问题 阅读理解

阅读理解。

     In 1901, H. G. Wells, an English writer, wrote a book describing a trip to the moon. When the Explorers

(探险者) landed on the moon, they discovered that the moon was full of underground cities. They expressed

their surprise to the"moon people" they met.In turn, the"moon people" expressed their surprise."Why," they

asked,"are you traveling to outer space when you don't even use your inner space?"

     H. G. Wells could only imagine travel to the moon. In 1969, human beings really did land on the moon.

People today know that there are no underground cities on the moon. However, the qu- estion that the "moon

people" asked is still an interesting one. A growing number of acientists are seriously thinking about it.

     Underground systems are already in place. Many cities have underground car parks. In some cities, such

as Tokyo, Seoul and Montreal, there are large underground shopping areas. The"Chunnel", a tunnel (隧道)

connecting England and France, is now complete.

     But what about underground cities? Japan's Taisei Corporation is designing a network of underground

systems, called"Alice Cities," The designers imagine using surface space for pubic parks and using underground space for flats, offices, shopping, and so on. A solar dome (太阳能穹顶) would cover the whole city.

     Supporters of underground development say that building down rather than building up is a good way to use

the earth's space. The surface, they say, can be used for farms, parks, gardens, and wilderness, H. G. Wells

"moon people" would agree. Would you?

1. The explorers in H. G. Wells, story were surprised to find that the "moon people"_____.

A. knew so much about the earth

B. understood their language

C. lived in so many underground cities

D. were ahead of them in space technology

2. What does the underlined word "it" (paragraph 2) refer to?

A. Discovering the moon's inner space.

B. Using the earth's inner space.

C. Meeting the "moon people" again.

D. Traveling to outer space.

3. What sort of underground systems are already here with us?

A. Offices, shopping areas,  power stations.

B. Tunnels, car parks, shopping areas.

C. Gardens, car parks, power stations.

D. Tunnels, gardens, offices.

4. What would be the beat title for the text?

A. Alice Cities-cities of the future

B. Space travel with H. G. Wells

C. Enjoy living underground

D. Building down, not up

答案

1-4: CBBD

单项选择题 A1/A2型题
单项选择题

甲公司系20×8年12月成立的股份有限公司,对所得税采用资产负债表债务法核算,适用的企业所得税税率为25%,计提的各项资产减值准备均会产生暂时性差异,当期发生的可抵扣暂时性差异预计能够在未来期间转回。甲公司每年末按净利润的10%计提法定盈余公积。
(1)甲公司20×8年12月购入生产设备W,原价为8000万元,预计使用年限为10年,预计净残值为零,采用年限平均法计提折旧。20×9年末,甲公司对该项设备进行的减值测试表明,其可收回金额为6300万元。2010年末,甲公司对该项设备进行的减值测试表明,其可收回金额仍为6300万元。上述减值测试后,该设备的预计使用年限、预计净残值等均保持不变。甲公司对该项固定资产采用的折旧方法、预计使用年限、预计净残值均与税法规定一致。
(2)甲公司20×9年7月购入S专利权,实际成本为2000万元,预计使用年限10年(与税法规定相同)。20×9年末,减值测试表明其可收回金额为1440万元。2010年末,减值测试表明其可收回金额为1800万元。
(3)甲公司于20×9年末对某项管理用固定资产H进行减值测试,其可收回金额为4000万元,预计尚可使用年限5年,预计净残值为零。该固定资产的原价为5700万元,已提折1日950万元,原预计使用年限6年,按年限平均法计提折旧,预计净残值为零。但甲公司20×9年末仅对该固定资产计提了450万元的固定资产减值准备。甲公司2010年年初发现该差错并予以更正。假定甲公司对该固定资产采用的折1日方法、预计使用年限、预计净残值均与税法规定一致。
(4)2010年末,甲公司存货总成本为1800万元,账面价值与总成本相一致,其中:完工乙产品为1000台,单位成本为1万元;库存原材料总成本为800万元。完工乙产品中有800台订有不可撤销的销售合同。2010年末,该公司不可撤销的销售合同确定的每台销售价格为1.2万元,其余乙产品每台销售价格为0.8万元;估计销售每台乙产品将发生销售费用及税金0.1万元。由于产品更新速度加快,市场需求变化较大,甲公司计划自2011年1月起生产性能更好的丙产品,因此,甲公司拟将库存原材料全部出售。经过合理估计,该库存原材料的市场价格总额为800万元,有关销售费用和税金总额为30万元。
(5)甲公司2010年度实现利润总额7050万元,其中国债利息收入为50万元:实际发生的业务招待费230万元,按税法规定允许扣除的金额为80万元。
假设除上述事项外,甲公司元其他纳税调整事项。
根据以上资料,回答下列各题:

2010年末甲公司拥有的S专利权的计税基础是( )万元。

A.1500

B.1600

C.1700

D.1800