问题 阅读理解

I credit my typing skill to so many hours of chatting online. Unfortunately, as my typing speed increased on the Internet, all grammatical rules went out of the window. You see instant messages have their own shorthand language and grammar isn’t important, of which even a newbie (新手) is aware. They can leave out articles, subjects (主语), pronouns, etc. They can misspell or “respell” almost any word. They often ask “A/S/L” when they first chat. Abbreviations (缩写) and capitalizations (大写) are particularly important. English-speaking instant messengers also refuse to burden themselves with punctuation and capitalization.

After I came back China, I discovered not one but two instant messaging crazes. The first, which brought back memories of my previous addiction to the computer, was QQ. I can see evidence that the Chinese have the same kind of separate instant messaging language, even when they chat in English. My first word in this language, for example, was “ft”. This abbreviation for “faint” is used whenever there is a need to express surprise. I also discovered that Chinese use the same kind of abbreviation for a laugh. And there is an extraordinary number of smileys (表情符) to the “vomit” and “army soldier” smileys. There is even a SARA smiley.

After QQ, there is another, perhaps more widespread messaging trend. You guessed it --- cell phone text messaging. I now understand how useful text messaging is and why it is so common. I admit that I have been guilty of sending text messages while walking outside or sitting on the subway. Who hasn’t ? No matter where I go, I see people on their cell phones, messaging. In fact, it’s rare to see someone actually talking on their phone!

So it looks as if there is no escape from the instant messaging crazes, no matter where in the world I go. And that’s plainly not going to change. In the end, though, I can’t complain: instant messaging is quick, it’s cheap, it’s easy and it’s extremely fun too. And after all, everyone’s doing it.

小题1:The underlined phrase “went out of the window” in Paragraph 1 probably means        .

A.increased

B.occurred

C.disappeared

D.changed小题2:Which of the following is true according to the passage?

A.Grammar and correct spelling are very important while chatting online.

B.There are enough smileys and icons to express yourselves while chatting on line.

C.The writer is skilled at typing and once was addicted to online games.

D.It is impolite to leave out some unimportant words or letters while chatting online.小题3:The writer believes that instant messaging is          .

A.full of fun but time-consuming

B.widespread but unnecessary

C.quick but difficult to do

D.common, used and cheap小题4:Which might be the main idea of the passage?

A.Who can escape QQ and cell phone text messaging?

B.Why is instant messaging so popular?

C.Chatting online is good for your typing skill.

D.Chatting on QQ is natural for people.

答案

小题1:C

小题2:B

小题3:D

小题4:A

QQ和手机是如此的普遍,以至于没有人可以摆脱它们。

小题1:猜测词义题。根据下一句You see instant messages have their own shorthand language and grammar isn’t important可知语法规则渐渐消失,也就是人们越来越不注重语法规则了。

小题2:细节题。根据文章第二段倒数第二行there is an extraordinary number of smileys (表情符) to the “vomit” and “army soldier” smileys. There is even a SARA smiley.

小题3:细节题。倒数第二段第二行it is so common;文章最后一行it’s cheap, everyone’s doing it.可知短信很普遍,便宜,人们都在使用。D正确。

小题4:主旨大意题。通读全文可知文章正是向我们解释QQ和手机是如此的普遍,以至于没有人可以摆脱它们。

多项选择题

案例三.(一)资料2004年3月,某省审计厅派出审计组对某公司2003年度的财务收支进行审计,审计的有关情况和资料如下:1.审计人员获取的该公司2003年12月31日会计报表的有关项目和金额如下:项目名称 金额(单位:万元)应收账款 1 500其他应收款 500在建工程 820盈余公积 380主营业务收入 1 900主营业务成本 1 200管理费用 190应付票据 6002.该公司的主要产品是电动机,审计人员在对该公司的存货进行监督盘点时发现以下情况:(1)产成品仓库中,有5台电动机没有计入存货数量,据有关人员解释,这5台电动机是其他单位委托保管的产品。(2)在原材料仓库里发现一堆废旧材料,盘点表上将其列入存货。据有关人员介绍,这些材料属于残次材料,早已不能使用。3.负责应付账款审计的审计人员让该公司财会部门编制了应付账款明细表,由该公司签字盖章后,作为应付账款的直接审计证据。4.2003年12月23日,由于资金紧张,该公司将次年1月23日到期的50万元商业承兑汇票到银行贴现,支付贴现息2 500元。该公司进行了如下账务处理:借:银行存款 497 500  营业外支出 2 500  贷:应收票据 500 0005.审计人员在抽查电动机的销售成本结转时,发现财会部门从2003年10月起,擅自将销售成本结转方法由原来的加权平均法改为先进先出法。电动机的单位成本近年来呈上升趋势。(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

关于该公司的票据贴现业务,下列说法中正确的有:

A.贴现息不应记入营业外支出,应记入财务费用

B.贴现息不应记入营业外支出,应冲减主营业务收入

C.已贴现的应收票据应在资产负债表中单独予以反映

D.已贴现的应收票据应在会计报表附注中予以反映

单项选择题