问题 阅读理解

True friends double your happiness and half your burdens.Basically how you would like a true friend to be is what you should be like to your true friends.Trust,forgiveness,

responsibility are some elements of a true friendship.True friendships are hard to achieve.

And what’s more,life is short.So treasure these friends if you already have them.If you don’t,

continue to search,because once you have them,life will become so much easier to live,no matter what happens.I have been through very difficult times and I dare say,without my friends,

I would not have made it.

Friendships need lots of energy and patience to maintain them.Not to mention time.When your friend needs you,and when things are not going too well on your side,it is often so easy to  turn a deaf ear to  their requests.It is especially during these times that you must find the strength to help your friend.

And it is during these times that your friendship will be made stronger.

And you must always be happy for their successes,even when things are not going too well for you.It might be hard to do this,but it is something that you need to learn.Think about all the sacrifices your friend has made for you and all the times when he was happy for you despite his own troubles.Think  aboutall the happy times you enjoyed and the sad,difficult times you went through together.That should give you plenty of patience to actually be a true friend.Remember,true friends are the next best thing to family.They will always be your supporters.小题1: What is the best title for this passage?

A.A Precious Friendship

B.A True Friend

C.A Happy Time

D.Friend,a Treasure小题2:According to the passage,to be a true friend,you do NOT need to ___ .

A.trust your friends

B.forgive your friends’ mistakes

C.spend much money on friends

D.be helpful to your friends小题3:True friendships are hard to achieve because ____.

A.friendships can help you through difficult times

B.friendships need lots of energy and patience

C.your friends need you to give more help to them

D.you should be always on your friends’ side小题4:The underlined phrase “turn a deaf ear to” in Paragraph 2 probably means “______”.   

A.pretend not to know

B.take no measures to

C.have no means to

D.turn to a deaf for小题5:From Paragraph 3,we can conclude that          .

A.a friend won’t achieve success without your support

B.most people in trouble are not happy about their friends’ successes

C.you should support your friends on any conditions

D.a true friend appears only when you have troubles

答案

小题1:B

小题2:C

小题3:B

小题4:A

小题5:C

小题1:文章开篇点题,指明真正的朋友使你的幸福加倍,使你的负担减半,如果你要你的朋友怎么做,你就应该这样做以成为他人的真心朋友。下文围绕着这个论点进行阐述,故答案为B项。

小题2:根据第一段的第三句“Trust,forgiveness,responsibility are some elements of a true friendship.”可知,A、B、D三项均是作为真心朋友要做的,而文中没提到要花钱呵护友谊,故答案为C项。

小题3:根据第二段的第一句“Friendships need lots of energy and patience to maintain them.”可知,友谊需要很多精力和耐心去维持,故答案为B项。

小题4: 根据上下文可知,当你的朋友需要你的时候,有时事情并不利于你这一方的时候,很容易对他人的请求置若罔闻,从上下句可以猜测得到它的含义,故答案为A项。 

小题5: 根据第三段的第一句“And you must always be happy for their successes,even

when things are not going too well for you.”可知,答案为C项。

单项选择题
单项选择题

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%股权。购买日,甲公司所发行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并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%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获得一项专利权,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,甲公司与丁公司签订合同,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,其中合同签订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,回答下列问题。

下列各项关于甲公司于20×8年12月31日资产、负债账面价值的表述中,正确的是( )。

A.长期应付款为5000万元

B.无形资产(专利权)为1543.50万元

C.无形资产(管理系统软件)为4500万元

D.长期股权投资(对丙公司投资)为12800万元