问题 阅读理解

In the UK, students’ residence halls are run as profit-making business, but this can occasionally be to students’ disadvantage.

As many universities choose to contract out their hall’s management to private companies, room rents are rising and student rights are suffering.

In 2006, 55 percent of student rooms were managed by private companies — only 27 percent by universities and colleges, the National Union of Students (NUS) has reported.

These private companies are improving the hall’s facilities in return for higher room rents. The most noticeable example of this trend is the growth in luxury halls. These are halls for students willing to pay more for larger rooms with better services.

Chancellors Court, at Edinburgh University in Scotland, is one such luxury hall. Rooms are divided between standard and large, with larger rooms costing 173 pounds each week, 40 pounds more than smaller rooms. They come with a scenic view, color TV, fast Internet connection and a modern bathroom.

Other luxury halls have private gyms for their residents. Private companies capitalize (用…以牟利) on their investment by renting out the students rooms to travelers over the summer vacation period.

But the NUS is concerned that luxury halls are affecting room rents at standard un-privatized halls. Most students in the UK pay on average 126 pounds a week for a private room in catered (提供餐饮的) halls of residence, the International Students Advice and Welfare organization has reported. According to the NUS, rent in UK halls of residence has risen by almost a quarter from 2005 to 2007.

Veronica King, NUS vice-president of welfare, wants the privatization of university accommodation to stop.

“For the students for whom luxury is not affordable, there is a significant risk that accommodation costs, coupled with the burden of complete fees, may reduce the choice of where to go to university,” she said.

Legal quarrels with privatized halls may also account for some of the 10 percent per year rise in student complaints to the Office of the Independent Adjudicator for Higher Education (OIA). The OIA is an independent student complaints scheme that has authority over all higher education institutions in England and Wales.

Rob Behrens, chief executive of the OIA, said he was unsurprised by the rise in complaints. “The bottom line is that students are today more self-confident in thinking about what their rights are and what are the things they can get form the commitments they make.”

1.Why are room rents rising in British universities?

A.Because the world is facing a financial crisis.

B.Because most universities are getting bored about students’ complaints.

C.Because many universities let private companies run students’ halls.

D.Because not all universities can meet the demands of the students.

2. Which of the following is not mentioned about a luxury hall?

A.Students have to pay more for a luxury hall.

B.Students can have a good view in a luxury hall.

C.Students can enjoy their own gym in a luxury hall.

D.Students can have an Internet connection free of charge.

3.Why do some students want to pay more for a luxury hall?

A.Because they just want to show that they are rich. 

B.Because they are better served in a luxury hall.

C.Because there are too much complaints about small rooms.

D.Because there are no other choices.

答案

   

小题1:C

小题2:D

小题3:B

问答题

甲化工厂系国有工业企业,经批准从2008年1月1日开始执行《企业会计准则》。为了保证新准则的贯彻实施,该厂根据《企业会计准则》制定了《甲化工厂会计核算办法》(以下简称“办法”),并组织业务培训。在培训班上,总会计师就执行新准则、办法的内容等作了系统讲解。部分会计人员感到对会计政策变更的条件、会计估计变更的原因以及相应的会计处理方法不理解,向总会计师请教。总会计师根据《企业会计准则》的有关规定,作了解答;同时结合本企业实际,系统地归纳了执行新准则、办法的主要变化情况。
(一)2008年执行的新准则、办法与该厂原做法相比,主要有以下几个方面的变化:
(1) 计提坏账准备的范围由应收账款扩大至应收账款、应收票据、其他应收款等。
(2) 将短期投资、长期债权投资分别改为交易性金融资产、持有至到期投资或可供出售金融资产核算。对子公司的长期股权投资改为成本法核算。
(3) 将存货的发出计价方法由后进先出法改为先进先出法。
(4) 将已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物由无形资产、固定资产改为投资性房地产核算。
(5) 将收入的确认标准由按照发出商品、同时收讫价款或者取得索取价款的凭据确认收入,改为在同时满足以下五个条件时才能确认收入:
①企业已将商品所有权上的主要风险和报酬转移给购货方;
②企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
③收入的金额能够可靠地计量;
④相关的经济利益很可能流入企业;
⑤相关的已发生或将发生的成本能够可靠地计量。
(6) 将所得税的会计处理方法由应付税款法改为资产负债表债务法。
(二)2009年1月,该厂对一年来执行新准则、办法的情况进行了总结,结合企业实际情况,决定从2009年1月1日起对会计处理方法作以下调整:
(1) 坏账准备的计提比例由全部应收款项余额的5%改为:1年以内账龄的,计提比例为5%;1~2年账龄的,计提比例为10%;2~3年账龄的,计提比例为50%;3年以上账龄的,计提比例为100%。
(2) 将某条生产线的折旧方法由直线法改为年数总和法。
(3) 该厂2008年有一栋出租的办公楼,作为投资性房地产核算,采用成本模式进行后续计量,至2009年1月1日,该办公楼的原价为4000万元,已提折旧240万元,已提减值准备100万元。税法规定的折旧方法、折旧年限、净残值均与会计相同。2009年1月1日,决定改用公允价值进行后续计量。该办公楼2008年12月31日的公允价值为3800万元。假定2008年12月31日前无法取得该办公楼的公允价值。
其他资料:该厂适用的所得税税率为25%,按净利润的10%提取盈余公积。

假定你作为甲化工厂总会计师,如何解释:①会计政策变更的条件及其具体会计处理方法是什么②会计估计变更的原因及其具体会计处理方法是什么

单项选择题