问题 单项选择题

2009年1月1日,甲公司将一项投资性房地产 (写字楼)转让给乙公司,转让价款为5 000万元。该项投资性房地产系甲公司2005年1月1日购入的,初始入账价值为4 500万元,购入后即采用公允价值模式进行后续计量,转让时该项投资性房地产的账面价值为4 700万元。假定不考虑所得税影响等其他因素,甲公司2009年度因该项投资性房地产形成的营业利润为( )万元。

A.300
B.500
C.0
D.5 000

答案

参考答案:A

解析: 甲公司2009年度因该项投资性房地产形成的营业利润=5 000-4 700+200-200=300 (万元)。

完形填空

An evergreen tree is a Christmas tradition in many American homes. The tree is usually a pine or fir(冷杉) dressed with lights and other colorful decorations.

Families might buy a cut tree or go to a tree farm and cut one down themselves. Some people bring a live tree in a pot into their home for the holidays and then put it back outdoors. Some people rent a Christmas tree. Companies might bring the same live tree to the same family year after year. Or the tree might get planted in a park or someplace else where it could help the environment.

There are some trees that can be reused year after year because they are made of plastic or metal. Or, instead of a tree, some people have a small, sweet-smelling rosemary(迷迭香) plant, cut to look like a little Christmas tree.

Another popular evergreen this time of year is the mistletoe(槲寄生) plant. It has small white berries and leaves that feel like leather. The traditional Christmas mistletoe is native to Europe. Ancient Druids believed mistletoe had magical powers. Mistletoe is a parasitic(寄生的) plant. It connects itself to a tree and steals nutrients and water.

And the poinsettia(一品红)is also one of the plants that many people connect with Christmas. Poinsettias __________   Mexico. They can be white or pink, but most are bright red. They are named after the first American ambassador to Mexico. Joel Poinsett liked them enough to send some back to the United States. Babies or pets that chew on poinsettias might get sick. But experts say the plant is not as poisonous as some people think.

小题1:What is the main idea of the text? (no more than 8 words)

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小题2:Please list at least three kinds of color that Christmas trees may have? (no more than 4 words)

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小题3:Fill in the blank in Paragraph 5 with proper words. (no more than 4 words)

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小题4:What can be used as Christmas trees according to the passage?(no more than 10 words)

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小题5:What does the word “it” (Line 2, Paragraph 2) probably refer to? (no more than 3 words)

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单项选择题