问题 单项选择题

Passage 3

Which of the following is not mentioned as the products of 3M Co. in this news report a. Optical film. b. Post-it notes. c. Scotch tape. d. Desktops.

答案

参考答案:D

阅读理解

When I was a foreign teacher in China, every day I taught English to my students and they taught me about China. One day the topic turned to saying “ I love you”. I was shocked to learn that not one of my students has said this to their mothers, nor had their mothers said it to them. “Does your mother love you?” “ Of course,” they answered.

“ How do you know?” was my logical question. They responded that their moms cooked and always told them what they were doing wrong to show their caring. I was stunned. So mom’s cooking and criticizing read out as “I love you”. “Then do you say‘I love you’to her?” They agreed that getting good grades, followed by good jobs would be how they showed their love.

I come from a culture where most people are expressive enough, so I repeated these questions in classes over time. Gradually, I began to get different responses. Some of them had exchanged those sentiments with their moms.

One of my favourite stories of change came from a girl. When she came home from university, her mother met her at the door and hugged her. This had never happened before, but her mom said, “ Now that you have gone, I have more time to myself. I noticed that in some places mothers and children hug each other and decided it was a good idea and that I would begin hugging you.”

In my family we all say “I love you” a lot. While it is true that we often say the words without having great depth of feelings at that moment, it is almost like a blessing we give each other. Those three words carry a world of meaning, even when said as a greeting, but most especially if they are the last words we say to or hear from those we love.

小题1: Chinese people prefer to show love by __________.

A.saying “I love you”

B.cooking

C.getting good grades

D.doing something helpful小题2: The underlined word “stunned” mean________ in Chinese.

A.好笑

B.难受

C.震惊

D.有趣小题3: In paragraph 4, what’s the real meaning of the mom’s hugging?

A.She is meeting her daughter at the door.

B.She loves her daughter and misses her.

C.She is glad that she has more time to herself.

D.She finds it interesting to hug her daughter.小题4: Which of the following statements is RIGHT?

A.Chinese people never show love to their mothers.

B.Chinese students express love to their mothers by studying hard and trying to get good jobs.

C.In foreign countries people have great depth of feelings to say “I love you”.

D.People from different countries will never understand each other.小题5: What’s the main idea of the passage?

A.Say “I love you” more to your family.

B.Say “I love you” a lot to Chinese people.

C.Say “I love you” as a greeting to others.

D.Say “I love you” without great depth of feelings.

单项选择题

甲公司系国有独资公司,经批准自2008年1月1日起执行《企业会计准则》。甲公司对所得税一直采用债务法核算,适用的所得税税率为25%。甲公司自设立以来,一直按净利润的10%计提法定盈余公积,不计提任意盈余公积。
(1)为执行《企业会计准则》,甲公司对2008年以前的会计资料进行复核,发现以下问题:
①甲公司自行建造的办公楼已于2007年6月30日达到预定可使用状态并投入使用。甲公司未按规定在6月30日办理竣工决算及结转固定资产手续。2007年6月30日,该“在建工程”科目的账面余额为2000万元。2007年12月31日该“在建工程”科目账面余额为2190万元,其中包括建造该办公楼相关的专门借款在2007年7月至12月期间发生的利息50万元,应计入管理费用的支出140万元。
该办公楼竣工决算的建造成本为2000万元。甲公司预计该办公楼使用年限为20年,预计净残值为零,采用年限平均法计提折旧。至2008年1月1日,甲公司尚未办理结转固定资产手续。
②以400万元的价格于2006年7月1日购入的一套计算机软件,在购入当日将其作为管理费用处理。按照甲公司的会计政策,该计算机软件应作为无形资产确认入账,预计使用年限为5年,采用直线法摊销。
③“预付账款”账户余额中的600万元未按期结转为费用,其中应确认为2007年销售费用的为400万元、应确认为2006年销售费用的为200万元。
④误将2006年12月发生的一笔销售原材料收入1000万元,记入2007年1月的其他业务收入;误将2007年12月发生的一笔销售原材料收入2000万元,记入2008年1月的其他业务收入。其他业务收入2006年的毛利率为20%,2007年的毛利率为25%。
假定上述事项涉及损益的事项均可调整应交所得税。
(2)2008年7月1日,鉴于更为先进的技术被采用,经董事会决议批准,决定将B设备的使用年限由10年缩短至6年,预计净残值为零,仍采用年限平均法计提折旧。B设备系 2006年12月购入,并于当月投入公司管理部门使用,入账价值为10500万元;购入当时预计使用年限为10年,预计净残值为500万元。假定:
(1)甲公司上述固定资产的折旧年限、预计净残值以及折旧方法均符合税法的规定。
(2)上述差错均具有重要性。

业务①的更正分录不正确的是( )。

A.借:固定资产2000
贷:在建工程 2000

B.借:以前年度损益调整 50
贷:累计折旧 50

C.借:以前年度损益调整190
贷:在建工程190

D.借:财务费用 50
管理费用 140
贷:在建工程 190