问题 阅读理解

What do you want to be when you grow up? A teacher? A doctor? How about an ice-cream taster?

Yes, there really is a job where you can get paid to taste ice cream. Just ask John Harrison an “Official Taste Tester” for the past 21 years. Testing helps manufacturers (制造商) to be sure of a product’s quality. During his career Harrison has been responsible for approving large quantities of the sweet ice cream—as well as for developing over 75 flavors (口味).

Some people think that it would be easy to do this job; after all, you just have to like ice cream, right? No—there’s more to the job than that, says Harrison, who has a degree in chemistry. He points out that a dairy or food-science degree would be very useful to someone wanting a career in this “cool” field.

In a typical morning on the job, Harrison tastes and assesses 60 ice cream samples. He lets the ice cream warm up to about 12℉. Harrison explains: “You get more flavor from warmer ice cream, which is why some kids like to stir (搅拌) it, creating ice-cream soup.”

While the ice cream warms up, Harrison looks over the samples and grades each one its appearance. “Tasting begins with the eyes,” he explains. He checks to see if the ice cream is attractive and asks himself, “Dose the product have the color expected from that flavor?” Next it’s time to taste!

Continuing to think up new ideas, try out new flavors, and test samples from so many kinds of ice cream each day keeps Harrison busy but happy---working at one cool job.

小题1: What is John Harrison’s job?

A.An official.

B.An ice-cream taster.

C.A chemist.

D.An ice-cream manufacturer.小题2:According to John Harrison, to be qualified(合格的) in the “cool field”, it is helpful to ________.

A.keep a diary of work

B.have a degree in related subjects

C.have new ideas every day

D.find out new flavor each day小题3: What does Harrison do first when testing ice cream?

A.He stirs the ice cream.

B.He examines the color of the ice cream.

C.He tastes the flavor of the ice cream.

D.He lets the ice cream warm up.小题4:Which of the following is probably the best title of the passage?

A.Tasting with Eyes

B.Flavors of Ice Cream

C.John Harrison’s Life

D.One Cool Job

答案

小题1:B

小题2:B

小题3:D

小题4:D

题目分析:本文以John Harrison为例子介绍了一个品尝冰淇淋的职业,并说明这份工作的要求和工作过程。

小题1:推理题,通过第二段Yes, there really is a job where you can get paid to taste ice cream. Just ask John Harrison, an “Official Taste Tester” for the past 21 years说明John就是通过品尝冰淇淋获得收入的人,也就是冰淇淋品尝家。选B。

小题2:推断题。根据第三段He points out that a dairy or food-science degree would be very useful to someone wanting a career in this “cool” field说明想要从事这个行业的人,要有相关学科学位。选B。

小题3:推断题。根据第四段He lets the ice cream warm up to about 12 F. Harrison explains, “You get more flavor from warmer ice cream说明他在观察和品尝冰淇淋前要把冰淇淋加热。选D。

小题4:主旨大意题。本文以John Harrison为例子介绍了一个品尝冰淇淋的职业,所以用cool是双关语,表示“凉爽和酷的工作”,选D。

单项选择题

东胜公司为增值税一般纳税人,适用的增值税税率为17%,2008年东胜公司委托旭日公司(增值税一般纳税人)代为加工一批属于应税消费品的原材料(非金银首饰),该批委托加工原材料收回后专门用于加工生产应税消费品B。
发出原材料的实际成本为100万元,支付的不含增值税的加工费为20万元,代收代缴的消费税额为2万元,该批委托加工的原材料已验收入库。
用该批原材料生产的B产品与乙公司签定合同为乙公司生产A产品30台。该合同约定:东胜公司为乙公司提供B产品30台(该合同为不可撤销合同),每台售价8万元(不含增值税,本题下同)。将该原材料加工成30台B产品尚需加工成本总额为80万元。估计销售每台B产品尚需发生相关税费2万元。本期期末市场上该原材料每吨售价为5万元,估计销售每吨原材料尚需发生相关税费0.15万元。B产品的市场价格是每台10万元。该公司 2007年末已为该原材料计提存货跌价准备35万元。
要求:根据上述资料,不考虑其他因素,回答下列第13至第16题。

关于原材料可变现净值的确定,下列说法正确的是( )。

A.专门用于生产产品的原材料应当以成本计量

B.原材料的可变现净值的确定与当期市场上原材料的售价直接相关

C.专门用于生产B产品的原材料可变现净值以其生产的产品的市场价格为基础确定

D.专门用于生产B产品的原材料可变现净值以其生产的产品的合同价格为基础确定

判断题