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问题 多项选择题

下列属于会计等式的是( )

A．本期借方发生额合计=本期贷方发生额合计

B．本期借方余额合计=本期贷方余额合计

C．资产=负债+所有者权益 中国会计网

D．收入-费用=利润

答案

参考答案：C,D

解析： AB属于试算平衡公式

材料分析题

主题班会：

四年生活再回首初中生活的最后一次班会上，师生都很激动，四年里朝夕相处的一幕幕又浮现在眼前。“难忘”似乎成了大家的口头禅。

★“难忘老师的那句话”

小刚：那个周末，网吧前的偶遇，老师的那句“管理不好自己的人，必定一无所成”让我从此远离网吧。而成功地远离网吧又让我自信了好多。

★“难忘老师的那次家访”

小强：张老师家访时的那席话，让我明白家庭的变故是上天给了我磨炼的机会。从此，不悲观不放弃，永驻我心。

★“难忘……”

班主任张老师：难忘同学们在课堂上、赛场上及校外活动中所表现出的强烈的好胜心和团结合作；难忘同学间偶尔的不愉快后，很快表现出的大度与大气；难忘同学们争创无人监考考场时的宣誓场面与考试时的诚实表现。同学们，老师为你们的长大而高兴，相信我们每个人的明天都会更加美好！

根据所学知识回答：

（1）让一个沉迷网游的人远离网吧不是一件容易的事，这需要具有坚强的意志。小刚成功远离网吧，对沉迷网游而又极想自拔的人有哪些启示意义？

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（2）“家庭的变故是上天给了我磨炼的机会”，“不悲观不放弃，永驻我心”。从这些话语中能看出小强对挫折的认识和基本态度是怎样的？

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（3）班主任张老师的三个“难忘”，实际上是对同学们哪些优良品质的肯定？

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填空题

We might marvel at the process made in every field of study, but the method of testing a person’s knowledge and ability remain as primitive as ever they were. It really is extraordinary that after all these years educationists have still failed to devise anything more efficient and reliable than examinations.
41. ______
They may be a good means of testing memory, or the knack of working rapidly under extreme pressure, but they can tell you nothing about a person’s true ability and aptitude.
42. ______
Your whole future may be decided in one fateful day. It doesn’t matter that you weren’t feeling very well, or that your mother died. Little things like that don’t count: the exam goes on. no one can give of his best when he is in mortal terror, or after a sleepless night, yet this is precisely what the examination system expects him to do. The moment a child begins school, he enters a world of vicious competition where success and failure are clearly defined and measured. Can we wonder at the increasing number of "dropouts": young people who are written off as utter failures before they have even embarked on a career Can we be surprised at the suicide rate among students
43. ______
Examinations do not motivate a student to read widely, but to restrict his reading; they do not enable him to seek more and more knowledge, but induce cramming. They lower the standards of teaching, for they deprive the teacher of all freedom. Teachers themselves are often judged by examination results and instead of teaching their subjects, they are reduced to training their students in exam techniques which they despise. The most successful candidates are not always the best educated; they are best trained in the technique of working under duress.
44. ______
Examiners are only human. They get tried and hungry; they make mistakes. Yet they have to mark stacks of hastily scrawled scripts in a limited amount of time. They work under the same sort of pressure as the candidates. And their word carries weight. After a judge’s decision you have the right of appeal, but not after an examiner’s.
45. ______
Is it cynical to suggest that examinations are merely a profitable business for the institutions that run them This is what it boils down to in the last analysis. The best comment on the system is this illiterate message recently scrawled on a wall: "I were a teenage drop-out and now I am a teenage millionaire."
[A] A good education should, among other things, train you to think for yourself. The examination system does anything but that. What has to be learnt is rigidly laid down by a syllabus, so the students are encouraged to memorize.
[B] The results on which so much depends are often nothing more than a subjective assessment by some anonymous examiner.
[C] Examinations can be taken as a test of a student’s knowledge about a particular subject which would tell the student where he stands among others, and how much he knows and how much he ought to know.
[D] As anxiety-makers examinations are second to none. That is because so much depends on them. They are the mark of success or failure in our society.
[E] The student appearing for the exam takes it under extreme tension and pressure because he knows that he has only one chance to prove his worth and if he fails, he will be left behind for the rest of his life.
[F] For all the pious claim that examinations test what you know, it is common knowledge that they more often do the exact opposite.
[G] There must surely be many simpler and more effective ways of assessing a person’s true abilities.
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