问题 阅读理解

If you will be cycling, you will need to know what these traffic signs and signals mean.

A sign like this one means that there is a bike lane. If there is a bike lane, you are required to use it. If there is not a bike lane, you should ride with traffic as far to the right side of the road as possible.

When the signal light turns green, cars go. When you cross the street at a signal light, you should wait for the walk signal. Be sure to look carefully to the left, right and left again, before crossing the street.

When the signal light turns yellow, car drivers should slow down and prepare to stop. You should not cross if the light is yellow. The light is about to turn red, and cars will enter the intersection.

This signal is the WALK sign. It has a picture of a person walking instead of using the word WALK.

This signal is the DON'T WALK sign. It is part of the signal with the picture of a person walking.This is a picture of a red hand, meaning you should stop. You should wait to cross the street until the green picture of the person walking is showing.

Car drivers and bikers must come to a complete stop at STOP signs.

A yield sign means to slow down and be ready to stop.

If there are pedestrians(行人)or vehicles in or nearing the intersection,you must stop.

If there is no traffic in or nearing the intersection and it is safe,you may go through.

This sign means you are coming to a crosswalk. Car drivers, anti­bikers must stop to allow people in the crosswalk to cross the street.

When people are working on the roads, parts of the road are often dug up or rough. Be careful when cycling. Rough roads could make you fall off your bike. If you must move into the road to go around a work area, you should stop and look carefully to be sure there is no traffic coming before going into the road.

A detour is a way of getting around a roadway that is closed. Roads are usually closed because of road work or dangerous conditions. If you must take a detour, be careful of roads you aren't used to.

小题1:The passage is intended for ________.

A.car drivers

B.skaters

C.bikers

D.Pedestrians小题2:If you see the signwhile riding a bike,you are required to ________.

A.take the bike lane

B.stop your bike

C.ride close to the right side of the road

D.ride in the middle of the road小题3:Cyclists may see the sign when ________.

A.they come near a crosswalk

B.the bad weather is on the corner

C.they are about to pass a school

D.the road ahead is blocked because of the landslide (山崩)

答案

小题1:C

小题2:A

小题3:D

题目分析:

小题1:C 推理题。根据文章第一句If you will be cycling说明本文是写给骑自行车的人的。故C正确。

小题2:A 推理题。该符号代表的bike lane,根据第二段If there is a bike lane, you are required to use it.说明A正确。

小题3:D 推理题。根据文章最后一段第一句A detour is a way of getting around a roadway that is closed.说明D正确。

点评:文章讲述的是骑自行车的人要注意的一些交通标志。考查推理题较多,解推断题最主要的方法是根据词义关系推断具体细节。

多项选择题
问答题

甲公司为一航空货运公司,经营国内、国际货物运输业务。2010年相关业务的资料如下:
(1) 为留住人才,公司实行下列职工福利及激励计划:
①自2010年1月1日起,公司为20名高级管理人员每人租赁住房一套并提供轿车一辆,免费使用;每套住房年租金为4.5万元,每辆轿车年折旧为9万元,按月计提租金与折旧。
②2010年3月2日,甲公司为奖励本公司职工按市价回购本公司发行在外普通股100万股,实际支付价款800万元(含交易费用);3月20日将回购的100万股普通股奖励给职工,奖励时按每股6元确定奖励股份的实际金额,同时向职工收取每股1元的现金。
③2010年12月22日公司将11月1日外购的彩色电视机50台作为福利分配给本公司的行政管理人员,该电视机每台买价2000元,12月22日每台的市场售价3500元(适用增值税税率为17%)。
(2) 由于拥有的用于国际运输的飞机出现了减值迹象,甲公司于2010年12月31日对其进行减值测试:
①甲公司以人民币为记账本位币,国内货物运输采用人民币结算,国际货物运输采用美元结算。
②2010年12月31日,飞机的账面原价为人民币76000万元,已计提折旧的金额为人民币54150万元,账面价值为人民币21850万元,预计尚可使用3年,甲公司拟继续经营使用该架飞机直至报废。
③由于国际货物运输业务受宏观经济形势的影响较大,甲公司预计该架飞机未来3年产生的净现金流量(假定使用寿命结束时处置该架飞机产生的净现金流量为零,有关现金流量均发生在年末)如下表所示。

年份 业务好时(20%的可能性) 业务一般时(60%的可能性) 业务差时(20%的可能性)
第1年 1000 800 400
第2年 960 720 300
第3年 900 700 240
④由于不存在活跃市场,甲公司无法可靠估计该架飞机的公允价值减去处置费用后的净额。
⑤在考虑了货币时间价值和飞机特定风险后,甲公司确定10%为人民币适用的折现率,确定12%为美元的折现率,相关复利现值系数如下:
(P/S,10%,1)=0.9091;(P/S,12%,1)=0.8929;
(P/S,10%,2)=0.8264;(P/S,12%,2)=O.7972;
(P/S,10%,3)=0.7513;(P/S,12%,3)=0.7118。
⑥2010年12月31日的汇率为1美元=6.62元人民币。甲公司预测以后各年末的美元汇率如下:第1年末为1美元=6.60元人民币;第2年末为1美元=6.55元人民币;第3年末为1美元=6.50元人民币。

计算2010年3月20日甲公司因给职工奖励股份对资本公积(其他资本公积)的影响额。