问题 写作题

阅读下面的短文 ,然后按照要求写一篇150词的英语短文。

     Parents in China are so devoted to their children. Recently a man has quit his job at an insurance firm

where he could earn over 3,000 yuan working as an insurance agent. Now he has taken up a far lower-paying

one at his son's university dormitory, only to help his son with his studies.

     Sun decided to do so when his son told him that postgraduate campus life was tough and he was

considering giving up further studies. Sun immediately resigned from his job and became a dormi tory

attendant at his son's university, a job that fetches him a meager 800 yuan a month, to make sure that his son

does not hang up his bag anytime soon.

      He said his son had great pressure these days and had no clear goal. He works here and he has the chance

to chat with him and they often do sports. Sun regards his son as the most important person in his life and he

would rather do all for him. But he claimed he wouldn't stay in the university for two years.

     [写作内容] 1.以约30个词概括这段短文的内容;

                      2.然后以约120个词就“父母是否应该陪读大学生子女” 进行议论

     内容包括: (1)你是否支持这位父亲的做法,并说明理由; 

                        (2)你认为孩子的独立性很重要吗,并说明理由;

                        (3)你认为父母应该在孩子最需要帮助的时候伸出援手吗(你认为孩子应该依靠自

                             己获得独立性吗)。

     [写作要求] 1.可以使用实例或其他论述方法支持你的观点,也可以参照阅读材料的内容但不

                         得直接引用原文中的句子;

                       2.标题自拟。 提示:陪读大学生子女accompany children studying at uni- versity

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答案

                                            Get Independence With Parents' Help

     The passage is mainly about a father's accompanying his son studying at his university. What makes us

puzzled is that his son is a postgraduate. In most people's opinion, a university student is old e nough to look

after himself.

     I understand the father very much. And I am for his idea and action because he made a decision when his

son needed him most at the moment. It will be a great pity if his son really gives up his fur- ther studies. All

parents expect too much of their children now.

     I think independence is important for children. After all, we all will grow up and face the reality by ourselves. Life is really tough and we will face all kinds of difficulties. We must be independent to solve the problems. So

we should develop our independence from young with the help of our parents and teachers.

     Certainly all children are facing problems and all parents would like to do all for them. But I think parents

should give them some di- rections only when they needed help most.

答案不唯一

问答题


需要计算的,应列出计算过程;答案中的金额单位以万元表示,有小数的,保留两位小数,两位小数后四舍五入。
甲公司和乙公司均为增值税一般纳税人,适用的增值税税率为17%。2010年甲公司和乙公司发生如下交易:
(1) 甲公司和乙公司为了缓解资金周转压力,于2010年2月签订资产置换协议,甲公司以库存商品和持有的A公司10%的股权投资换取乙公司出租的房产。
(2) 假定该交换具有商业实质且公允价值能够可靠计量。
(3) 2010年4月1日,双方办理完毕资产所有权划转手续,有关资料如下:
①甲公司换出:库存商品账面成本300万元,已计提存货跌价准备100万元,公允价值400万元;持有A公司股票划分为可供出售金融资产,账面价值为550万元(其中成本为500万元,公允价值变动为50万元),按照当日收盘价格计算的公允价值为705万元。
②乙公司换出:投资性房地产的账面余额为800万元。其中成本为700万元,公允价值变动为100万元。该项投资性房地产是由自用房地产转换的,转换日公允价值大于账面价值的差额为60万元。交换日公允价值为1100万元。
③乙公司向甲公司支付银行存款73万元。
④甲公司换入房产继续用于出租。乙公司换入的库存商品仍作为库存商品核算,换入的A公司股票作为长期股权投资核算。

判断甲公司与乙公司进行的交易是否构成非货币性资产交换,并说明判断依据。

单项选择题