问题 完形填空

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Section D

Directions: Read the passage carefully and answer the questions or complete the statements in the fewest possible words.

  Many parents who welcome the idea of turning off the TV and spending more time with the family are still worried that without TV they would constantly be on call as entertainers for their children. They remember thinking up all sorts of things to do when they were kids. But their own kids seem different, less creative, somehow. When there’s nothing to do, these parents observe regretfully, their kids seem unable to come up with anything to do besides turning on the TV.

  One father, for example, says, “When I was a kid, we were always thinking up things to do, projects and games. We certainly never complained in an annoying way to our parents, ‘I have nothing to do!’” He compares this with his own children today: “They’re simply lazy. If someone doesn’t entertain them, they’ll happily sit there watching TV all day.”

  There is one word for this father’s disappointment: unfair. It is as if he were disappointed in them for not reading Greek though they have never studied the language. He deplores(哀叹) his children’s lack of inventiveness, as if the ability to play were something innate(天生的) that his children are missing. In fact, while the tendency to play is built into the human species, the actual ability to play — to imagine, to invent, to elaborate (描述) on reality in a playful way — and the ability to gain fulfillment from it, these are skills that have to be learned and developed.

  Such disappointment, however, is not only unjust, it is also destructive. Sensing their parents’ disappointment, children come to believe that they are, indeed, lacking something, and that this makes them less worthy of admiration and respect. Giving children the opportunity to develop new resources, to enlarge their horizons and discover the pleasures of doing things on their own is, on the other hand, a way to help children develop a confident feeling about themselves as capable and interesting people.

81. According to many parents, without TV, their children would ask them to ___________.

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82. Why is it unfair for the father to blame his children for not being able to entertain themselves?

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83. When parents show constant disappointment in their children, the destructive effect is that the children will___________.

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84. According to the author, in what way can children’s self-confidence be developed?

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答案

81. be entertainers. / play with them./ entertain themselves./ be on call as entertainers./ act as entertainers.

82. Because they should learn and develop the ability to play.

Because they have to learn those skills (which are not innate).

Because these abilities should be learned and developed.

Because these abilities are not born with.

83. lose self-confidence.

believe that they are less worthy of admiration and respect.

believe that they’re lacking of something.

84. By giving children the opportunity to develop new resources, to enlarge their horizons and discover the pleasures of doing things.

By/Through playing and doing things on their own.

不定项选择 共用题干题

甲公司为增值税一般纳税人,发生的有关固定资产业务如下:(1)2012年12月20日,甲公司向乙公司一次购进两台不同型号且具有不同生产能力的A设备和B设备,支付货款1980万元,增值税进项税额336.6万元,包装费、保险费及运杂费20万元,另支付A设备安装费40万元,B设备不需要安装,同时,为购置设备发生的差旅费等相关费用4万元,全部款项已由银行存款支付。(2)2012年12月28日,A、B两台设备均达到预定可使用状态,A、B两台设备的公允价值分别为1224万元和816万元。该公司按每台设备公允价值的比例对支付的价款进行分配,并分别确定其入账价值。(3)两台设备预计的使用年限均为5年,预计净残值率为2%,A设备使用双倍余额递减法计提折旧,B设备采用年限平均法计提折旧。(4)2013年3月份,支付A设备和B设备的日常维修费用分别为2万元和1万元。(5)2013年12月31日,对固定资产进行减值测试,发现A设备实际运行效率和生产能力未完全达到预计的状况,存在减值迹象,预计可收回金额为640万元,其他各项固定资产均未发生减值迹象。(6)2014年6月20日,对B设备进行改扩建,支付职工薪酬60万元,领用生产用材料100万元,用银行存款支付其他费用40万元,替换部件账面价值为20万元,2014年9月30日B设备完成改扩建达到预定可使用状态。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(6)小题。(金额单位用万元表示)

根据资料(1)和(2),下列各项中,关于取得固定资产的会计处理表述正确的是()。

A.固定资产入账价值不包括支付的差旅费

B.支付的相关增值税税额应计入固定资产的取得成本

C.以一笔款项购入多项没有单独标价的固定资产,应按各项固定资产公允价值的比例对总成本进行分配,分别确定各项固定资产的成本

D.购买价款、包装费、运杂费、安装费等费用应计入固定资产的取得成本

判断题