问题 阅读理解

Crosstalk(相声),a traditional form of comic storytelling,is making a comeback in China’s tea houses and theaters.

Audiences can laugh the night away every Saturday at the Qianxiangyi Teahouse in Tianjin,entertained by the apprentices(学徒)of Hou Baolin,Ma Sanli or Yin Shoushan—all leading crosstalk artists of years past—for only 20 yuan($2.40).

The success in Tianjin has also caused the rejuvenation(复活) of crosstalk in Beijing and other places.

Although the art form originated in Beijing in the Qing Dynasty(1644-1911),Tianjin became a place where rising stars formed their styles and new pieces were tried out.The city was well—known nationwide for the quality of its crosstalk performances.

Known in Chinese as xiangsheng(1iterally,“face and voice”),crosstalk was the predominant(支配的)form of comedy throughout most of the 20th century.In the old days in Tianjin and elsewhere,temple fairs and markets were the main places for crosstalkers to perform,although they occasionally also appeared in teahouses or theaters.

Crosstalk pieces draw on every aspect of Chinese culture,from history and folk tales to social issues of the time.Although there’re hundreds of traditional pieces,they’re constantly rewritten to suit the times and the audience, while new works are written as well.It’s one of the features that have made crosstalk a

public art form throughout its history.

“Crosstalk was in the doldrums(萎靡不振)with competition from other art forms,especially TV,”said Wang Xiaochun,headmaster of the Northern Storytelling Arts School of China(NSAS).“But it has regained its status with crosstalk fans,especially young people,growing aware of its rare qualities.”

“More and more students are coming to NSAS to study crosstalk,including some girl students,”said Wang, “They’re sure that crosstalk will have a strong market.”

小题1:Crosstalk means“__________ ”in Chinese.

A.storytelling

B.face and voice

C.folk tale

D.dialogue小题2:According to the text, crosstalk is so popular throughout its history because____________.

A.it is constantly changed and renewed

B.it is often performed at temple fairs

C.it is different from other arts

D.it is comic and humourous小题3:Crosstalk makes a comeback mainly because__________.

A.it is a popular traditional art after all

B.the pieces contain some famous folk tales

C.the crosstalkers make it return to teahouses

D.the pieces are made to suit the times and the audience小题4:We can learn that the future of crosstalk first lies in ____________.

A.setting up more storytelling art schools

B.beating TV and other arts

C.young people’s awareness of its value

D.a strong market

答案

小题1:B

小题2:A

小题3:D

小题4:C

单项选择题
问答题

甲上市公司(以下简称甲公司)经批准于2011年1月1日以50400万元的价格(不考虑相关税费)发行而值总额为50000万元的可转换公司债券。
该可转换公司债券期限为5年,票面年利率为3%,实际年利率为4%。自2012年起,每年1月1日付息。自2012年1月1日起,该可转换公司债券持有人可以申请按债券而值转为甲公司的普通股股票(每股面值为1元),初始转换价格为每股10元,即按债券而值每10元转换1股股票。
其他相关资料如下:
(1)2011年1月1日,甲公司收到发行价款50400万元,所筹资金用于某机器设备的技术改造项目,该技术改造项目于2011年1月1日之前已经开始,并在2011年12月31日达到预定可使用状态。
(2)2012年1月1日,债券持有者将可转换公司债券的50%转为甲公司的普通股股票,相关手续已于当日办妥;将未转为甲公司普通股的可转换公司债券持有至到期,其本金及最后一期利息一次结清。
假定:
①甲公司采用实际利率法确认利息费用;
②每年年末计提债券利息和确认利息费用;
③2011年该可转换公司债券借款费用的100%计入该技术改造项目成本;
④不考虑发行费用和其他相关因素;
⑤(P/A,4%,5)=4.4518,(P/F,4%,5)=0.8219。
要求:

计算甲公司2012年12月31日至2015年12月31日应计提的可转换公司债券利息、应确认的利息费用和“应付债券—可转换公司债券”科目余额。