问题 问答题

简述资产的定义和基本特征。

答案

参考答案:资产是指由于过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来经济利益。资产应具有以下基本特征:(1)资产能够直接或间接地给企业带来经济利益。所谓经济利益,是指直接或间接地流入企业的现金或现金等价物。(2)资产是为企业所拥有的,或者即使不为企业所拥有,也是企业所控制的。(3)资产是由过去的交易或事项形成的。也就是说,资产必须是现实的资产,而不能是预期的资产,是由过去已发生的交易所产生的结果。

填空题
阅读理解

阅读理解。

     Facial expressions carry meaning that is determined by situations and relationships. For example, in

American culture (文化) the smile is in general an expression of pleasure. Yet it also has other uses. A

woman's smile at a police officer does not carry the same meaning as the smile she gives to a young child. A smile may show love or politeness. It can also hide true feelings. It often causes confusion (困惑)

across cultures. For example, many people in Russia smiling at strangers in public to be unusual and even

improper. Yet many Americans smile freely at strangers in public places (although this is less common in

big cities). Some Russians believe that Americans smile in the wrong places; some Americans believe that Russians don't smile enough. In Southeast Asian culture, a smile is frequently used to cover painful feelings. Vietnamese people may tell a sad story but end the story with a smile.

     Our faces show emotions (情感), but we should not attempt to "read" people from another culture as we would "read" someone from our own culture. The fact that members of one culture do not express

their emotions as openly as do members of another does not mean that they do not experience emotions.

Rather, there are cultural differences in the amount of facial expressions permitted. For example, in public

and in formal situations many Japanese do not show their emotions as freely as Americans do. When with

friends, Japanese and Americans seem to show their emotions similarly.

     It is difficult to generalize about Americans and facial expressiveness because of personal and cultural

differences in the United States. People from certain cultural backgrounds in the United States seem to be more facially expressive than others. The key is to try not to judge people whose ways of showing

emotion are different. If we judge according to our own cultural habits, we may make the mistake of

"reading" the other person incorrectly.

1. What does the smile usually mean in the U.S.?

A. Love.

B. Politeness.

C. Joy.

D. Thankfulness.

2. The author mentions the smile of the Vietnamese to prove that smile can ___ .

A. show friendliness to strangers

B. be used to hide true feelings

C. be used in the wrong places

D. show personal habits

3. What should we do before attempting to "read" people?

A. Learn about their relations with others.

B. Understand their cultural backgrounds.

C. Find out about their past experience.

D. Figure out what they will do next.

4. What would be the best title for the test?

A. Cultural Differences

B. Smiles and Relationship

C. Facial Expressiveness

D. Habits and Emotions