问题 阅读理解

TIPPING

How much and who on your cruise(乘船旅游) should be tipped? When and how should tips be given? Generally, you should plan to tip your room steward (服务员) $3.00 to $3.50 per person, per day, and plan an equal amount for your dining room waiter, and half of that for the busboy(餐厅侍者助手).

On most ships, tip the maitre d’(侍者总管) or dining room captain only if you ask for special favors or table-side service; $5 to $10 is normal. Barmen and wine stewards are tipped 10 to 15 percent, but many cruise lines will add this tip to your bar or drink bill. Check the bill to see how it is handled. Also, tips for special services such as salon && spa treatments and room service are left to the guest, depending on services offered. Sometimes tips are placed in envelopes from your cabin’s stationery supply. Generally, passengers on cruises of 10 days or less will tip at the end of the cruise; on longer voyages, tipping weekly.

As part of a new trend that seems likely to grow, Carnival, Holland America, Norwegian, Princess and Cunard now charge tips to your account (账). Norwegian, for example, charges $10 per day, per guest, to cover service in the various dining rooms and your room steward. If you feel this amount needs to be increased or decreased, arrangements can be made onboard the ship, generally at the end of your cruise.

A few lines do not encourage tipping, including Radisson Seven Seas, Seabourn, Silversea and Windstar. Crew members are reportedly higher paid and not tip dependent. Many passengers tip anyway for outstanding service or special favors and give them tips face to face immediately they get serviced.

Tips on Tipping

Cabin steward

$3.00 to $3.50 per person per day

Waiter

$3.00 to $3.50 per person per day

Assistant waiter

$1.50 to $2.00 per person per day

Bartender, wine and deck stewards

10-15% of the bill

Maitre d’

$5.00 to $10.00 tip for each special service

小题1:According to the passage, if your bill for bartender and wine is $50, you will probably tip the steward ______.

A.$3.50

B.$3.00

C.$6.50

D.$10.00小题2:How many ways does the passage mention on how to tip the waiters?

A.3.

B.2.

C.4.

D.5.小题3: According to the passage, which of the following is NOT true?

A.Sometimes you must spend more money tipping waiters on cruise.

B.In the line Seabourn, you must tip crew members for the special service.

C.In some lines, you can bargain on how much to tip.

D.Generally speaking, maitre d’ can get the most tips.小题4:The passage is written mainly for the readers who are ______.

A.travelers on cruise to America

B.students to foreign countries to study

C.tourists not knowing how to tip in hotels

D.travelers on cruise the first time

答案

小题1:C Barmen and wine stewards are tipped 10 to 15 percent,

小题2:A

小题3:B

小题4:D

小题1:细节题:从第二段的句子:Barmen and wine stewards are tipped 10 to 15 percent,可知是付10%或15%的小费。选C

小题2:文章第二段提到三种付小费的方法。选A

小题3:排除题:从文章的句子:A few lines do not encourage tipping, including Radisson Seven Seas, Seabourn, Silversea and Windstar.可知Seabourn 航线是不鼓励给小费的。B项正确,

小题4:写作意图题:文章是介绍乘船旅游的时候该怎么给小费,因此应该是给第一次乘船旅游的人的。选D

填空题
单项选择题

甲公司2007—2009年有关投资业务如下:
(1)2007年1月27日,甲公司和乙公司达成协议,甲公司以一项固定资产、交易性金融资产和库存商品作为对价取得乙公司控制的A公司10%的股权。该固定资产原值为2000万元,已计提折旧800万元,公允价值为1000万元;交易性金融资产账面价值为1300)万元(其中:成本1200万元,公允价值变动100万元),其公允价值为1600万元;库存商品账面价值为800万元,公允价值为1000万元。适用的增值税税率为17%。相关资产均已交付给乙公司并办妥相关手续。(假设固定资产在处置时不考虑增值税的问题)
(2)甲公司为取得A公司的股权而发生的相关直接费用为30万元。此时A公司净资产的公允价值是35000万元。
(3)2007年12月31日A公司全年实现净利润2400万元。
(4)2008年1月1日,甲公司又从A公司的另一投资者处取得A公司20%的股份,实际支付价款7500万元。此次购买完成后,持股比例达到30%.对A公司具有重大影响,改用权益法核算此项投资。2008年1月1日 A公司可辨认净资产公允价值为37800万元(与所有者权益账面价值相等)。
(5)2008年A公司实现净利润2400万元。
(6)2008年末A公司因持有的可供出售金融资产公允价值变动最终增加资本公积200万元。
(7)2009年1月5日,甲公司将持有的A公司的15%股权对外转让,实得款项6200万元,从而对A公司不再具有重大影响,甲公司将对A公司的长期股权投资由权益法改为成本法核算。
假定甲公司适用的所得税税率为25%,甲公司按照净利润的10%提取盈余公积。
根据上述资料,回答下列问题:

追加投资后,长期股权投资按权益法调整的账面余额为( )万元。

A.11540

B.11580

C.12360

D.12040