问题 多项选择题

资产负债表中的“应收账款”项目应根据()填列。

A.应收账款所属明细账借方余额合计

B.预收账款所属明细账借方余额合计

C.与应收账款有关的坏账准备科目的贷方余额

D.应收账款总账科目借方余额

答案

参考答案:A, B, C

解析:"应收账款"项目应根据"应收账款"和"预收账款"科目所属各明细科目的期末余额合计数,减去"坏账准备"科目中有关应收账款计提的坏账准备期末余额后的净额填列。

材料题

世界格局指的是一种相对稳定的国际关系结构。20世纪的世界格局经历了三次大的演变:第一次:一战打破了资本主义的一统天下,出现了社会主义的苏联,形成资本主义大国联合包围苏联的格局;第二次:二战打破了资本主义对苏联的包围,出现了社会主义阵营,形成了以美苏对抗、以北约和华约两大军事集团对峙为标志的两极格局;第三次:苏联解体,华约解散,两极格局结束,并向多极化方向发展。目前正处在新旧格局复杂交替的过渡时期,即暂时以“一超多强”为特征的多元化格局。

请结合所学知识,回答下列问题:

(1)20世纪初形成的资本主义大国联合包围苏联的格局指的是什么?这个格局的实质是什么?为抵制巴黎和会的无理决定,中国爆发了什么运动?

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(2)二战后出现的两极格局,主要是通过哪一会议确立的?

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(3)马歇尔计划是冷战中的一个重要步骤,你怎么评价这个计划?

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(4)当今世界处于新旧格局交替的动荡时期,多极化趋势在曲折中发展。试举例说明多     极化趋势在曲折中发展的表现。

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阅读理解

  What is art? According to one definition, it is the creation of something that appeals to our sense of beauty. This definition may include painting, drawing, sculpture, and architecture, or performing arts such as music and drama. Cultural and historical influences, as well as one’s own consciousness of what is aesthetically(审美地 )pleasing, play a role in what one believes to be art. To some people, art is the description of an object--- a painting or sculpture of a person, for example. For others, art may be a blank canvas, or a piece of chalk.

In order to talk about the different artistic styles that have existed over time, art historians have classified these styles into different periods and organized them in chronological order. The works of art produced within each period mirror the culture and events of that time.

The earliest forms of art, from the prehistoric era(时代), include simple cave paintings and figures made from stone. These were followed by the sculptures and carvings of Ancient Civilizations era. Styles of the later Classical era (800 B.C. to 200 A.D.), reflect the culture of the time--- one that favored simplicity and balance. The period of the Middle Ages followed, and was succeeded by a revival(复兴) of classical styles in the Renaissance era, beginning around 1400. Well-known artists of this time include Michelangelo and da Vinci. One hundred years of Baroque style, and then fifty years of Rococo followed the 200-year Renaissance. The start of the nineteenth century saw the rise of the Premodern era, followed by the Modern era, a period that lasted until 1945. This was followed by Postmodern era that characterizes the present day.

In addition to differences in artistic styles between eras, there are also differences within each era. The Postmodern era, for example, has featured innovative(创新) artistic styles such as Pop Art ( which includes work by Andy Warhol), Minimalism, and Conceptualism. Since the 1960s, Conceptualism has grown in popularity. This style focuses more on the idea or ‘concept’ of art using realistic objects, rather than on art that is created using traditional materials such as paint, canvas, stone, or clay. Whereas Warhol used a can of beans as the basis for a painting, for example, a conceptual artist might say that the can itself is a work of art.

Conceptualism has become an increasingly controversial(有争议的) art style, particularly as result of numerous conceptual artists winning the Turner Prize. This £20,000 award is presented annually to a British artist under the age of fifty, in recognition of an outstanding work. Sponsored by the Tate Gallery of Britain, it is recognized as one of Europe’s most prestigious awards for visual arts. Its aim is to promote discussion about contemporary British art. In 2002, pop music icon Madonna presented the Turner Prize to conceptual artist Martin Creed.

小题1: One of the artistic styles that many people today discuss and arguing about is ______.

A.classic style

B.Conceptualism

C.Pop art

D.Baroque style小题2: Which statement is NOT true according to the passage? 

A.Pop Art, Minimalism and Conceptualism are styles that developed in the Postmodern era.

B.Some of the world’s earliest art was created in caves.

C.History, culture and one’s concept of beauty affect what a person believes to be art.

D.Art historians refer to today’s artistic period as the Modern era.小题3: According to the passage, art historians have classified these styles into ____ periods.

A.7

B.8

C.10

D.12小题4:If the passage continues, the following paragraph will be probably about_________.

A.Martin Creed’s winning works

B.Madonna’s outstanding art style

C.the status of Conceptualism

D.the conclusion of art