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问题 填空题

访谈开始时，可以通过双方在生活方面、工作方面、兴趣爱好方面的（）切入，营造良好的访谈氛围。

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参考答案：共同话题

问答题

请从物质的组成与结构等方面解释下列问题

（1）水和过氧化氢性质不同的原因

（2）金刚石和石墨物理性质相差很大的原因
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单项选择题

In 2005, Carpet Company decides to change from the straight-line method of depreciation to the sum of the year’ s digits method. The following information is available :

Pre-20052005
Straight Line Depreciation$ 1600000$ 400000
Sum of the Years Digits$ 2300000

$ 500000

On its 2005 financial statements, Carpet will report: （）

A. $ 400000 depreciation expense in the 2005 income statement and $ 800000 separately as a change in accounting principle net of taxes.  

B. $ 500000 depreciation expense in the 2005 income statement and $ 700000 separately as a change in accounting principle net of taxes.  

C. $1200000 depreciation expense in the 2005 income statement and include a footnote of explanation including the tax effect.
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