问题 阅读理解

When it comes to relationship, we spend a lot of time discussing their joys, but rarely talk about the pain when they break down. Yet most people have a story about a broken relationship.

For Jane Black, a six-year friendship ended when her friend was rude to one of her children. “After quite a few drinks at a party in my house, she said something rude to my child. I ended the friendship face to face at the party,” she says. “I didn’t realize what I was doing at the time, I was simply standing up for my child, but in her eyes any challenge was a betrayal.”

When Angela Thompson noticed a seven-year friendship disappearing, she let it go. “I didn’t know how to deal with the issue. I didn’t sit down for a grown-up conversation; I just walked away quietly.” The decision caused a reaction among Thompson’s other friends. “The other friends in the circle are the worst people when you are trying to break up with a friend,” she says. “They don’t want you to stop being friends, because it puts them in a difficult position. You get told to just get it over.”

Though we have plenty of measures for handling conflict at work or family fight, we still don’t have good ways of ending friendships. Do we sit down and properly break up, or just walk away? Psychologist Serena Cauchy has the following advice.

Don’t blame.

Talk about your needs and feeling rather than talking like a Dutch uncle.

Do talk about your needs.

Talk about why the friendship is not working for you—about how your needs aren’t being met.

Don’t gossip.

Negative talk hurts everyone involved and in some cases can make matters worse.

Don’t be so accessible.

If there is a common wish to conclude the friendship, then you can remove it.

小题1:How did Angela Thompson deal with her friendship when it went wrong?

A.She ended it face to face.

B.She left it as it was.

C.She turned to her friends for advice.

D.She made a direct challenge.小题2:According to the third paragraph, we learn the other friends________.

A.will help you to fix a broken friendship

B.will choose either of the sides who broke up

C.will ask you to forgive each other

D.will be the worst people to break up with you at the same time小题3:Which is NOT mentioned by Psychologist Serena Cauchy?

A.End the friendship if it can’t be renewed.

B.Don’t complain behind one’s back.

C.Express what you want and expect.

D.Sincerely talk about friends’ shortcomings.小题4:What would be the best title for the passage?

A.A True Friendship

B.When Friendships disappear

C.How Friendships Last

D.Ways to Fix Friendships

答案

小题1:B

小题2:C

小题3:D

小题4:B 

题目分析:文章大意:文章主要讲述了朋友关系破裂之后,会怎么办?心理学家也给出了一些建议。

小题1:B细节理解题。根据第三段When Angela Thompson noticed a seven-year friendship disappearing, she let it go. 可以得出答案。故B正确。

小题2:C细节理解题。根据文章第三段最后They don’t want you to stop being friends, because it puts them in a difficult position. You get told to just get it over.可以得出答案。故C正确。

小题3:D细节理解题。根据文章最后四点可知,D选项“真诚地谈论你朋友的缺点”与文章的事实不相符合。故D正确。

小题4:B主旨大意题。文章主要讲述了朋友关系破裂之后,会怎么办?故文章的标题为When Friendships disappear。故B正确。

单项选择题
多项选择题

甲公司为股份有限公司,所得税采用资产负债表债务法核算,所得税税率为25%。盈余公积计提比例为10%。2008年年初发生如下事项:
(1)2008年年初根据固定资产的使用情况,合理地将计提折旧的方法由原来的直线法改为双倍余额递减法,预计净残值和折旧年限不变;固定资产原值100万元,已经使用5年,预计使用年限10年,预计净残值为零。
(2)2008年年初由于执行新会计准则,将对外出租的房地产转换为以公允价值计量的投资性房地产,投资性房地产的账面余额为150万元,已计提折旧15万元,折旧年限为10年,未计提减值准备。转换当日投资性房地产的公允价值为120万元。
(3) 由于低值易耗品在企业资产中比例减少,2008年年初将其核算方法由原来的五五摊销法改为一次转销法。
(4)2008年年初,按照企业会计准则规定,将建造合同收入确认由完成合同法改为按完工百分比法,2008年以前按完成合同法确认的收入为80万元,按照完工百分比法应确认的合同收入为60万元,税法上按照完工百分比法确认合同收入并计入应纳税所得额。
(5)由于应收账款收账风险加大,将应收账款坏账准备计提比例由0.4%改为0.5%。 2008年年初应收账款余额为200万元,期末余额150万元。
(6)由于执行新准则,将短期投资重新划分为交易性金融资产核算,其后续计量由成本与市价孰低改为公允价值。该短期投资2008年年初账面价值为50万元,公允价值为80万元。变更日该交易性金融资产的计税基础为50万元。
要求:根据上述资料,不考虑其他因素,回答下列问题。

下列关于甲公司就其会计政策和会计估计变更及后续的会计处理中,正确的有 ( )。

A.交易性金融资产的初始入账金额为80万元,同时要调整留存收益22.5万元

B.2008年应冲回坏账准备0.05万元

C.投资性房地产的入账价值与自用房地产原账面价值之间的差额15万元应计入资本公积

D.2008年固定资产应计提的折旧额为20万元

E.建造合同收入确认方法的变更应当采用未来适用法核算