问题 阅读理解

If  you are  interested  in  becoming  a  registered  nurse,  you  are  most likely  aware that there are certain qualifications to become one.

Knowing the educational requirements to  be  a registered nurse  is the first step you   will  need  to take  in  your journey to  become  a  RN.  You will  need to  complete  a prescribed program  of study.The  education that the promising  registered  nurse  chooses  will depend on if he or she is interested in getting further education.

One of the most getting forms of education for registered nurses is an associate degree in  nursing  which takes  about two  years to  complete.  Other  RN  candidates  may  choose  a hospital diploma program where they take 30 to 60 hours worth of science classes and then take  many more hours of classes which are heavily focused on nursing.The diploma program usually  takes  a minimum of three years.  A diploma program meets the  basic  educational requirements to be a registered nurse.

Another choice is for the promising RN to get a Bachelor of Science degree in Nursing    from a university.Once a BSN degree is earned,it gives the person the opportunity to get     higher education opportunities in his or her field such as a Master’s Degree or a PhD.

The registered nurse educational requirements can vary from state to state in America     as each state has its own laws and policies that govern the nursing profession.However,all     registered nurses must take some sort of licensing exam in order to become legally able to     practice in the registered nursing profession.

While 2 to 3 years of training is required,it is possible to make a good living from the salary that you can earn as a registered nurse.But be aware that the profession can be     stressful.Some of the most stressful nursing positions are those in hospitals,particularly in     the emergency rooms.Some less stressful jobs may include working in private practice where     the hours will not be as long. 

66.The main idea of this article is to talk about——.

A.the most promising profession in the future

B.educational requirements to be a registered nurse

C.the nursing profession in different states

D.some useful information for future professions

67.According to this article,most people who want to be registered nurses prefer to go in for __________________ .

A.an associate degree           B.a hospital diploma program   、

C.a Bachelor of Science degree D.a Master’s or a PhD’s degree

68.It can be concluded from this article that ___________________.

A.a hospital diploma program takes the least time to finish compared with others

B.it’s really not difficult for people to be educated to become registered nurses

C.registered nurses are not legal unless they take some sort of licensing exam

D.being a registered nurse is the most stressful profession in America

69.What’s the writer’s attitudes towards being a registered nurse?

A.Subjective    B.Objective    C.Supportive   D.Opposing

70.If another paragraph is needed,it most probably deals with——.

A.how the nursing profession is managed by the government

B.different forms of degrees for being a registered nurse    ‘

C,the advantages and disadvantages of being a registered nurse

D.discussion about the different types of registered nurses

答案

66—70 BACBD

单项选择题 A1/A2型题
问答题

20×6年12月20日,甲公司与乙公司签订股权转让协议,协议约定,甲公司以 3200万元的价格购买乙公司25%股权,甲公司于协议约定后10日内支付购买价款。其他相关资料如下:
(1)甲公司于20×6年12月30日以银行存款支付了购买股权的价款,并支付了相关交易费用100万元,并于20×6年12月31日办理了股权划转手续。甲公司购买乙公司25%股权后,按照协议约定派出2名董事参与乙公司财务和经营政策的制定,对其具有重大影响。
(2)20×7年1月1日,乙公司账面净资产为8000万元,可辨认净资产的公允价值为10000万元,其中,固定资产的公允价值比账面价值增加了1400万元,预计尚可使用10年;无形资产的公允价值比账面价值增加了600万元,预计尚可使用5年。固定资产的无形资产的预计净残值均为零。
乙公司固定资产账面原价为6000万元,预计使用年限为15年,累计折旧为1200万元;无形资产的原价为2000万元,累计摊销为400万元,预计使用寿命为10年。
(3)20×7年3月20日,乙公司宣告分派20×6年度的现金股利1000万元,并于20天后除权。
(4)20×7年度,乙公司实现净利润1200万元;20×8年度和20×9年度实现净利润分别为-18000万元、6800万元。除净利润外,乙公司20×7年度、20×8年度和20×9年度可供出售金融资产的公允价值的变动分别为:500万元、-200万元、300万元。
(5)假定:①甲公司长期应收账款中的400万元为实质上构成对乙公司净投资的长期权益项目;②不考虑减值和所得税因素,甲公司对乙公司不存在其他额外的承诺事项;③乙公司20×8年度发生的亏损是因偶发事件的影响引起,预计未来将持续盈利。
要求:

计算甲公司20×8年度应确认的投资损益和未确认的亏损分担额,并编制与长期股权投资相关的会计分录;