问题 阅读理解

阅读理解。

  People in different countries have different hobbies around the world. For example, in America

people's favorite hobby is watching TV in their spare time. It is the main entertainment for American to

watch TV at least one hour in a day. 96% of American see watching TV as their first hobby. The second

one is going to the cinema or doing some sports. Next it is reading or gardening.Except these, fishing is

also a very popular hobby.

   In England,it's quite different.People there like to go to the flea market (跳蚤市场). They like to

go there to see if there is something new. In addition, Englishmen like drinking tea.

  Russians like reading very much. Wherever you go, you will see the people who are reading

carefully. Germans like reading as well. According to a survey, Germans read 11 books on average

in 2006.

1. How many kinds of hobbies that Americans have are mentioned in this article?

A. Four.

B. Five.

C. Six.

D. Seven.

2. What is the first hobby for Americans?

A. Watching TV.

B. Going to the cinema.

C. Doing some sports.

D. Reading.

3. Where do Englishmen like to go in their spare time?

A. Garden.

B. Flea market.

C. Library.

D. Cinema.

4. The people in _____ like reading.

A. Russian and German

B. Russia and Germany

C. America and England

D. England and Germany

5. The people in _____ like drinking tea.

A. America

B. England

C. Russia

D. Germany

答案

1-5 CABBB

不定项选择

甲企业为增值税一般纳税人,2012年度至2012年度发生的与无形资产有关业务如下:

(1)2010年1月10日,甲企业开始自行研发一项行政管理用非专利技术,截至2010年5月31日,用银行存款支付外单位协作费74万元,领用本单位原材料成本26万元(不考虑增值税因素),经测试,该项研发活动已完成研究阶段。

(2)2010年6月1日研发活动进入开发阶段,该阶段发生研究人员的薪酬支出35万元,领用材料成本85万元(不考虑增值税因素),全部符合资本化条件,2010年12月1日,该项研发活动结束,最终开发形成一项非专利技术投入使用,该非专利技术预计可使用年限为5年,预计净残值为零,采用直线法摊销。

(3)2011年1月1日,甲企业将该非专利技术出租给乙企业,双方约定租赁期限为2年,每月末以银行转账结算方式收取租金1.5万元。

(4)2012年12月31日,租赁期限届满,经减值测试,该非专利技术的可回收金额为52万元。

要求:根据上述资料,不考虑其他因素,分析回答下列小题:

(答案中的金额单位用万元表示)

根据资料(3),下列各项中,甲企业2011年1月出租无形资产和收取租金的会计处理正确的是()。

A.借:其他业务成本2;;贷:累计摊销2

B.借:管理费用2;贷:累计摊销2

C.借:银行存款1.5;贷:其他业务收入1.5

D.借:银行存款1.5;贷:营业外收入1.5

名词解释