问题 阅读理解

阅读理解。

     Dirty Britain Before the grass has thickened on the roadside and leaves have started growing on the trees is

a perfect time to look around and see just how dirty Britain has become. The sidewalks are stained with

chewing gum that has been spat out and the gutters (排水沟) are full of thrown away fast food cartons. Years

ago I remember traveling abroad and being saddened by the plastic bags, waste bottles at the edge of every

road. Nowadays, Britain seems to look at least as bad. What has gone wrong?

     The problem is that the rubbish created by our increasingly mobile lives lasts a lot longer than before. If it is

not cleared up and properly thrown away, it stays in the bushes for years; a semi-permanent reminder of what

a dirty little country we have now. Firstly, it is estimated that 10 billion plastic bags have been given to shoppers. These will take anything from 100 to 1,000 years to rot. However, it is not as if there is no solution to this. A

few years ago, the Irish government introduced a tax on non-recyclable carrier bags and in three months

reduced their use by 90%. When he was a minister, Michael Meacher attempted to introduce a similar

arrangement in Britain. The plastics industry was against that, of course. However, they need not have

bothered; the idea was killed before it could draw breath, leaving supermarkets free to give away plastic bags.

     What is clearly necessary right now is some sort of combined action, both individual and collective, before

it is too late. The alternative is to continue going downhill until we have a country that looks like a vast rubbish

tip (废物场 ). We may well be at the tipping point. Yet we know that people respond to their environment. If

things around them are clean and tidy, people behave cleanly and tidily. If they are surrounded by dirt, they

behave dirtily. Now, much of Britain looks pretty dirty. What will it look like in five years?

1. The writer says that it is a good time to see Britain before the trees have leaves because_______.

A. Britain looks perfect.

B. you can see Britain at its dirtiest.

C. you can see how dirty Britain is now.

D. the grass has thickened on the roadside.

2. According to the writer, the major problem is that __________.

A. rubbish can not be cleared up

B. rubbish lasts longer than it used to

C. our society is increasingly mobile

D. people in Britain are dirty

3. What can be learned about Michael Meacher?

A. He followed the Irish example with a tax on plastic bags.

B. He failed in his attempt to introduce a tax on plastic bags.

C. His attempt to follow the Irish example with a tax on plastic bags was welcomed.

D. He had problems with the plastics industry who weren't bothered about the tax.

4. What does the writer state in the last paragraph?

A. It's too late for people to take immediate action.

B. There is more than one solution to the problem.

C. Britain will become an extremely dirty country in five years.

D. People tend to behave according to what they see around them

答案

1-4: C B B D

单项选择题 案例分析题

甲公司20×8年度发生的有关交易或事项如下:

(1)1月1日,与乙公司签订股权转让协议,以发行权益性证券方式取得乙公司持有的丙公司80%的股权。购买日,甲公司所发生权益性证券的公允价值为12000万元,丙公司可辨认净资产账面价值为13000万元,公允价值为16000万元。购买日前,甲公司、乙公司不存在关联方关系。 购买日,丙公司有一项正在开发关符合资本化条件的生产工艺专有技术,已资本化金额为560万元,公允价值为650万元。甲公司取得丙公司80%的股权后,丙公司继续开发该项目,购买日至年末发生开发支出1000万元。该项目年末仍在开发中。

(2)2月5日,甲公司以1800万元的价格从产权交易中心竞价取得一项专利权,另支付相关税费90万元。为推广由该专利权生产的产品,甲公司发生宣传广告费用25万元、展览费15万元。该专利权预计使用5年,预计净残值为零,采用直线法摊销。

(3)7月1日,甲公司与丁公司签定合同,自丁公司购买管理系统软件,合同价款为5000万元,款项分五次支付,其中合同签定之日支付购买价款的20%,其余款项分四次自次年起每年7月1日支付1000万元。管理系统软件购买价款的现值为4546万元,折现率为5%。该软件预计使用5年,预计净残值为零,采用直线法摊销。

要求:根据上述资料,不考虑其他因素,回答问题:

甲公司竞价取得专利权的入账价值是()万元。

A.1800

B.1890

C.1915

D.1930

单项选择题