问题 阅读理解

Motorists over the age of 75 face compulsory tests of their eyesight and ability to drive under proposals being considered by ministers.

The biggest overhaul of motoring law in a generation could also lead to all drivers having to give assurances(保证) of their fitness to get behind the wheel every 10 years.

Other changes under consideration include issuing(发放) daylight driving licenses for motorists with night blindness, together with stricter checks on all drivers whose medical condition brought a threat to other road users.

It is understood that the proposals will be part of a review of the law governing the medical fitness of drivers that will be announced publicly by the summer.

The Driver and Vehicle Licensing Agency is dealing with a rising number of motorists who are concerned that they have conditions---from failing eyesight to epilepsy---that could affect their driving.

In 2006, the DVLA dealt with 600,000 motorists whose physical ability to drive needed to be recertified(重新认证), a 20 per cent rise on the previous year. With an ageing population, the biggest challenge is dealing with the rising number of elderly motorists. By 2021, there will be an estimated three million drivers over the age of 70 on Britain’s roads.

Drivers must renew their licenses at the age of 70 and every three years thereafter. The applicant is legally required to tell the DVLA of any conditions that could weaken their ability behind the wheel.

Ministers have ruled out a compulsory maximum age for driving but will instead rely on tightening up the checks on motorists over the age of 75. The most likely option would be tests to ensure motorists were fit to drive. They would include an eyesight test and a cognitive(认知) test that would prove a driver’s ability to react to road signs, driving conditions, pedestrians and vehicles.

However, checks are likely to be tightened at all ages. The strictest controls are expected to be imposed(强制) on motorists of any age who have had a heart attack or stroke. They could have to produce a doctor’s approval to resume(重新得到) driving. Anyone making a false declaration would be guilty of a criminal offence.

小题1: Which of the following statements is TRUE according to the passage?

A.The new motoring law will come into effect by the summer.

B.Drivers over the age of 75 must renew their licenses every three years.

C.Doctors will decide whether one can get their driving licenses.

D.Drivers at all ages will be expected to provide their medical condition.小题2:What is the biggest challenge to the traffic safety in Britain according to the writer?

A.Ageing population.

B.Increasing number of cars.

C.Increasing number of elderly motorists.

D.Driving conditions.小题3: The underlined word “overhaul” in Paragraph 2 means _______.  

A.change

B.consideration

C.concern

D.challenge小题4:What can be learned from the passage?

A.There will be more and more aged drivers in Britain.

B.Anyone can get a driving license as long as he/she is in good health.

C.Health tends to decline as one gets old.

D.It will be guilty to make a false declaration.

答案

小题1:D

小题1:C

小题1:A

小题1:C 

小题1:细节题:从文章第二段的句子:The biggest overhaul of motoring law in a generation could also lead to all drivers having to give assurances(保证) of their fitness to get behind the wheel every 10 years.说明每10年,所有的司机都要证明他们的健康状况.选D

小题1:细节题:从第三段的句子:With an ageing population, the biggest challenge is dealing with the rising number of elderly motorists.C

小题1:猜词题:从第五段的句子:Other changes under consideration…说明这个单词是“改变”。选A

小题1:推理题:从文章看老年的司机要强制检测视力等健康问题,说明随着年龄的变化,人的健康是会衰退的.选C. 

问答题

为加强甲公司事业单位(以下简称甲单位,该单位尚未实行国库集中支付)的会计基础工作,提高管理水平,2007年12月1日上级主管部门向甲单位委派了一名总会计师。为了尽快熟悉情况,做好2007年年度决算编报工作,该总会计师重点对甲单位当年的预算执行和财务收支情况进行了全面检查。检查结束后,总会计师向财务提出了需要整改的事项,财务处经认真研究,向总会计师提交了整改方案。
1.需要整改的事项如下:
(1)甲单位所属技术鉴定中心未经财务和物价部门批准,自立项目收费,当年总注册登记35万元。
(2)将当前年度收取的技术服务费和咨询费107万元,长期在“其他应付款”科目挂账。
(3)以“会议费”的名义虚开发票,在事业支出中列支37万元,并向财务申请得财政拨款37万元。
(4)以支付专家咨询费的名义,编制虚假的专家领款表,在专项支出中列支86万元,并从专户中提取现金86万元帐外存放,准备用于发放职工奖金。
(5)动用财政拨款的专项科研课题经费69万元,全部用于本单位职工的工资性支付,并在专项支出中列支。
(6)在职工福利基金尚有5000万元结余的情况下,在事业支出中列支补充医疗保险80万元。
(7)将独立核算的基建中的基建支出150万元,以项目经费的名义在事业支出中列支,并将取得的财政拨款150万元划转到基建存款户。
(8)将“国际研讨会”项目结余资金8万元转入其他应付款科目核算。
(9)将以前年度实现的、挂在往来账中的“数据库”转让收入300万元划出,委托某证券公司进行投资理财。鉴于该投资是以支付往来款项的名义划出,甲单位未作投资进行确认。
(10)将一直未登记入账的一栋闲置办公楼以3500万元的协议价置换为一栋住宅楼后用于出租,取得租金收入50万元。甲单位置换办公楼的资金及出租收入未纳入统一的账目进行核算和管理。
2.提交的整改方案如下:
(1)未经批准自立项目收费问题,立即停止收费。
(2)对以前年度收取的技术服务费和咨询费107万元,调整有关账目,从“其他应付款”转入当期收入。
(3)将虚列事业支出37万元进行调帐,与财政补助进行对冲。
(4)将虚列的专项支出86万元进行冲销,将帐外存放资金收回存入银行存款专户。
(5)调整账目。即将专项支出69万元调整到事业支出。
(6)将在事业支出中列支的补充医疗保险80万元与职工福利基金对冲。
(7)将挪用的150万元从基建存款户追回。
(8)将项目结余资金8万元调整账目,从其他应付款转入当期事业基金。
(9)补办投资审批手续,并确认投资300万元,减少银行存款300万元。
(10)将帐外资产登记入账。会计处理为:借记“固定资产—住宅楼”3500万元,贷记“固定资产—办公楼”3500万元;借记“银行存款”50万元,贷记“其他收入”50万元。
要求:
假如你是甲单位总会计师,请分析、判断财务处提交的整改方案中的各项整改措施是否正确或完整,对于不正确或不完整的,请提出正确或完整的整改措施。