问题 阅读理解

The way people hold to the belief that a fun - filled, pain free life equals happiness actually reduces their chances of ever attaining real happiness. If fun and pleasure are equal to happiness then pain must be equal to unhappiness. But in fact, the opposite is true: more often than not things that lead to happiness involve some pain.

As a result, many people avoid the very attempts that are the source of true happiness. They fear the pain inevitably brought by such things as marriage, raising children, professional achievement, religious commitment (预担的义务), self - improvement.

Ask a bachelor(单身汉) why he resists marriage even though he finds dating to be less and less satisfying. If he is honest he will tell you that he is afraid of making a commitment. For commitment is in fact quite painful. The single life is filled with fun, adventure, excitement. Marriage has such moments, but they are not its most distinguishing features.  

Couples with infant children are lucky to get a whole night’s sleep or a three - day vacation. I don’t know any parent who would choose the word fun to describe raising children. But couples who decide not to have children never know the joys of watching a child grow up or of playing with a grandchild.

Understanding and accepting that true happiness has nothing to do with fun is one of the most liberating realizations. It liberates time: now we can devote more hours to activities that can genuinely increase our happiness. It liberates money: buying that new car or those fancy clothes that will do nothing to increase our happiness now seems pointless. And it liberates us from envy: we now understand that all those who are always having so much fun actually may not be happy at all.

小题1:According to the author, a bachelor resists marriage chiefly because ________ .

A.he is reluctant to take on family responsibilities

B.he believes that life will be more cheerful if he remains single

C.he finds more fun in dating than in marriage

D.he fears it will put an end to all his fun adventure and excitement小题2:Raising children, in the author’s opinion is ________ .

A.a moral duty

B.a thankless job

C.a rewarding task

D.a source of inevitable pain小题3:From the last paragraph, we learn that envy sometimes stems from ________ .

A.hatred

B.misunderstanding

C.prejudice

D.ignorance小题4:To understand what true happiness is one must ________ .

A.have as much fun as possible during one’s lifetime

B.make every effort to liberate oneself from pain

C.put up with pain under all circumstances

D.be able to distinguish happiness from fun小题5:What is the author trying to tell us?

A.Happiness often goes hand in hand with pain.

B.One must know how to attain happiness.

C.It is important to make commitments.

D.It is pain that leads to happiness.

答案

小题1:A

小题2:C

小题3:B

小题4:D

小题5:A

小题1:本文是一篇议论文,阐述了幸福的获得这一严肃话题,试图澄清人们在幸福问题上的一些误解。本题要求学生判断单身汉拒绝结婚的主要原因。依据文章第3段第1行“Ask a bachelor why he resists marriage even though he finds dating to be less and less satisfying. If he is honest he will tell you that he is afraid of making a commitment”(……害怕作出对义务的承诺,即不愿承担义务)。A项与之等同,故正确。

小题2:依据文章第4段第1句“带有婴儿的父母要是能睡上一整晚觉或度一个三天的假日,那真是太幸运了。在我认识的人中,不会有人用fun(好玩)来描述他们抚养孩子的感受”,似乎会认为作者的意图是B项(出力不讨好,毫无回报的事)或D项(不可避免的痛苦来源)。实际上,作者真实想法应在第2句中体现:但是决定不生孩子的夫妻永远也体会不到看着孩子成长以及和孙子玩耍的那种乐趣、那种欣喜。这种乐趣、欣喜实际就是一种回报。所以选项C正确。

小题3:依据文章最后一句“And it liberates us from envy:we now understand that all those who are always having so much fun actually may not be happy at all.”说明:我们现在的这种理解就可免除嫉妨,那么反过来,嫉妨产生于我们的理解不当,即misunderstanding,故选项B正确。

小题4:依据文章第1段第1句“The way people hold to the belief that a fun-filled, pain free life equals happiness actually reduces their chances of ever attaining real happiness”(人们坚持充满趣味、毫无痛苦的生活就等于幸福这一信条实际上减少了他们获得真正幸福的可能性)。再依据文章最后一句“…all those who are always having so much fun actually may not be happy at all”(……生活中总是有如此多的fun的人实际上也许一点都不幸福)。可以看出要理解真正的幸福是什么就必须把fun和happiness区分开来。因为两者绝不等同。故选项D正确。C项应该是回答“怎样才能获得真正的幸福”这一问题,且作者并没在文中明确提到获得快乐就必须在任何情况下都忍受痛苦。

小题5:作者的意图出现在第1段最后一句:“But in fact,the opposite is true:more often than not things that lead to happiness involve some pain”(……事实上,导致你幸福的事情多半伴随着痛苦),故选项A符合题意。

多项选择题

东方股份有限公司(以下简称东方公司)为上市公司,适用的增值税税率为17%,适用的所得税税率为33%。公司采用递延法进行所得税会计处理,采用表结法编制会计报表。该公司2003年11月30日有关账户余额如下:
                                               单位:元

科 目借方余额货方余额
应收账款3800000
坏账准备10650
存货1500000
其中:甲商品1000000
乙商品500000
存货跌价准备300000
其中:甲商品200000
乙商品100000
短期投资158460
其中:A股票23560
B股票56000
C股票78900
长期股权投资3000000
主营业务收入2560000
主营业务成本2100000
主营业务税金及附加13500
营业费用46000
管理费用65600
财务费用20000
存货跌价损失300000
营业外收入5000
营业外支出15600
  东方公司2003年12月发生的经济业务及其有关资料如下:
  (1) 向S公司购进丙商品一批,增值税专用发票上注明的价款为2000000元,增值税额为340000元。商品已经验收入库,款项尚未支付。
  (2) 向T公司销售一批丙商品,开出增值税专用发票,发票上注明的价款为1000000元,增值税额为170000元。商品已经发出,款项尚未收到。
  (3) 月末结转己售出的丙商品的成本800000元。
  (4) 公司采用成本与市价孰低法计提短期投资跌价准备。该公司短期投资的A、B、 C股票系2003年购入。这些短期股票投资在12月31日的市价分别为:A股票22000元;B股票43000元;C股票75800元。
  (5) 公司采用应收账款余额百分比法计提坏账准备。鉴于2003年应收账款发生坏账的可能性有所增加,决定将应收账款坏账准备的计提比例由2002年的3%提高为5%。
  (6) 公司采用成本与可变现净值孰低法对期末存货进行计价。12月31日,各项存货的预计可变现净值分别为:甲商品900000元;乙商品400000元;丙商品1050000元。
  (7) 公司长期股权投资系2003年7月以固定资产形式向M公司的投资,该项固定资产投出时的账面原价为4200000元,已提折旧为1200000元(不考虑相关税费),采用成本法核算。12月31日得知M公司由于账务状况严重恶化,已于12月25日进入清算程序,东方公司预计该项投资的可收回金额为1200000元。
  (8) 12月份共发生管理费用20000元(不包括提取的坏账准备),财务费用3500元,营业费用9000元,已登记入账。该月没有发生营业外收支事项。

2003年末应作的会计分录(数字略)为( )。

A.借:管理费用 ×××贷:坏账准备 ×××

B.借:存货跌价准备×××贷:管理费用 ×××

C.借:投资收益 ×××贷:短期投资跌价准备 ×××

D.借:资本公积——股权投资准备 ×××投资收益 ×××贷:长期投资减值准备 ×××

选择题