问题 阅读理解

阅读理解。

     Researchers in Britain are driving the environmental movement to a new level. A team from the University

of Warwick has built what it calls the world's first completely environmentally friendly Formula Three racing

car.

     The car is made mainly of renewable materials, like plants and vegetables. The structure around the car is

made from natural plant fibers and potatoes. The steering wheel (方向盘) is made from root vegetables like

carrots. The engine uses bio-fuel made from vegetable oil and waste chocolate.

     The new racing car is extremely fast. The car has a top speed of two hundred fifteen kilometers an hour.

And it can go from zero to ninety-five kilometers an hour in just two and a half seconds. The racing car meets

all of the Formula Three racing requirements except for its biodiesel (生物柴油) engine.

     Automobile racing is one of the most widely watched sports in the world. But it is also considered one of

the least friendly sports to the environment. Racing cars burn a lot of fuel, and create a lot of air pollution. In

recent years, the racing industry has taken steps to protect the environment. More racing companies are now

producing cars that use less energy. These cars produce less pollution than cars that depend on traditional fuel,

like gasoline.

     Last month, the new racing car was set to run in its first competitive race at the Formula Three

Championship Final at Brands Hatch. It would have been the first biodiesel-powered car to race at Formula

Three. Current Formula Three rules let only gasoline-powered car to compete. Officials needed permission

from all of the Formula Three racers for the biodiesel-powered car to compete. They were unable to contact

one of the drivers, so the new racing car didn't appear in the event. In test runs, the new racing car was the

fifth fastest among the Formula Three race cars. Supporters are hoping to have the fuel problem solved in time

to compete in the next season.

1. What's the second paragraph mainly about?

A. What materials the new racing car is made of.

B. Why researchers built the new racing car.

C. The characteristics of the new racing car.

D. The process of the new racing car being designed.

2. According to the passage, the of the new racing car doesn't meet the Formula Three racing requirements.

A. speed

B. appearance

C. weight

D. engine

3. It can be inferred from the passage that _____.

A. the new racing car is the first environmentally friendly car

B. automobile racing could be forbidden in the near future

C. many people like to watch automobile racing

D. the new racing car will be allowed to compete in the next season of Formula Three racing

4. In recent years, racing companies are producing cars that _____.

A. burn more fuel

B. go more quickly

C. produce less pollution

D. cost less money

5. Why didn't the new racing car compete at the Formula Three Championship Final last month?

A. Because the new racing car still needs testing.

B. Because officials needed each racer's permission but failed to contact one.

C. Because there're some technical problems to be solved.

D. Because few drivers think it is fast enough.

答案

1-5 ADCCB 

单项选择题
问答题

华月公司是一家音响生产企业,产品适用的增值税税率为17%,消费税税率为10%,华月公司采用债务法核算所得税,所得税税率为33%。股权投资差额的分摊期为10年。2002~ 2006年发生如下经济业务: (1)2002年10月1日,华月公司赊销商品给联华公司,商品的售价为600万元,成本为 400万元。双方约定一个月后交割货款,由于联华公司的巨额亏损使得该笔货款的偿付无法按期兑现。华月公司对此应收账款提取了2万元的坏账准备。 经双方协议,采用如下债务重组方案: ①首先豁免10万元的债务; ②其后,联华公司以一批原材料抵债,该原材料的账面成本为80万元,公允价值为100万元,增值税税率为17%。该原材料于2002年12月5日运抵华月公司。 ③另外,联华公司以持有的长丰公司100万股股票抵债,每股面值为1元,市价为5元。华月公司另行支付印花税及相关手续费5万元。股权转让手续于2003年12月25日完成。华月公司采用成本法核算该长期股权投资。 ④剩余债务延期两年,于2004年年末结清。如果2003年、2004年联华公司的盈余达到200万元,则每年需追加偿付30万元。 ⑤华月公司与联华公司于2003年1月1日办妥了债务解除手续。 2003年联华公司实现盈余210万元,2004年联华公司实现盈余120万元。 (2)长丰公司2003年年初所有者权益总量为5 000万元,其中:股本1 000万元,资本公积 3 000万元,盈余公积300万元,未分配利润700万元。2003年长丰公司发生如下经济业务: ①4月1日长丰公司宣告分红,每股红利为0.1元,于4月15日实际发放; ②6月1日接受现金捐赠200万元; ③当年长丰公司实现峥利润1 000万元。 (3)2003年4月1日华月公司自益达公司购入长丰公司2002年1月1日发行的可转换公司债券,该债券面值为800万元,票面利率为6%,期限为5年,到期一次还本付息。长丰公司共发行了1 000万元的可转换公司债券,当初发行价为950万元。该债券在两年后可转换为普通股股票,每100元面值的债券可转股25股,每股面值为1元,不足折股的部分以现金支付,华月公司支付买价806万元,另支付相关税费12万元(已达到了重要性标准)。2004年年初华月公司如期将债券转为普通股(假定未发生相关税费)。假定只有华月公司完成了转股。 (4)2004年5月1日长丰公司宣告分红,每股红利为0.2元,于5月15日实际发放。 (5)当年长丰公司实现净利润300万元。 (6)2005年年末长丰公司发生亏损600万元。 (7)2005年年末华月公司对长丰公司的长期股权投资发生贬值,预计可收回价值为1 100万元。 (8)2006年年长丰公司实现盈余100万元。 (9)2006年年末华月公司对长丰公司的长期股权投资价值有所恢复,预计可收回价值为 1 510万元。 (10)2007年年初华月公司将所持长丰公司的股份全部抛售,售价为1 600万元,假定不存在相关税费。 要求:根据上述资料,完成华月公司如下会计处理: (1)作出债务重组的会计处理; (2)作出2003年长期股权投资的会计处理; (3)作出可转换公司债券的会计处理; (4)作出2004年成本法转权益法的会计处理; (5)作出2004-2007年长期股权投资的权益法核算。