问题 阅读理解

In the most southern part of our planet, there’s a place that’s covered with snow and ice all year round. But it has the clearest and cleanest air. Amazingly, in this place, the sun sometimes hangs even in the midnight sky. This place is Antarctica (南极洲): the coldest, windiest and harshest (恶劣的) place on the Earth.

As the world’s least-known place, Antarctica is of great interest to scientists around the world. In 1983, China joined the Antarctic Treaty (《南极条约》). The treaty made Antarctica a peaceful place for member countries to do scientific research. During 30 years, China has sent many scientists to Antarctica. They mostly look at the resources under the icy land and do research about climate change and marine (海洋的) biology.

Antarctica is a place with fantastic views. However, life there is very hard. Food is one of the biggest problems. Frozen (速冻) food which can be heated easily is people’s daily food. Fresh vegetables are hard to grow in the cold weather. Therefore, scientists often eat dried or canned vegetables.

Sleep is also troublesome. In Antarctica, summer lasts from November to March. During this period, Antarctica points to the sun and receives sunlight 24 hours a day. In order to get some sleep, scientists cover the windows with black plastic cloth to create “night”.

Working in Antarctica is dangerous, especially when meeting gale-force (七级以上的) winds. Sometimes the wind is even stronger than a typhoon. It can easily blow people away. So there are ropes that connect buildings of some research stations. People can hold these ropes to keep their balance in forceful winds.

What’s more, communicating with others is difficult. Without cables and Internet in some research stations, two-way radios are the only tools to communicate. If people want to say hello to friends and relatives, they can use satellite phones.

Although it is challenging to work in Antarctica, scientists’ passion to learn about this mysterious land will never end. It is hopeful that one day they will step every corner of this icy land.

小题1:From Paragraph 1, we learn that the Antarctica ______.

A.is covered with snow and ice

B.rains heavily from time to time

C.has little wind most of the time

D.has sunshine during every night小题2:Scientists from China go to Antarctica to _____.

A.find out ways to control water pollution

B.research climate change and marine biology

C.grow plants and vegetables in special condition

D.stop the hunters from killing the marine biology小题3:In order to sleep well in Antarctica, the scientists have to _____.

A.wear more clothes to keep warm

B.cover the windows with black cloth

C.connect research stations with ropes

D.eat more fried and canned vegetables小题4:We can replace (替换) the underlined word passion in the last paragraph with       .

A.strong love

B.full preparation

C.pleasant introduction

D.amazing imagination小题5:The passage is mainly about       .

A.view of the Antarctica

B.exploring the Antarctica

C.how to survive in the Antarctica

D.climate changes of the Antarctica

答案

小题1:A

小题2:B

小题3:B

小题4:A

小题5:B

题目分析:这篇短文主要介绍了科学家们对南极洲充满了兴趣。虽然有食物,交流,睡眠等问题但科学家们了解这块神秘土地的激情永远不会结束。

小题1:细节理解题。根据短文第一段In the most southern part of our planet, there’s a place that’s covered with snow and ice all year round.可知南极洲常年覆盖着冰雪,故选A。

小题2:细节理解题。根据第二段They mostly look at the resources under the icy land and do research about climate change and marine (海洋的) biology. 他们主要是看看在冰冷的土地下的资源,做气候变化和海洋生物学的研究。故选B。

小题3:细节理解题。根据第四段In order to get some sleep, scientists cover the windows with black plastic cloth to create “night”描述,可知为了睡眠,科学家们用黑色塑料布盖到窗户上以创建夜晚。故选B。

小题4:细节理解题。根据最后一段Although it is challenging to work in Antarctica, scientists’ passion to learn about this mysterious land will never end.描述,可知虽然在南极洲工作是有挑战的,科学家们了解这块神秘土地的激情永远不会结束。对比四个选项,故选A

小题5:标题归纳题。根据短文的主要内容,故选B,

问答题
问答题

甲公司和乙公司不具有关联方关系。适用的增值税税率均为17%,适用的所得税税率均为25%,盈余公积的计提比例均为10%。甲公司于2008年1月1日以无形资产、库存商品和可供出售金融资产作为合并对价,支付给乙公司的原股东,以换取乙公司75%的表决权资本。
(1) 甲公司2008年1月1日无形资产、库存商品和可供出售金融资产资料如下:无形资产原值为5600万元,累计摊销为600万元,公允价值为6000万元;库存商品成本为800万元,公允价值为1000万元;可供出售金融资产账面成本为2000万元(其中成本为2100万元,公允价值变动贷方余额为100万元),公允价值为1830万元;另支付审计费、评估费等相关税费30万元。
(2) 甲公司在2008年1月1日备查簿中记录的乙公司的可辨认资产、负债的公允价值与账面价值的资料:在购买日,乙公司可辨认资产、负债的公允价值与账面价值存在差异的仅有一项,即用于行政管理的无形资产,公允价值700万元,账面价值600万元,按直线法摊销,剩余摊销期为10年。假定按照公允价值调整乙公司净利润时不考虑所得税因素。
(3) 甲公司2008度编制合并会计报表的有关资料如下:
乙公司2008年1月1日的所有者权益为10500万元,其中,实收资本为6000万元,资本公积为4500万元,盈余公积为0,未分配利润为0。
乙公司2008年度实现净利润3010万元(均由投资者享有)。各年度末按净利润的10%计提法定盈余公积。乙公司2008年因持有可供出售金融资产,公允价值变动上升计入资本公积100万元(已经扣除所得税影响)。
甲公司2008年向乙公司出售商品500件,价款每件为6万元,成本每件为5万元,货款尚未支付。至2008年末已对外销售400件。
甲公司2008年7月10日向乙公司出售一项无形资产(专利权),售价为300万元,账面价值为200万元,款项已经支付。乙公司收到专利权后仍然作为无形资产核算,预计使用年限为5年,采用直线法摊销。
(4) 甲公司2009年度编制合并会计报表的有关资料如下:
乙公司2009年度实现净利润4010万元(均由投资者享有)。乙公司2009年因持有可供出售金融资产,公允价值变动上升计入资本公积200万元(已经扣除所得税影响)。2009年乙公司宣告分配现金股利1000万元。
至2009年末上述商品又对外销售50件。
(5) 税法规定,企业的存货以历史成本作为计税基础。
(6) 编制抵销分录时假定不考虑内部存货交易以外的其他内部交易产生的递延所得税,计算子公司调整后的净利润时不考虑抵销调整分录中的所得税影响。

编制2008年取得投资的会计分录。