问题 单项选择题

经营性资产是在生产和流通中能够为社会提供商品或者劳务的资产。经营性资产的使用单位是具有法人地位的企业,其运营要以追求经济效益为原则。从会计角度看,主要指企业因盈利目的而持有,且实际也具有盈利能力的资产。 根据上述定义,下列不属于“经营性资产”的是:

A.某电视机厂中积压的黑白电视机 

B.建设中尚未投入使用的水利发电站 

C.某外贸公司用于交纳税金的银行存款 

D.某重点中学新购入的实验室设备和器材

答案

参考答案:D

解析:解析 第一步:抓住定义中的关键词,本题只需抓住“法人地位的企业”的题眼。 第二步:逐一判断选项: A项:某电视机厂属于:“具有法人地位的企业”。 B项:水利发电站属于:“具有法人地位的企业”。 C项:某外贸公司属于:“具有法人地位的企业”。 D项:某重点中学并不是“具有法人地位的企业”,而是事业单位。 因此,正确答案是D。 考点:单定义判断

阅读理解

阅读理解。

     Children's schooling is changing very fast. In the past, teachers kept children sitting still for hours. They

made them memorize (记住) different kinds of things. In other words, the children had to go on repeating

things until they knew them "by heart". Today, many want to know if it's possible to make children learn all.

They say they can only help them learn. They say they must let children learn and find out things themselves.

      But for some children, school is a kind of prison (监狱). They are there only because their parents make

them go. They get out of the classroom as soon as the teacher lets them leave. Many of them want to find

work, but the law will not let them work until they reach a certain age. And so, they have to stay in school.

Often they do not learn anything at all and hate school every moment.

1. The word "schooling" in the passage means _____.

A. 学费

B. 教育

C. 锻炼

D. 训练

2. Which of the following has the same meaning to "go on repeating"?

A. read and write

B. read or write once

C. read or write twice

D. read or write again and again

3. Now, the teachers try their best to _____.

A. make their students learn more in class

B. teach their students how to learn themselves

C. make their students do everything they say

D. ask their students to do more exercises after class

4. Some children hate schools because _____.

A. they hope to spend much time reading

B. their teachers aren't friendly to them

C. they regard them as prisons

D. they are angry with their classmates

5. _____, so they want to stop to find work.

A. Some children need some money

B. Some children dislike staying in school

C. Some children fall behind their classmates

D. Some children come from poor families

单项选择题