问题 阅读理解

Americans plan parties for many reasons. As in other cultures, many Americans attend parties for weddings and religious or national holidays. But some parties are especially American. For example, a group of neighbors may gather on their street to eat food, play music and visit with one another. This is called a block party. A woman might invite a group of women to a party called a baby shower for a friend who is about to give birth. Guests bring presents for the new baby.

Americans also attend tailgate parties. A tailgate is the back end of a truck or other vehicle that opens down. The tailgate parties are a big part of sports culture in the United States. Friends bring food and drink to a sports event. They eat together in the parking area of the sports stadium.

Birthday parties are also very popular. Many parents organize a party for their child around a theme. Birthday parties usually include gifts and a birthday cake with candles. In many parts of the United States, cupcakes have become a popular replacement for cakes.

Birthday parties can be low cost or very costly. Some parents take their children’s birthday parties very seriously, even when the child is too young to fully understand the celebration.

One group of parents started a website called Birthdays Without Pressure. They decided that some parents were under too much social pressure to plan costly parties for their children. The group sees this movement as an example of America’s culture of “too much stuff”. The group’s website gives suggestions on how to keep birthday celebrations simple, meaningful and fun without spending a lot of money. Their advice may be very helpful during this period of economic recession(萧条).

小题1:What can be the best title for the passage?

A.Reasons for parties

B.Birthdays without pressure

C.American parties

D.Different parties in the world小题2:How many kinds of parties does the passage mention?

A.5.

B.6.

C.7.

D.8.小题3:Eating together in the parking area of the sports stadium belongs to _________parties.

A.block

B.baby shower

C.sports

D.tailgate小题4:The purpose of Birthdays Without Pressure is to advise people to _________.

A.relieve people’s pressure

B.have meaningful birthday parties with low cost

C.make birthday parties meaningful and costly

D.spread America’s culture小题5:Which of the following is NOT true according to the passage?

A.Block party is especially American.

B.Some parties in America are the same as in other countries.

C.There’s a party for the mother before her new baby is born.

D.Birthday parties are the most popular in America.

答案

小题1:C

小题2:D

小题3:D

小题4:B 

小题5:D 

题目分析:文章大意:本文介绍了美国各种不同的派对。

小题1:C主旨大意题。本文主要介绍了美国各种不同的派对。故用标题American parties比较恰当。故C正确。

小题2:D细节理解题。认真仔细阅读全文可知,全文作者一共提及到了7种不同类型的派对。故D正确。

小题3:D细节理解题。根据文章第三段The tailgate parties are a big part of sports culture in the United States. Friends bring food and drink to a sports event. They eat together in the parking area of the sports stadium.可以得出答案。故D正确。

小题4:B细节理解题。根据文章最后一段The group’s website gives suggestions on how to keep birthday celebrations simple, meaningful and fun without spending a lot of money.可以得出答案。故B正确。

小题5:D推理判断题。根据文章最后一段及Their advice may be very helpful during this period of economic recession(萧条)可知D项错误。故D正确。

填空题
多项选择题

2012年3月,W股份有限公司发生的部分业务如下:
(1)3月1日,以4800万元(含已宣告但尚未发放的现金股利200万元)购入乙公司股票600万股作为交易性金融资产,另支付手续费10万元,3月31日该股票每股市价为7.5元。
(2)3月1日,W股份有限公司用银行存款10000万元购入B公司有表决权股份的30%,对B公司具有重大影响,当日,B公司可辨认净资产的公允价值为35000万元(与账面价值相等)。3月份B公司实现净利润6000万元。
(3)3月31日,经计算本月应付职工工资200万元,其中生产工人的工资120万元,车间管理人员工资30万元,厂部管理人员的工资50万元。
(4)3月31日,按上述工资的14%计提职工福利费。
(5)3月31日,按规定计算代扣代交职工个人所得税8万元。
(6)3月31日,以现金支付职工李某生活困难补助1万元。
(7)3月31日,为公司总部25位部门经理每人配备汽车一辆免费使用,每辆汽车每月折旧0.1万元。
(8)该公司为其4名副总裁以上高级管理人员每人租赁一套公寓免费使用,月租金为每套1万元,3月31日,支付当月租金4万元。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。
(答案中金额单位用万元表示)

,下列各项中,会计处理正确的是______。

A.3月1日交易性金融资产的入账价值为4800万元

B.3月1日交易性金融资产的入账价值为4600万元

C.支付的手续费通过“投资收益”科目核算

D.3月份应确认的公允价值变动损益为-300万元