问题 阅读理解

The internet has led to a huge increase in credit-card(信用卡) fraud. Your card information could even be for sale in an illegal Website(非法网站). Websites offering cheap goods and services should be regarded with care Online shoppers who enter their credit-card information may never receive the goods they thought they bought.

The thieves then go shopping with your card number—or sell the information over the Internet. Computer hackers(黑客)have broken down security(安全) system, raising questions about the safety of card holder information.

Several months ago, 25,000 customers of a CD universe, an online music retailer(批发商), were not lucky. Their names, addresses and credit-card numbers were posted on a Website after the retailer refused to pay US $ 157,828 to get back the information.

Credit-card firms are now fighting against online fraud. Master-card is working on plans for Web only credit-card, with a lower credit limit. The card could be used only for shopping online. However , there are a few simple steps you can take to keep from being cheated.

Ask about your credit-card firm’s online rules: under British law, cardholders are responsible for the first US $ 78 of any fraudulent spending. And shop only at secure sites: send your credit-card information only if the Website offers advanced secure system.

If the security is in place, a letter will appear in the bottom right-hand corner of your screen. The Website address may also start http://--the extra “s” stands for secure. If in doubt, give your credit-card information over the telephone.

Keep your password safe: most online sites require a user name and password before placing an order. Treat your password with care.

小题1:The underlined word “fraud” in the first paragraph probably means ______.

A.cheating

B.sale

C.payment

D.use小题2:According to this passage most people worry about shopping on the Internet because ______.

A.a great number of stolen credit-cards are sold on the Internet every day

B.fraud on the Internet happens very often

C.many Websites break down every day

D.there are too many illegal Websites on the Internet小题3:Thieves usually get the information of the credit-card ______.

A.because many customers lost their cards

B.by paying money for people working in the information companies

C.because of the carelessness of the customers

D.by stealing the information from Websites小题4:If the passwords of your credit-cards are not probably kept, _____.

A.the bank and the shop will suffer great losses

B.you will not be able to get back your information

C.you might suffer great losses

D.the bank will answer for your loss小题5:What’s the best title of the passage?

A.How to Beat Online Credit-card Thieves

B.How to Shop on the Internet

C.Never Use Credit-card Without an Advanced Computer

D.Why Thieves Steal Credit-card Information

答案

小题1:A

小题2:B

小题3:D

小题4:C

小题5:A

题目分析:本文主要讲述现在在网络上普遍存在的信用卡诈骗的问题,并给出了自己的预防信用卡诈骗的建议。

小题1: A 推理题。根据第一段后4行Your card information could even be for sale in an illegal Website(非法网站). Websites offering cheap goods and services should be regarded with care Online shoppers who enter their credit-card information may never receive the goods they thought they bought.

说明这些都是一些网站的诈骗行为。故该词是指A项。

小题2:B 细节题。根据文章第一句The internet has led to a huge increase in credit-card(信用卡) fraud.说明现在网络上有大量的信用卡欺诈行为,所以我们一定要小心。故B正确。

小题3:D 推理题。根据文章第二段The thieves then go shopping with your card number—or sell the information over the Internet. Computer hackers(黑客)have broken down security(安全) system, raising questions about the safety of card holder information.说明黑客是通过偷窃网站的信息资料这种方式来进行信用卡的诈骗的。故D项正确。

小题4:C 推理题。根据文章第三段内容Several months ago, 25,000 customers of a CD universe, an online music retailer(批发商), were not lucky. Their names, addresses and credit-card numbers were posted on a Website after the retailer refused to pay US $ 157,828 to get back the information.

通过这个例子类来说明信用卡诈骗会给人们带来很多的损失。故C正确。

小题5:A 主旨大意题。本文的讨论的话题是信用卡诈骗,在文章最后3段告诉我们如何预防信用卡诈骗。故A正确。

点评:本文主要讨论的是信用卡诈骗的话题。要求考生读懂文章中的每个句子的意思还要推理它们之间的关系,结合自己的生活常识和经验,再通过逻辑推理和判断,理解文章的言外之意,从而揭示文章的深层涵义。任何一篇文章都有其特定的写作目的,读者应当知道如何去做或按照某种方式传递思考问题。推理判断题的答案不可能在文章中直接找到,因此推理时我们务必要忠于原文,在文章中寻找并确定可推论的依据,即:已知部分-推论的前提,从中推测出未知部分-推理的结论,切忌妄加评论,把自己的观点当成作者的观点。

问答题 案例分析题

甲公司为增值税一般纳税人,适用的增值税税率为17%。有关资料如下。(1)2012年2月2日,甲公司购入一台需要安装的生产用机器设备,取得的增值税专用发票上注明设备价款4640万元,增值税进项税额为788.80万元,支付运杂费80万元,款项已通过银行支付。甲公司安装设备时,领用自产的产成品一批,成本为368万元,同类产品售价为450万元;支付安装费用32万元,支付安装工人的薪酬80万元。

(2)2012年6月20日,该机器设备达到预定可使用状态,预计使用年限为10年,净残值为200万元,采用年限平均法计算年折旧额。

(3)2013年末,甲公司在进行检查时发现该设备有可能发生减值,现时的销售净价为4120万元,未来持续使用以及使用寿命结束时处置形成的现金流量现值为4200万元。计提固定资产减值准备后,固定资产折旧方法、预计使用年限均不改变,但预计净残值变更为120万元。

(4)2014年6月30日,甲公司决定对该设备进行更新改造,以提高其生产能力。当日以银行存款支付工程款369.2万元。

(5)改造过程中替换一主要部件,其原价为104万元,替换的新部件的价值为150万元。

(6)2014年9月30日,改扩建工程达到预定可使用状态。改扩建后固定资产包含的经济利益的预期实现方式有重大改变,改按双倍余额递减法计提折旧,同时对预计使用寿命进行复核,预计尚可使用年限为10年,预计净残值仍然为120万元。假定不考虑其他因素,答案中的金额用万元表示,计算结果不为整数的,保留两位小数。

要求:(1)计算该固定资产的入账价值。

(2)判断2013年末该固定资产是否需要计提减值准备,如减值,计算应该计提的减值金额。

(3)说明该固定资产更新改造过程中,替换新部件该如何进行会计处理。

(4)计算2014年该项固定资产应计提的折旧额。

判断题