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问题 多项选择题

下列会计事项在进行账务处理时应通过“资本公积”科目核算的有（ ）。

A．为奖励本公司职工而收购的本公司股份

B．企业无法收回的应收账款

C．企业从政府无偿取得货币性资产或非货币性资产形成的利得

D．可供出售的金融资产期末公允价值的变动利得，扣除减值损失和外币货币性金融资产的汇兑损益后的差额

E．采用权益法核算的长期股权投资，投资企业按持股比例确认的被投资单位除净损益以外所有者权益变动应享有的份额

答案

参考答案：D,E

解析：解析：为奖励本公司职工而收购的本公司股份，通过“库存股”科目核算，选项A错误;企业无法收回的应收账款，通过“坏账准备”科目核算，选项B错误;企业从政府无偿取得货币性资产或非货币性资产形成的利得，通过“营业外收入”科目核算，选项C错误。

单项选择题 A1/A2型题

下列不符合黏度计的特点的是（）

A.毛细管式黏度计依据Poiseuille定律设计

B.旋转式黏度计的原理是牛顿黏滞定律

C.全血黏度测定用毛细管式黏度计最理想

D.旋转式黏度计可以提供不同的切变率

E.旋转式黏度计是血液流变学研究较理想的仪器
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完形填空

Recent studies show that many young people in the United States never finish high school．Some researchers say about fifteen to twenty percent of public school students do not complete their education．But many other experts and policymakers believe that for the past twenty years，the dropout rate has been around thirty percent．For Latino and black students，the numbers are even higher．Researchers say almost half of them leave schoo1．At the same time，almost half the states let students leave school before the age of eighteen without letting their parents know．

Finding a good job without a high school education is _________．A recent study found that almost half of all dropouts aged sixteen to twenty—four did not have a job．The lack of high school education can also lead to other problems．An estimated two—thirds of prisoners in the United States dropped out of high schoo1．

The main reason why many students drop out of school is that they are failing．Many are bored with their classes or feel disconnected from their school and teachers．Some students feel that educators place low expectations on them．

There have been efforts to increase graduation rates through education reforms during the past twenty years．Some communities are working on dropout prevention programs．These include alternative (其他的) high schools to meet special needs．In addition，experts suggest “early warning systems’’ to help identify young school children at the risk of dropping out of high schoo1．They say schools should also keep regular contact with parents，especially if their children are missing school often．

小题1:What is the best title of the passage? (Please answer within 10 words．)

                                                                          

小题2:Which sentence in the passage can be replaced by the following one?

Many students feel tired of their classes or don’t feel connected with their school and teachers．

                                                                         

小题3:Please fill in the blank in Paragraph 2 with proper words or phrases to complete the sentence．(Please answer within 10 words．)

                                                                       

小题4:What do you think is the most important reason for the high dropout rate in the high school?(Please answer within 30 words．)

                                                                      

小题5:Translate the underlined sentence in the last paragraph into Chinese．

                                                                        
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