问题 阅读理解

阅读理解。

     The human nose has given to the language of the world many interesting expressions. Of course, this

is not surprising. Without the nose, We could not breathe or smell. It is the part of the face that gives a

person special character. Cyrano de Bergerac said that a large nose showed a great man-courageous, manly,

and wise.

     A famous woman poet wished that she had two noses to smell a rose! Blaise Pascal made an interesting

remark about Cleopatra's nose. If it had been shorter, he said, it would have changed the whole face of the

world!

     Man's nose has had an important role in his imagination. Man has referred to the nose in many ways to

express his emotions. Expressions dealing with the nose refer to human's weakness, anger, pride, jealousy

and revenge (报复).

     In English there are a number of phrases about the nose. For example, to hold up one's nose expresses

a basic human feeling-pride. People can hold up their noses at people, things, and places.

     The phrase, to be led around by the nose, shows man's weakness. A person who is led around by the

nose lets other people control him. On the other hand, a person who follows his nose lets his instinct (本能)

guide him.

      There are a number of others. However, it should be as plain as the nose on your face that the nose is

more than an organ for breathing and smelling.

1. The passage is about ______.

A. an organ, with which people can breathe and smell

B. the nose, which gives different and useful expressions

C. the nose giving a person special character

D. the interesting remarks about the nose made by some people

2. From the passage we know _______.

A. "Cleopatra's nose" changed the whole face of the world indeed

B. Cleopatra had a strong will to change the whole look of the world

C. Cleopatra's nose was not short

D. Cleopatra hoped that people would change the whole face of the world

3. The nose expresses ______.

A. some human weakness or other

B. people's shortcomings

C. people's different emotions

D. human feelings in bad sense

4. A person who follows his nose _____.

A. won't take others' advice

B. is easily controlled by others

C. is weak-minded

D. will let his will guide him

答案

1-4: BCCD

多项选择题
问答题

华夏股份有限公司为发行A股的上市公司(以下简称华夏公司),适用的增值税税率为17%。2008年年度报告在2009年3月15日经董事会批准报出。在2008年年报审计中,注册会计师发现了下列情况:
(1) 2008年12月31日华夏公司拥有A公司80%的股权,A公司资产总额4000万元,负债总额4500万元,因资不抵债生产经营处于困难境地,为此,华夏公司决定不将A公司纳入合并范围。为帮助A公司摆脱困境,华夏公司董事会决定在2009年再投入2000万元对A公司进行技术改造,以提高A公司产品的竞争能力。
(2) 2008年7月1日华夏公司销售一台大型设备给B公司,采取分期付款方式销售,分别在2009年6月末、2010年6月末和2011年6月末各收取1000万元(不含增值税),共计3000万元。华夏公司在发出商品时未确认收入,经询问,华夏公司将在约定的收款日按约定收款金额分别确认收入。已知该大型设备的成本为2100万元,银行同期贷款利率为6%。华夏公司在发出商品时的账务处理是:
借:发出商品 2100
贷:库存商品 2100
(3) 2008年10月1日,华夏公司用闲置资金购入股票450万元,作为交易性金融资产,至年末该股票的收盘价为420万元,华夏公司将跌价损失冲减了资本公积30万元。华夏公司的账务处理是:
借:资本公积——其他资本公积 30
贷:交易性金融资产 30
(4) 2008年6月30日,华夏公司支付现金800万元购入用于出租的房屋,将该房屋作为投资性房地产,采用公允价值模式计量。华夏公司购入时的账务处理是:
借:投资性房地产800
贷:银行存款800
2008年末该房屋的公允价值为850万元,华夏公司将公允价值变动计入当期损益:
借:投资性房地产 50
贷:公允价值变动损益 50
将下半年租金收入60万元计入投资收益:
借:银行存款 60
贷:投资收益 60
经了解,华夏公司处于偏僻地区的出租用房屋,因无法取得公允价值而采用成本模式计量。在成本模式下,房屋的折旧年限为20年,预计净残值为0,采用直线法计提折旧。
(5) 2007年1月,华夏公司支付2000万元购入一项非专利技术,作为无形资产入账。因摊销年限无法确定,未对该非专利技术进行摊销。2007年末,该非专利技术出现减值的迹象,华夏公司计提了200万元资产减值损失。2008年年末,华夏公司认为该减值的因素已经消失,将计提的资产减值损失作了全额冲回。华夏公司的账务处理是:
借:无形资产减值准备 200
贷:资产减值损失200
(6) 2008年12月20日,华夏公司准备将一台五成新设备出售。该设备原值为400万元,已提折旧200万元,未计提减值准备;在转换为持有待售资产时,其公允价值减去处置费用的金额为230万元。华夏公司的账务处理是:
借:累计折旧 30
贷:公允价值变动损益 30
(7) 2008年12月18日,华夏公司向C公司销售商品一批,取得收入5000万元(不含税),货款未收到。2009年1月,C公司提出该商品存在质量问题要求退货,华夏公司经与C公司反复协商,达成一致意见:华夏公司给予折让5%,C公司放弃退货的要求。华夏公司在开出红字增值税专用发票后,在2009年1月所作的账务处理是:
借:主营业务收入(5000×5%) 250
应交税费——应交增值税(销项税额) 42.5
贷:应收账款 292.5
[要求]

分析说明华夏公司不将A公司纳入合并范围是否正确。