问题 完形填空

People enjoy taking trips. But what are the reasons they leave home? One reason is for education. People travel because they want to learn more about other people and other places. They are curious about other cultures. When people are tourists, they get a quick look at different ways of living. Even a short look at another kind of lifestyle is an important lesson. On a trip, a person can learn directly by visiting museums and historic spots. What does a tourist learn who sees the art museums, visits the historical palaces and other scenic spots in Paris and shops along the River Seine? He gets a vivid picture, a real life of one of the French people. He learns about their attitudes(态度), how they feel about business, beauty and history.

What about the tourist who goes to Hong Kong? Does he get the same information that he could get from a book? He might read that Hong Kong is crowded, that there is less than 200 square meters of space for each person. But seeing and feeling the lack of space will impress him much more. He might read that there are nearly 200 vehicles for every kilometer of roadway. But the sight of so many vehicles parked along the roadside would be a much more vivid lesson. The tourist to Hong Kong will never forget the contrasts(对比,对照): the straight vertical lines of tall modern buildings and the moving lines of boats that people live in.

小题1:Why do people leave home to travel according to the passage?

A.For education.

B.For adventure.

C.To enjoy themselves.

D.To look for a different lifestyle.小题2:What do we learn from the passage about Paris?

A.It has a large population.

B.It has many tall buildings.

C.There are 200 vehicles for every kilometer of roadway.

D.There are many museums and palaces.小题3:What impression will a tourist get of Hong Kong?

A.It has many big and beautiful parks.

B.It is very crowded.

C.It has many historical spots.

D.It is an important industrial center.小题4:What does the passage tell us about traveling?

A.It makes our life more interesting.

B.It enables us to get first-hand knowledge.

C.It helps develop our personalities.

D.It brings about changes in our lifestyle.

答案

小题1:A

小题2:D

小题3:B

小题4:B

题目分析:这篇文章讲述的是人们喜欢旅游,他们旅游的一个原因就是为了接受教育,通过旅游他们可以直接看到他们要了解的事情。

小题1:细节理解题。But what are the reasons they leave home? One reason is for education.(但是人们为什么离开家?一个原因就是为了教育),故选A。

小题2:推理判断题。根据文中原句What does a tourist learn who sees the art museums, visits the historical palaces and other scenic spots in Paris and shops along the River Seine? (一个参观了艺术博物馆、历史宫殿和巴黎其他景点,以及塞纳河沿岸商店的游客能学到什么呢?)可以推断出巴黎有很多的博物馆和宫殿,故选 D。

小题3:细节理解题。根据文中原句The tourist to Hong Kong will never forget the contrasts(对比,对照): the straight vertical lines of tall modern buildings and the moving lines of boats that people live in.可以看出香港是非常拥挤的,故选B。

小题4:主旨大意题。从全文所提供的信息来看,整篇文章主要讲了人们通过旅游可以获得第一手的知识,故选B。

问答题

甲股份有限公司(本题下称“甲公司”)为上市公司,系增值税一般纳税人,适用的增值税税率为17%。相关资料如下:

(1)20×6年1月1日,甲公司以银行存款11000万元,自乙公司购入W公司80%的股份。乙公司系甲公司的母公司的全资子公司。

W公司20×6年1月1日股东权益总额为15000万元,其中股本为8000万元、资本公积为3000万元、盈余公积为2600万元、未分配利润为1400万元。

W公司20×6年1月1日可辨认净资产的公允价值为17000万元。

(2)W公司20×6年实现净利润2500万元,提取盈余公积250万元。当年购入的可供出售金融资产因公允价值上升确认资本公积300万元。

20×6年W公司从甲公司购进A商品400件,购买价格为每件2万元。甲公司A商品每件成本为1.5万元。

20×6年W公司对外销售A商品300件,每件销售价格为2.2万元;年末结存A商品100件。

20×6年12月31日,A商品每件可变现净值为1.8万元;W公司对A商品计提存货跌价准备20万元。

(3)W公司20×7年实现净利润3200万元,提取盈余公积320万元,分配现金股利2000万元。20×7年W公司出售可供出售金融资产而转出20×6年确认的资本公积120万元,因可供出售金融资产公允价值上升确认资本公积150万元。

20×7年W公司对外销售A商品20件,每件销售价格为1.8万元。

20×7年12月31日,W公司年末存货中包括从甲公司购进的A商品80件,A商品每件可变现净值为1.4万元。A商品存货跌价准备的期末余额为48万元。

要求:

(1)编制甲公司购入W公司80%股权的会计分录。

(2)编制甲公司20×6年度合并财务报表时与内部商品销售相关的抵销分录。

(3)编制甲公司20×6年度合并财务报表时对W公司长期股权投资的调整分录及相关的抵销分录。

(4)编制甲公司20×7年度合并财务报表时与内部商品销售相关的抵销分录。

(5)编制甲公司20×7年度合并财务报表时对W公司长期股权投资的调整分录及相关的抵销分录。

单项选择题