing toward his bed, I saw a beam coming down and I placed myself over him trying to protect him. I was knocked unconscious but (38) _______________ (fortunate), a fireman came in and saved both of us.’’ She touched the burned side of her face. ‘‘This scar will be on my face for ever, but to this day, I have never regretted doing (39) _______________I did.’’

At this point, the little boy came out (40) _______________(run) towards his mother with tears in his eyes. He hugged her and felt a great sense of the sacrifice that his mother had made for him. He held her hand tightly for the rest of the day.
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