问题 阅读理解

第三部分:阅读理解(满分40分,共20小题,每小题2分)

A

Britain almost more than any other country in the world must seriously face the problem of building upwards, that is to say, of accommodating a considerable proportion of its population in high-rise blocks of flats. It is said that an Englishman objects to this type of existence, but if this is so, he differs from most inhabitants of the world today.

In the past, blocks of flats have been associated with the lower income groups, and many of them lacked the obvious provisions, such as central heating, constant hot water supply, electrically operated lifts, and so on. Some even didn’t have facilities for disposal of dust and rubbish or storage places for baby carriages on the ground floor. Many lacked playgrounds for children on the top of their buildings, and drying grounds for washing. It is likely that the dispute regarding flats versus (对抗) individual houses will continue to rage on for a long time as far as Britain is concerned. And it is unfortunate that there should be hot feelings on both sides whenever this subject is raised. Those who oppose the building of flats base their cases primarily on the assumption (设想) that everyone prefers an individual home and garden and on the high cost per unit of accommodation. They, however, ignore the higher cost of providing full services to a scattered community and the cost in both money and time commuting to work for the suburban resident.

61. It can be inferred from the passage that ____.  

A. unlike most people in other countries, English people dislike living in flats

B. people in most countries of the world today like living in the suburbs

C. people in Britain are eager to move into high-rise blocks of flats

D. modern flats in Britain fail to provide the necessary facilities for living

62. What can we learn about the blocks of flats built in the past from the passage? 

A. They were conveniently located.          

B. The people who lived there were not rich.

C. They were usually not large enough for big families to live in.

D. The children who lived in them could play on the top of the buildings.

63. Some people don’t like living in flats because ____. 

A. they must pay much money             

B. they prefer to live in a house with a garden

C. there is no central heating and constant hot water supply

D. the disposal of rubbish is a problem for people living in flats

64. Some people don’t like living in suburban houses because ____.

A. the houses are not large enough

B. people who live in the suburbs must pay much money for the service work

C. people who live in the suburbs have to spend a lot of money and time traveling to work every day

D. it can be difficult for them to do some shopping and to get along well with their neighbors

65. This passage is mainly about __________. 

A. living in high-rise blocks of flats                

B. living in the suburbs

C. the difference in living in a flat in Britain and living in a flat in other countries

D. the attitude of British people towards living in flats

答案

61---65   ABBCD   

解答题
单项选择题


(由单选和多选组成。)

A股份有限公司(本题下称A公司)为增值税一般纳税人,适用的增值税税率为17%;不考虑增值税以外的其他相关税费。A公司2006年至2009年与投资有关的资料如下:
(1)2006年11月2日,A公司与B公司签订股权购买协议,购买B公司40%的股权。购买价款为3 000万元(不考虑相关税费)。该股权购买协议于2006年11月20日分别经A公司临时股东大会和B公司董事会批准;股权过户手续于2007年1月1日办理完毕;A公司已将全部价款支付给B公司。2007年1月1日,B公司的可辨认净资产的账面价值总额为7650万元,公允价值为8100万元,取得投资时B公司的无形资产公允价值为900万元,账面价值为450万元,无形资产的预计剩余使用年限为10年,净残值为零,按照直线法摊销。此外2007年1月1日B公司其他各资产公允价值等于账面价值,双方采用的会计政策、会计期间相同。
(2)2007年3月20日,B公司宣告发放2006年度现金股利500万元。并于2007年4月 20日实际发放。2007年度,B公司实现净利润600万元。
(3)2008年12月10日,B公司因可供出售金融资产公允价值上升增加资本公积220万、元(已扣除所得税的影响)。2008年度,B公司实现净利润900万元。
(4)2009年1月20日,A公司与D公司签订资产置换协议,以一幢房屋及部分库存商品换取D公司所持有E公司股权的40%(即A公司取得股权后将持有E公司股权的40%)。 A公司换出的房屋账面原价为2 200万元,已计提折旧为300万元,已计提减值准备为100万元,公允价值为2 000万元;换出的库存商品实际成本为200万元,未计提存货跌价准备,该部分库存商品的市场价格(不含增值税)和计税价格均为240万元。上述协议于2009年3月30日经A公司临时股东大会和D公司董事会批准,涉及的股权及资产的所有权变更手续于2009年4月1日完成。2009年4月1日,E公司可辨认净资产公允价值总额与账面价值均为5 500万元,双方采用的会计政策、会计期间相同。2009年度,E公司实现净利润的情况如下:1月份实现净利润120万元;2月至3月份实现净利润220万元;4月至12月份实现净利润800万元。
(5)2009年8月29日,A公司与C公司签订协议,将其所持有B公司40%的股权全部转让给C公司。股权转让协议的有关条款如下:
①股权转让协议在经A公司和C公司股东大会批准后生效;
②股权转让的总价款为6 300万元,协议生效日C公司支付股权转让总价款的60%,协议生效后2个月内支付股权转让总价款的30%,股权过户手续办理完成时支付其余10%的款项。
2009年9月30日,A公司和C公司分别召开股东大会并批准了上述股权转让协议。当日,A公司收到C公司支付的股权转让总价款的60%。2009年10月31日,A公司收到C公司支付的股权转让总价款的30%。截止2009年12月31日,上述股权转让的过户手续尚未办理完毕。
2009年度,B公司实现净利润的情况如下:1月至9月份实现净利润700万元;10月份实现净利润100万元;11月至12月份实现净利润220万元。除上述交易或事项外,B公司和E公司未发生导致其所有者权益变动的其他交易或事项。假定投资双方均未发生任何内部交易。
根据上述资料,回答下列问题(答案中单位用万元表示):

A公司因对B公司长期股权投资对2007年利润的影响金额为( )元。

A.480

B.462

C.240

D.222