问题 阅读理解

III.阅读(共两节,满分40分)

第一节 阅读理解(共15小题;每小题2分,满分30分)

阅读下列短文,从每题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。

A

Can you imagine a stranger will read your e – mails without your permission or scan the website you’ve visited or perhaps someone will casually glance through your credit card purchases or cell phone bills? All of the things may happen to you one day.

In fact,it’s likely that some of these things have already happened to you. Who would watch you without your permission? It might be a spouse, a girlfriend, a marketing company, a boss, a cop or a criminal. Whoever it is,they will see you in a way you never intended to be seen or even do something that may bring a disaster to you.

Psychologists tell us boundaries are healthy, and that it's important to reveal to friends, family and lovers at appropriate times. But few boundaries remain nowadays. The digital bread crumbs (碎屑) you leave everywhere make it easy for strangers to know who you are, where you are and what you like. In some cases, a simple Google search can leak the deepest thought in your mind. Like it or not, increasingly we live in a world where you simply cannot keep a secret.

The key question is:Does that matter? For many Americans, the answer apparently is “no”.

When opinion polls ask Americans about privacy, most of them say they are really concerned about losing it. And 60 percent of the respondents say they feel their privacy is “slipping away, and that bothers me”. 

But people say one thing and do another.Only a small of Americans change any behaviors in an effort to preserve their privacy.Few people turn down a discount attollbooths (收费站)to avoid using the EZ—Pass system that can track automobile movements. Privacy economist Acquisti has run a series of tests that reveal people will give up personal information such as telephone number, address, or social security numbers just to get their hands on a pitiful 50-cents-off coupon(优惠券).      But privacy does matter—at least sometimes.It's like health;when you have it,you don’t notice it.Only when it’s gone do you wish you’d done more to protect it. Without privacy, one will be naked in front of others.

41.What would psychologists advise on the relationships between friends?

A.Friends should open their hearts to each other.

B.Friends should always be faithful to each other.

C.There should be a distance even between friends.

D.There should be fewer quarrels between friends

42.Why does the author say “we live in a world where you simply cannot keep a secret”?

A.Modern society has finally developed into an open society.

B.People leave traces around when using modern technology.

C.There are always people who are curious about others’ affairs.

D.Many search engines profit by revealing people’s identities.

43.What do most Americans do about privacy protection?

A.They change behavior that might disclose their identity.

B.People turn down a discount at tollbooths to avoid using the EZ – Pass system.

C.They rely more and more on advanced technology.

D.They talk a lot but hardly do anything about it.

44.According to the passage,privacy is like health in that___________.

A.people will make every effort to keep it

B.its importance is hardly understood

C.It is something that can easily be lost

D.people don’t value it until they lose it

45.What would be the best title for the passage?

A.No privacy, no health.

B.Treasure your privacy.

C.Boundaries are important between friends.

D.The information age has its own shortcomings.

答案

41—45 CBDDB    

选择题
单项选择题 案例分析题

甲公司为上市公司,2011~2013年发生如下交易。

(1)2011年5月2日,甲公司取得乙公司30%的股权,对乙公司具有重大影响,实际支付价款5400万元。当日,乙公司可辨认净资产账面价值为17800万元。其中股本为10900万元,资本公积为3800万元,盈余公积为280万元,未分配利润为2820万元。此交易发生前,甲公司与乙公司无任何关联方关系。

①取得投资时,乙公司除一批X商品的公允价值与账面价值不等外,其他资产、负债的公允价值与账面价值均相同,该批X商品的账面成本为600万元,公允价值为800万元,未计提存货跌价准备。甲公司与乙公司的会计年度及采用的会计政策相同。

②2011年7月1日,乙公司宣告发放股票股利300万元,并于8月10日实际发放。

③2011年9月,乙公司将其成本为400万元的Y商品以700万元的价格出售给甲公司,甲公司将取得的Y商品作为存货管理。

④乙公司2011年5月1日至12月31日实现净利润2200万元,提取盈余公积220万元。截至2011年12月31日,X、Y商品均已全部对外出售。2011年末乙公司因持有的可供出售金融资产公允价值上升计入其他综合收益200万元(已扣除所得税影响)。

(2)2012年1月1日,甲公司经与丁公司协商,双方同意甲公司以其持有的一项厂房和投资性房地产作为对价,取得丁公司持有的乙公司50%的股权。取得上述股权后,甲公司共持有乙公司80%的股权,能对乙公司实施控制。甲、丁公司之间不存在关联方关系。甲公司换出厂房的账面原价为2700万元,已计提折旧900万元,公允价值为2300万元。换出的投资性房地产采用成本模式计量,成本为7000万元,已计提折旧3500万元,公允价值为9000万元。当日,乙公司可辨认净资产公允价值为20000万元。甲公司原持有乙公司30%股权在购买日的公允价值为6500万元。

(3)2012年甲公司其他业务的相关资料如下。

①1月1日,甲公司采用经营租赁方式租入戊公司的一条生产线,用于A产品的生产,双方约定租期为3年,每年末支付租金20万元。2012年12月15日,市政规划要求甲公司迁址,甲公司不得不停止生产A产品,而原经营租赁合同为不可撤销合同,尚有租期2年,甲公司在租期届满前无法转租该生产线。假定停产当日,甲公司无库存A产品。甲公司和戊公司之间无其他关系。

②9月1日,甲公司向乙公司销售一批产品,价税合计为117万元,取得乙公司不带息商业承兑汇票一张,票据期限为6个月。甲公司2012年11月1日将该票据向银行申请贴现,且银行附有追索权,甲公司预计该应收汇票的主要风险和报酬未发生转移。甲公司实际收到95万元,款项已存入银行。

(4)2013年5月15日,甲公司因购买材料而欠丙公司购货款及税款合计为6600万元,由于甲公司无法偿付该应付账款,经双方协商同意,甲公司以其持有乙公司32%的股权偿还债务,由此甲公司对乙公司不再具有控制。重组日,该股权投资的公允价值是6400万元。假定不考虑相关税费。除此之外,甲公司与丙公司之间无其他关系。

根据上述资料,假定不考虑其他因素,回答下列问题。

对于甲公司租入戊公司的不可撤销合同,该项交易对甲公司2012年度合并财务报表的影响为()万元。

A.40

B.20

C.0

D.10