问题 阅读理解

任务型阅读.

      Lots of people like diving into water, because they can explore the underwater world. But there is

another kind of diving.  Some people dive into the sky! This is really a very exciting sport. A skydiver

goes high up in the air on a plane. Then he jumps off the plane and floats(飘)in the air with the help of 

a parachute(降落伞).A parachute is like a huge umbrella.It is put on the back of the skydiver. When

the skydiver reaches a certain height, he will pull a string(细绳)and the parachute will open up in seconds

and carry him gently(轻轻地)down to the ground.  Skydivers like doing a lot of fascinate tricks in the

air.  After jumping off the plane one after another, they will try to stay in the air and hold each other's

hands. |They can form different shapes. Is it safe to do skydiving? Yes, as long as we receive right training. But sometimes, accidents do happen. In Canada, two skydivers were killed in 1991 when they jumped

off  the plane.  Because their parachutes got tied up with each other, the parachutes couldn't open up and

both crashed down and died.

1. Why do people like diving into water?

                                                                      

2. How does a skydiver go up into the sky?

                                                                      

3. What does a parachute look like?

                                                                      

4. Where does a skydiver put his parachute?

                                                                      

5. Why were two skydivers killed in Canada?

                                                                      

答案

1. Because they can explore the underwater world.

2. By plane.

3. It looks like a huge umbrella.

4. On the back.

5. They couldn't open up their parachutes because their parachutes got tied up with each other.

(答案不唯一)

单项选择题

A公司于2007年~2011年有关投资业务如下:
(1)A公司于2007年1月1日以银行存款5 000万元取得B公司30%的股权,采用权益法核算长期股权投资。假定A公司应收B公司的长期款项20万元,此外投资合同约定B公司发生亏损A公司需要承担额外损失。2007年1月1日B公司可辨认净资产的公允价值为17 000万元,取得投资时被投资单位仅有一项固定资产的公允价值与账面价值不相等,除此以外,其他可辨认资产、负债的账面价值与公允价值相等。该固定资产原值为2 000万元,已计提折旧400万元, B公司预计使用年限为10年,净残值为零,按照直线法计提折旧;A公司预计该固定资产公允价值为4 000万元,A公司预计使用年限为8年,净残值为零,按照直线法计提折旧。双方采用的会计政策、会计期间相同,不考虑所得税因素。
(2)2007年度B公司实现净利润为1 000万元。
(3)2008年2月5日B公司董事会提出2007年利润分配方案,按照2007年实现净利润的10%提取盈余公积,发放现金股利400万元。2008年3月5日B公司股东大会通过决议,按照2007年实现净利润的10%提取盈余公积,发放现金股利改为700万元。2008年B公司因可供出售金融资产公允价值变动增值100万元(未扣除所得税影响,B公司所得税税率为25%)。2008年 6月20日B公司将90万元的商品出售给A公司,售价为80万元,该商品出售前B公司已为其计提了跌价准备10万元。截至2008年末,该存货尚未对外部第三方出售。
(4)2008年度B公司发生净亏损为600万元。
(5)2009年度B公司发生净亏损为16 000万元。
(6)2010年度B公司实现净利润为3 000万元。
根据上述资料,回答下列问题:

2010年末长期股权投资的账面余额为( )万元。

A.772.5

B.0

C.4 752.5

D.810

单项选择题