问题 阅读理解

A baby born in India has been declared the world's seven billionth person by child rights group Plan International. Baby Nargis was born at 07:25 local time (01:55GMT) in Mall village in India's Uttar Pradesh state. Plan International says Nargis has been chosen symbolically as it is not possible to know where exactly the seven billionth baby is born. In addition to baby Nargis in India, Bangladesh, the Philippines and Cambodia have all identified seven billionth babies. The United Nations estimated that on Monday 31 October, the world's population would reach seven billion.

Populations are growing faster than economies in many poor countries in Africa and some in Asia. At the same time, low birth rates in Japan and many European nations have raised concerns about labor shortages.

Population experts at the United Nations estimated that the world reached six billion in October 1999. They predict nine billion by 2050 and ten billion by the end of the century. China's population of one and a third billion is currently the world's largest. India is second at 1.2 billion. But India is expected to pass China and reach one and a half billion people around 2025.

India will also have one of the world's youngest populations. Economists say this is a chance for a so-called demographic dividend. India could gain from the skills of young people in a growing economy at a time when other countries have aging populations. But economists say current rates of growth, although high, may not create enough jobs. Also, the public education system is failing to meet demand and schooling is often of poor quality. Another concern is health care. Nearly half of India's children under the age of five are malnourished(营养不良).

Michal Rutkowski, the director of human development in South Asia at the World Bank, says reaching seven billion people in the world is a good time for a call to action. He says, “I think the bottom line of the story is that the public policy needs to become really, really serious about sex equality and about access to services—to fight against malnutrition, and to provide for access to health services, water and schooling.”

小题1:What is true about the world's seven billionth person?

A.Baby Nargis is not the only child chosen as the seven billionth baby.

B.Baby Nargis has been chosen carefully so it is exactly the seven billionth baby.

C.Three countries have all declared Baby Nargis as the seven billi011th baby.

D.The United Nations declared Baby Nargis as the world's seven billionth person.小题2:Which of the following problems do many European countries worry about?

A.Labor shortage.

B.Poor health care.

C.Not enough jobs.

D.Schooling of poor quality.小题3:According to population experts, how long will it take for population to grow from six billion to nine billion?

A.About 12 years.

B.About 40 years.

C.About 50 years.

D.About 110 years.小题4:What does the underlined phrase “demographic dividend” in the fourth paragraph refer to?

A.Possibility of lower birth rate.

B.Benefit gained by working young people.

C.Chances for more employment.

D.Disadvantages caused by aging population.小题5:Which of the following public policies does Michal Rutkowski call on?

A.To encourage late marriage.

B.To reduce world's population.

C.To gain economic equality.

D.To improve health and education.

答案

小题1:A

小题2:A

小题3:C 

小题4:B

小题5:D

题目分析:文章主要介绍了人口增长的问题。随着印度一名婴儿的出生,全球人口突破70亿关口。一些发展中国家人口增长过快,而一些发达国家却由于低生育率而面临劳动力短缺的问题。

小题1:根据“Nargis has been chosen symbolically as it is not possible to know where exactly the seven billionth baby is born. In addition to baby Nargis in India, Bangladesh, the Philippines and Cambodia have all identified seven billionth babies.”可知,选择Nargis作为第70亿个人,只是象征性的,Bangladesh, the Philippines和Cambodia也被选为第70亿宝宝,故选A。

小题2:根据“low birth rates in Japan and many European nations have raised concerns about labor shortages”可知,许多欧洲国家担忧的是劳动力短缺,故选A。

小题3:根据“Population experts at the United Nations estimated that the world reached six billion in October 1999. They predict nine billion by 2050”可知,达到90亿需要大约50年的时间,故选C。

小题4:根据“India could gain from the skills of young people in a growing economy at a time when other countries have aging populations.”可知,在其它国家进入老龄化阶段的时候,印度可以获得大量的年轻劳动力。这是有利的一面,故选B。

小题5:根据“to fight against malnutrition, and to provide for access to health services, water and schooling”可知,Michal Rutkowski提倡提高社会的医疗和教育水平。故选D。

多项选择题
单项选择题

长城股份有限公司为境内上市公司(以下简称“长城公司”),2007年度财务会计报告于2008年3月31日批准对外报出。长城公司2007年度的所得税费用汇算清缴日为2008年3月31日,所得税费用采用资产负债表债务法核算,适用的所得税税率为25%(假定公司发生的可抵扣暂时性差异预计在未来3年内能够转回,长期股权投资期末采用成本与可收回金额孰低法计价。公司计提的各项资产减值准备均作为暂时性差异处理。不考虑除所得税费用以外的其他相关税费)。长城公司按净利润10%提取法定盈余公积,按净利润的5%提取任意盈余公积。在2007年度的财务会计报告批准报出之前,发现长城公司有如下业务的会计处理不正确。
长城公司发生的有关交易或事项,以及相关会计处理如下:
(1)长城公司于2007年1月1日取得A公司20%的股份作为长期股权投资。2007年12月31日该项长期股权投资的账面价值(计提减值准备前)为20 000万元,销售净价为17 000万元,未来现金流量现值为19 000万元。2007年12月31日,长城公司将长期股权投资的可收回金额预计为17 000万元。其会计处理如下:
借:资产减值损失 3 000
贷:长期股权投资减值准备—A公司 3 000
(2)B公司为长城公司的第二大股东,持有长城公司20%的股份,共计1 800万股。因B公司欠长城公司3 000万元,逾期未偿还,长城公司于2007年4月1日向人民法院提出申请,要求该法院采取诉前保全措施,保全B公司所持有的长城公司法入股。同年9月29日,人民法院向长城公司送达民事裁定书同意上述申请。长城公司于9月30日,对B公司提起诉讼,要求B公司偿还欠款。至2007年12月31日,此案尚在审理中。长城公司经估计该诉讼案件很可能胜诉,并可从保全的B公司所持长城公司股份的处置收入中收回全部欠款,长城公司调整了应交所得税。
长城公司于2007年12月31日进行会计处理如下:
借:其他应收款3 000
贷:营业外收入3 000
(3)2008年2月4日,长城公司收到某供货单位的通知,被告知该供货单位2008年1月20日发生火灾,大部分设备和厂房被毁,不能按期交付长城公司所订购货物,且无法退还长城公司预付的购货款200万元。长城公司已通过法律途径要求该供货单位偿还预付的货款并要求承担相应的赔偿责任。
长城公司将预付账款转入其他应收款处理,并按200万元全额计提坏账准备。长城公司的会计处理如下:
借:其他应收款 200
贷:预付账款 200
借:以前年度损益调整 200
贷:坏账准备 200
与此同时对2007年度会计报表有关项目进行了调整。
(4)长城公司2007年1月1日用货币资金1 000万元从证券市场上购入C公司股份的25%,并对C公司具有重大影响.但长城公司对C公司的投资采用成本法核算。C公司2007年1月1日的所有者权益为3 000万元,2007年度实现净利润为680万元。
长城公司2007年1月1日的会计处理如下:
借:长期股权投资—C公司 1 000
贷:银行存款1 000
2007年长城公司对C公司的投资未进行其他会计处理。
(5)长城公司对上述各项交易或事项均已确认暂时性差异的所得税费用影响。
根据上述资料,回答下列问题(单位以万元表示):

长城公司对在日后期间发现的差错进行会计处理后,应调减已编制的2007年的资产负债表“资产总计”项目金额( )万元。

A.1 000

B.1 180

C.1 200

D.2 170