问题 单项选择题


PASSAGE 1
To Err Is Human
by Lewis Thomas
Everyone must have had at least one personal experience with a computer error by this time. Bank balances are suddenly reported to have jumped from $379 into the millions, appeals for charitable contributions are mailed over and over to people with crazy sounding names at your address, department stores send the wrong bills, utility companies write that they’re turning everything off, that sort of thing. If you manage to get in touch with someone and complain, you then get instantaneously typed, guilty letters from the same computer, saying, "Our computer was in error, and an adjustment is being made in your account."
These are supposed to be the sheerest, blindest accidents. Mistakes are not believed to be the normal behavior of a good machine. If things go wrong, it must be a personal, human error, the result of fingering, tampering a button getting stuck, someone hitting the wrong key. The computer, at its normal best, is infallible.
I wonder whether this can be true. After all, the whole point of computers is that they represent an extension of the human brain, vastly improved upon but nonetheless human, superhuman maybe. A good computer can think clearly and quickly enough to beat you at chess, and some of them have even been programmed to write obscure verse. They can do anything we can do, and more besides.
It is not yet known whether a computer has its own consciousness, and it would be hard to find out about this. When you walk into one of those great halls now built for the huge machines, and standing listening, it is easy to imagine that the faint, distant noises are the sound of thinking, and the turning of the spools gives them the look of wild creatures rolling their eyes in the effort to concentrate, choking with information. But real thinking, and dreaming, are other matters. On the other hand, the evidence of something like an unconscious, equivalent to ours, are all around, in every mail. As extensions of the human brain, they have been constructed the same property of error, spontaneous, uncontrolled, and rich in possibilities.

The rhetoric the author employed in writing the third paragraph, especially the sentence "A good computer can think clearly and quickly enough to beat you at chess..." is usually referred to in writing as

A.climax.

B.personification.

C.hyperbole.

D.onomatopoeia.

答案

参考答案:B

解析:

[分析]: 推断题型。 原句的主语是电脑,但作者用了人类才有的行为think,beat说明其修辞是拟人手法。climax层递,personification拟人:hyperbole夸张;onomatopoeia拟声。

判断题
单项选择题

甲公司20×8年度发生的有关交易或事项如下:
(1) 1月1日,与乙公司签订股权转让协议,以发行权益性证券方式取得乙公司持有的丙公司80%股权。购买日,甲公司所发行权益性证券的公允价值为12000万元,丙公司可辨认净资产账面价值为13000万元,公允价值为16000万元。购买日前,甲公司、乙公司不存在关联方关系。
购买日,丙公司有一项正在开发并符合资本化条件的生产工艺专有技术,已资本化金额为560万元,公允价值为650万元。甲公司取得丙公司80%股权后,丙公司继续开发该项目,购买日至年末发生开发支出1000万元。该项目年末仍在开发中。
(2) 2月5日,甲公司以1800万元的价格从产权交易中心竞价获得一项专利权,另支付相关税费90万元。为推广由该专利权生产的产品,甲公司发生宣传广告费用25万元、展览费15万元。该专利权预计使用5年,预计净残值为零,采用直线法摊销。
(3) 7月1日,甲公司与丁公司签订合同,自丁公司购买管理系统软件,合同价款为5000万元,款项分五次支付,其中合同签订之日支付购买价款的20%,其余款项分四次自次年起每年7月1日支付1000万元。管理系统软件购买价款的现值为4546万元,折现率为5%。该软件预计使用5年,预计净残值为零,采用直线法摊销。
[要求] 根据上述资料,不考虑其他因素,回答下列问题。

下列各项关于甲公司于20×8年12月31日资产、负债账面价值的表述中,正确的是( )。

A.长期应付款为5000万元

B.无形资产(专利权)为1543.50万元

C.无形资产(管理系统软件)为4500万元

D.长期股权投资(对丙公司投资)为12800万元