问题 阅读理解

The candidate who is longing for election to the highest office in the United States must be native-born American citizen who is at least 35 years old and who has lived in the United States for at least 14 years. The election course is complicated, and the road to the Oval Office is long.

Potential candidates must present papers stating their intention to seek their party’s recommendation; delegates(代表) then choose from among those running some months later at the national conferences. Before that, however, each state holds a primary election that determines how the state’s voters want the party’s delegates to vote. Methods of choosing the delegates vary from state to state. At the conferences, there are speeches and often heated discussions. It may take several rounds of voting before delegates can agree on a candidate. On the final day of the meeting, the presidential candidate announces his or her choice for vice president.

Election Day, by law, is the Tuesday that follows the first Monday in November. On this day, registered voters may cast their votes for president, vice president, and candidates for other federal state, and local offices. The popular vote, however, does not determine who will be president. The president is chosen by a vote of the Electoral College, a group of 538 citizens from the 50 states and the District of Columbia who are chosen to cast votes for the president and vice president.

The rules for choosing electors, as with the delegates, vary. Each state also decides whether its electoral votes must reflect the popular vote. The number of electors in each state is determined by the number of representatives and senators that a state sends to Congress and, therefore, may change every 10 years, depending on the results of the United States census (人口普查). The winner must get at least 270 of the electoral votes when the Electoral College meets in December of the election year. The election results are not official, however, until the following January, when Congress meets in a joint conference to count the electoral votes.

At the end of the road to the Oval Office is the swearing-in ceremony, at which the new or reelected president takes the oath of office on January 20.

小题1:Which of the following is not a requirement for candidates for the presidency of the USA?

A.Minimum age of thirty-five years old.

B.Native of the United States of America.

C.Bottom residency of fourteen years in the State

D.Previous experience in an elective office.小题2:According to the passage, we can conclude that _______.

A. ways to select the delegates of each state are very much the same in the USA.

B. the candidate who wins the popular vote will be the winner of the election

C. the change of a state’s population barely has effects on the presidential election.

D. the presidents of the United States are theoretically picked by the citizens directly.

小题3:Which of the following might be the best title of the passage?

A.The Various Ways of Presidential Election in the USA

B.The Qualifications for Being the President of the USA

C.The Process of the Election for the President of the USA

D.The Rules for Choosing Presidential Candidates in the USA

答案

小题1:D

小题2:D

小题3:C

题目分析:这篇文章讲的是美国总统的选举过程,包括选举人参加选举的条件,和选举投票的过程。

小题1:细节题:从第一段的句子:The candidate who is longing for election to the highest office in the United States must be native-born American citizen who is at least 35 years old and who has lived in the United States for at least 14 years.可知美国总统的候选人的要求是最低35岁,美国本土出生的人,还要在美国至少生活14年,没有提到要求以前有选举的经历选D。

小题2:细节题:从第三段的句子:The president is chosen by a vote of the Electoral College, a group of 538 citizens from the 50 states and the District of Columbia who are chosen to cast votes for the president and vice president. 可以推断出从理论上讲美国总统是由公民直接选举出来的,选D。

小题3:标题题:从全文和第一段的句子:The election course is complicated, and the road to the Oval Office is long.可知这篇文章讲的是美国总统的选举过程,选C。

问答题

长江上市公司(以下简称长江公司)为扩大生产经营规模,实现生产经营的互补,2012年1月1日合并了甲公司。长江公司与甲公司均为增值税一般纳税人,适用的增值税税率均为17%。除特别注明外,产品销售价格均为不含增值税的公允价值。有关资料如下:
(1)2012年1月1日,长江公司通过发行20000万股普通股(每股面值1元,市价为4元)取得了甲公司60%的股权,另支付发行费用1000万元,并于当日开始对甲公司的生产经营决策实施控制。同日,甲公司可辨认净资产账面价值为120000万元,可辨认净资产公允价值为122000万元。合并前,长江公司、甲公司均受大海公司控制。
(2)2012年12月31日长江公司和甲公司个别财务报表部分项目金额如下:
单位:万元

项目 长江公司 甲公司
营业收入 20000 5000
营业成本 12000 3000
管理费用 1000 600
资产减值损失 300 100
存货 4000 2000
同定资产 6000 3000
无形资产 2000 500
递延所得税资产 400 200
商誉 500(2011年度吸
收合并丙公司形成)
(3)2012年度长江公司、甲公司发生的内部交易或事项如下:
①3月15日,长江公司以每件2万元的价格自甲公司购入300件A商品,款项于3月30日支付。甲公司A商品的成本为每件1.4万元。至2012年12月31日,该批商品已对外售出200件,销售价格为每件3万元。
②6月25日,长江公司出售一件产品给甲公司作为管理用固定资产使用。该产品在长江公司的成本为124万元,销售给甲公司的售价为200万元。甲公司取得该固定资产后当月投入使用,预计其使用年限为10年,按照年限平均法计提折旧,预计净残值为0。假定税法规定的折旧年限,折旧方法及净残值与会计规定相同。至2012年12月31日,甲公司尚未支付该设备购入款。长江公司对该项应收账款计提坏账准备20万元。
③7月2日,长江公司与甲公司签订协议,将一项专利权转让给甲公司,转让时该专利权的账面价值为60万元,售价为100万元,当日长江公司收到款项存入银行。该专利权尚可使用年限为5年,采用直线法摊销,无残值,假定该专利权的摊销计入管理费用。
(4)其他有关资料:
①不考虑增值税和所得税以外的其他税费。
②长江公司、甲公司均按照净利润的10%提取法定盈余公积。
③本题中涉及的存货、同定资产和无形资产均未出现减值迹象。
④本题中长江公司及甲公司均采用资产负债表债务法核算所得税,适用的所得税税率均为25%,抵消内部交易时应考虑递延所得税的影响。
要求:

确定长江公司个别财务报表中对甲公司长期股权投资在2012年12月31日的账面价值。

填空题