问题 阅读理解

To me,life without music would not be exciting.I realize that this is not true for everybody.Many people get along quite well without going to the concert,and listening to the record. But music plays an important part in everyone’s life,whether he realizes it or not.Try to imagine,for example,what films or TV plays would be like without music.Would the feelings,the moving plot,and the greatest interests,be so interesting or dramatic? I’m not sure about it.

Now we have been speaking of music in its more common meaning—the kind of music we hear in the concert hall.We discover them in our everyday life too—in the rhythm of the sea,the melody of a bird in the woods and so on.So music surely has meaning for everyone,in some way or other.  And,of course,it has special meaning for those who have spent all their lives working on playing or writing music.

It is well said,“Through music a child enters a world of beauty,expresses himself from his heart,feels the joy of doing things alone,learns to take care of others,develops his mind and makes his body strong.”

小题1:From the text, we learn that many people       .

A.don’t realize the importance of music

B.get along quite well without music

C.go to the concert instead of enjoying music

D.think music would be less exciting than moving plot小题2:In the writer’s opinion,if there was no music in the films or TV plays,_______.

A.the cinema and theatre would be quiet

B.we would lose some of the audience

C.everything would be as exciting as before

D.it would be hard to imagine the result小题3:The underlined word “melody” in the second paragraph means “______”.

A.flying

B.looking

C.singing

D.living

答案

小题1:A

小题3:D

小题4:C

题目分析:文章介绍了音乐对人们的重要性,想象了没有音乐的生活,音乐无处不在,特别是对孩子更重要。

小题1:细节题:从文章的句子:I realize that this is not true for everybody. Many people get along quite well without going to the concert, and listening to the record.可知很多人没有意识到音乐的重要性。选 A

小题2:细节题:从第一段的句子:Try to imagine,for example,what films or TV plays would be like without music.Would the feelings,the moving plot,and the greatest interests,be so interesting or dramatic?可知如果电影和电视剧中没有音乐的话,结果会很难想象,选D。

小题4:猜词题:前面说:We discover them in our everyday life too我们爱日常生活中也能听到这些音乐,如鸟的歌唱。所以“melody”=singing,选C

单项选择题 A1/A2型题
问答题 简答题

计算题:

甲公司有关商誉及其他资料如下:

(1)甲公司在2011年12月1日,以1600万元的价格吸收合并了乙公司。在购买日,乙公司可辨认资产的公允价值为2500万元,负债的公允价值为1000万元,甲公司确认了商誉100万元。乙公司的全部资产划分为两条生产线——A生产线(包括有X、Y、Z三台设备)和B生产线(包括有S、T两台设备),A生产线的公允价值为1500万元(其中:X设备为400万元、Y设备500万元、Z设备为600万元),B生产线的公允价值为1000万元(其中:S设备为300万元、T设备为700万元),甲公司在合并乙公司后,将两条生产线认定为两个资产组。两条生产线的各台设备预计尚可使用年限均为5年,预计净残值均为0,采用直线法计提折旧。

(2)甲公司在购买日将商誉按照资产组入账价值的比例分摊至资产组,即A资产组分摊的商誉价值为60万元,B资产组分摊的商誉价值为40万元。

(3)2012年,由于

A.B生产线所生产的产品市场竞争激烈,导致生产的产品销路锐减,因此,甲公司于年末进行减值测试。

(4)2012年末,甲公司无法合理估计

A.B两生产线公允价值减去处置费用后的净额,经估计

A.B生产线未来5年现金流量及其折现率,计算确定的

A.B生产线的现值分别为1000万元和820万元。甲公司无法合理估计X、Y、Z和S、T的公允价值减去处置费用后的净额以及未来现金流量的现值。

要求:

(1)分别计算确定甲公司的商誉、A生产线和B生产线及各设备的减值损失;

(2)编制计提减值准备的会计分录。