问题 阅读理解

It was the last day of final examinations at a large college. On the steps of one building, a group of engineering students were discussing the exam that was ahout to begin. On their faces was confidence. This was their last exam before they graduated(毕业)and found jobs.

Some talked of jobs they already had,others of jobs they would get. With four years of college study,they felt ready and able to conquer(征服)the world.

The coming exam,they knew,would be easy. The professor(教授)had said they could bring any books or notes they wanted,but they couldn’t talk to each other during the test.

They walked into the classroom. The professor passed out the papers. The students’ smiles became wide as they saw that there were only five essay-type questions.

Three hours passed and the exam came to an end. Then the professor began to collect the papers. The students no longer looked confident. They seemed worried. No one spoke as the professor faced the class with the papers in her hand.

She looked at all the worried faces in front of her, and then asked,“How many students completed all five questions?”

Not a hand was put up.

‘‘How many of you answered four?” Still no hands.

“Three?Two?”The students moved restlessly in their seats.

“One,then. Certainly somebody finished one.”But the class stayed silent. The professor put down the papers.“That is just what I expected,”she said.

“I just wanted to make sure you realize that even though you have studied engineering for four years, there are still many things about the subject you don’t know. Instead of testing you on what you learned in this class, I’ve given you questions that skilled engineers face in the world outside the classroom. You can’t expect to be an expert(专家)on the day you graduate. You have to learn as you go.”

Then,smiling, she added,“You will all pass this course, but remember that your education has just begun.’’

小题1:What does the underlined word“restlessly”mean in the passage?

A.confidentIy

B.proudly

C.excitedly

D.nervously小题2:Why did the professor design the final exam in such a way?

A.To make the students realize that they still had much to learn after graduation.

B.To find out whether the students could put what they had learned into practice.

C.To show that she had much more knowledge than her students in engineering.

D.To examine whether the students learned what they had been taught in her class.小题3:What can be the best title of the passage?

A.A Playful Joke

B.A Lucky Chance

C.A Strange Professor

D.A Special Exam

答案

小题1:D

小题1:A

小题1:D

【主旨大意】本文讲述了即将毕业的大学生参加最后一次毕业考试,开考之前,人人信心十足,但考完试后,没有考试前的自信和高兴,反而变得更加忧虑了,通过教授的询问,教授鼓励大家要继续学习,不要满足于现状。

小题1:通过上文学生考完试的情景推断。

小题1:根据“I just wanted to make sure you realize that even though you have studied engineering for four years, there are still many things about the subject you don’t know.”可以看出。

小题1:通过对整篇文章的理解,D项最符合。

多项选择题

甲公司采用资产负债表债务法核算所得税,所得税税率为25%。20×8年年初不存在已经确认的递延所得税,20×8年甲公司的有关交易或事项如下:
(1)20×8年1月1日,以1 022.35万元自证券市场购入当日发行的一项3年期到期还本付息国债。该国债票面金额为1 000万元,票面年利率为5%,年实际利率为4%。甲公司将该国债作为持有至到期投资核算。税法规定,国债利息收入免交所得税。
(2)20×8年4月1日,甲公司自证券市场购入某股票;支付价款1 500万元(假定不考虑交易费用)。甲公司将该股票作为可供出售金融资产核算。12月31日,该股票的公允价值为1 000万元。
(3)20×8年9月15日,因违反当地有关环保法规的规定,接到环保部门的处罚通知,要求其支付罚款500万元。税法规定,企业因违反国家有关法律法规支付的罚款和滞纳金,计算应纳税所得额时不允许税前扣除。至20×8年12月31日,该项罚款尚未支付。
(4)20×8年12月25日,以增发市场价值为15000万元的自身普通股为对价购入乙公司 100%的净资产,对乙公司进行吸收合并,合并前甲公司与乙公司不存在任何关联方关系。假定该项合并符合税法规定的免税合并条件,购买日乙公司可辨认净资产的公允价值为12 600万元,计税基础为9 225万元。甲公司无其他子公司。
(5)20×8年发生了2 000万元广告费支出,发生时已作为销售费用计入当期损益。税法规定,该类支出不超过当年销售收入15%的部分允许当期税前扣除,超过部分允许向以后年度结转税前扣除。甲公司20×8年实现销售收入10000万元。
(6)20×8年因政策性原因发生经营亏损2000万元,按照税法规定,该亏损可用于抵减以后5个年度的应纳税所得额。该公司预计其于未来5年期间能够产生足够的应纳税所得额弥补该亏损。
要求:根据上述资料,不考虑其他因素,回答下列各题。

(2)下列有关甲公司吸收合并乙公司的会计处理中,不正确的有( )。

A.甲公司吸收合并乙公司产生的商誉为3 243.75万元,应在个别报表中进行确认

B.甲公司吸收合并乙公司产生的商誉为1556.25万元,应在合并报表中进行确认

C.甲公司吸收合并乙公司产生的商誉的计税基础为零,因账面价值大于计税基础形成的应纳税暂时性差异,甲公司应确认与其相关的递延所得税负债,并计入所得税费用

D.甲公司购买乙公司所取得的净资产应按照公允价值入账,因其账面价值与计税基础不同而形成的暂时性差异,甲公司应确认相关的递延所得税,并计入所得税费用

E.甲公司购买乙公司所取得的净资产应按照公允价值入账,因其账面价值与计税基础不同而形成的暂时性差异,甲公司应确认相关的递延所得税,并调整商誉金额

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