问题 阅读理解

阅读理解。

     Liverpool, my hometown, is a unique city. It is so unique that in 2004 it became a World Heritage (遗产)

Site.

     I recently returned to my home city and my first stop was at a museum on the River Mersey. Blanketed

in mist (薄雾), Victorian architecture rose from the banks of the river, responded to the sounds of sea-birds,

and appeared unbelievably charming. When I headed toward the centre, I found myself surrounded by buildings

that mirror the best palaces of Europe. It is not hard to imagine why, on first seeing the city, most visitors

would be overpowered by the beauty of the noble buildings, which are solid signs of Liverpool's history.

     As if to stress its cultural role, Liverpool has more museums and galleries (美术馆) than most cities in

Britain. At Walker Art Gallery, I was told that it has the best collections of Victorian paintings in the world,

and is the home of modern art in the north of England. However, culture is more than galleries. Liverpool

offers many music events. As Britain’s No.1 music city, it has the biggest city music festival in Europe, and

its musicians are famous all over the world. Liverpool is also well-known for its football and other sports

events. Every year, the Mersey River Festival attracts thousands of visitors, making the city a place of wonder.

     As you would expect from such a city, there are restaurants serving food from around the world. When

my trip was about to complete, I chose to rest my legs in Liverpool’s famous Philharmonic pub (酒馆). It is

a monument to perfection, and a heritage attraction itself.

     Being a World Heritage Site, my home city is certainly a place of "outstanding universal value". It is a

treasure house with plenty of secrets for the world to explore.

1. Visitors who see the city for the first time would be deeply impressed by _____.

A. its charming banks                        

B. its famous museums

C. its wonderful palaces                   

D. its attractive buildings

2. The third paragraph is developed mainly by _____.

A. providing different examples

B. following the order of space

C. making comparisons

D. analyzing causes

3. The author uses the Philharmonic pub to prove that _____.

A. Liverpool is a well-known city for its restaurants

B. Liverpool is an impressive place full of attraction

C. a pub is a wonderful place for visitors to relax themselves

D. a pub is a perfect choice for visitors to complete their journey

4. What is the passage mainly about?

A. The universal value of the world heritage in Liverpool

B. The exciting experience of the author in Liverpool

C. The special cultural atmosphere of Liverpool

D. The beautiful historic sites of Liverpool

答案

1-4: D A B C

填空题
单项选择题

甲公司20×2年至20×8年发生有关经济业务如下:
(1)20×2年1月10日,甲公司销售一批商品给乙公司,货款为2 000万元(含增值税额)。合同约定,乙公司应于20×2年4月10日前支付上述货款。由于资金周转困难,乙公司到期不能偿付货款。经协商,甲公司与乙公司达成如下债务重组协议:乙公司以一批产品和一台生产用设备偿还全部债务。乙公司用于偿债的产品成本为432万元,市场价格和计税价格均为540万元,未计提存货跌价准备;用于偿债的设备(不考虑增值税因素)原价为1 800万元,已计提折旧720万元,已计提减值准备180万元,市场价格为900万元。债务重组日为20×2年12月31日。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费。预计该固定资产尚可使用6年,净残值为零,采用直线法摊销。甲公司已计提坏账准备400万元。
(2)20×4年12月31日,由于与上述固定资产相关的经济因素发生不利变化,致使其发生减值,其公允价值减去处置费用后的净额为420万元,预计未来现金流量的现值为400万元。资产减值后,固定资产预计使用年限、净残值和折旧方法均不变。
(3)假设甲公司为使产品进一步满足市场需要,适应新技术的发展,决定从20×6年12月31日起对该设备进行改造。
(4)20×7年1月1日从银行借入专门借款500万元,期限为3年,年利率为12%,每年1月1日付息。
(5)除专门借款外,公司只有一笔其他借款,为公司于20×6年12月1日借入的长期借款600万元,期限为5年,年利率为8%,每年12月1日付息。
(6)由于审批、办手续等原因,厂房于20×7年4月1日才开始动工兴建,工程建设期间的支出情况如下:
20×7年4月1日:200万元;
20×7年6月1日:100万元;
20×7年7月1日:300万元;
20×7年9月1日~12月31日由于施工质量问题工程停工4个月。
20×8年1月1日:100万元;
20×8年4月1日:50万元;
20×8年7月1日:50万元。
工程于20×8年9月30日完工,达到预定可使用状态。专门借款中未支出部分全部存入银行,假定月利率为0.5%。假定全年按照360天计算,每月按照30天计算。
根据上述资料,回答下列问题:

20×6年末甲公司对固定资产进行改造时应转入在建工程的金额为( )万元。

A.210

B.180

C.390

D.255