问题 单项选择题

在会计期末,公司持有的固定资产的账面价值高于其可收回金额的差额,应当计入 ( )。

A.管理费用

B.销售费用

C.其他业务成本

D.资产减值损失

答案

参考答案:D

解析: 固定资产的账面价值高于其可收回金额的差额,应当计提相应的减值准备。固定资产计提的减值准备计入资产减值损失。

阅读理解

When I was in the third grade, I was picked to be the princess in the school play. For weeks my mother had helped me practice my lines. But once on stage, every word disappeared from my head. Then my teacher told me she had written a narrator's part for the play, and asked me to change roles. Though I didn't tell my mother what had happened that day, she sensed my unhappiness and asked if I wanted to take a walk in the yard. It was a lovely spring day. We could see dandelions(蒲公英)popping through the grass in bunches, as if a painter had touched our landscape with bits of gold. I watched my mother carelessly bend down by one of the bunches. "I think I am going to dig up all these weeds," she said. "From now on, we'll have only roses in this garden." "But I like dandelions," I protested. "All flowers are beautiful-even dandelions!" My mother looked at me seriously. "Yes, every flower gives pleasure in its own way, doesn't it?" she asked thoughtfully. I nodded. "And that is true of people, too," she added. When I realized that she had guessed my pain, I started to cry and told her the fact. “But you will be a beautiful narrator,” she said, reminding me of how much I loved to read stories aloud to her. Over the next few weeks, with her continuous encouragement, I learned to take pride in the role. The big day finally came. A few minutes before the play, my teacher came over to me. “Your mother asked me to give this to you,” she said, handing me a dandelion. After the play, I took home the flower, laughing that I was perhaps the only person who would keep such a weed.

小题1:The girl did not play the role of the princess mainly because_____  

A.she felt nervous on the stage.

B.she lost her interest in that role.

C.she preferred the role of the narrator

D.she had difficulty memorizing her words小题2:Why did the mother suggest a walk in the garden?

A.To remove the dandelions

B.To enjoy the garden scene

C.to help her daughter with the play.

D.to have a talk with her daughter.小题3:What is the main idea of the story?

A.Everybody can find his or her own way to success.

B.Everybody should learn to play different roles

C.Everybody has his or her own value in the world.

D.Everybody has some unforgettable memory.

选择题

历史上中美关系经历了几多风雨,曾有几多曲折。2009年9月11日,奥巴马宣布对从中国进口的所有小汽车和轻型卡车轮胎实施为期三年,分别为35%、30%、20%的惩罚性关税。这是美国01年以来,第一次运用“特保条款”对中国产品实施惩罚性关税。美国总统奥巴马访华,与中国领导人举行双边会谈。据此回答1-5题

1.对抗美援朝战争的论述正确的是

①抗美援朝的目的是援助朝鲜、保家卫国②标志着中国社会主义基本制度的建立

③是一场中朝军队同拥有世界上最强大武器装备的美军进行的殊死较量

④中国拥有强大的军事实力[ ]

A.①②

B.②③

C.①③

D.③④

2.中国轮胎大量销往美国主要得益于

①经济全球化②文化多元化③国际政治格局多极化④对外开放[ ]

A.①②B.②③C.①④D.③④

3.解决贸易争端的国际组织是[ ]

A、联合国

B、欧盟

C、国际法院

D、世贸组织

4.“特保条款”的运用说明

①经济全球化是发达国家主导的②全球化对发展中国家既是机遇又是挑战

③国际经济旧秩序还没有改变④贸易保护主义能帮助美国走出危机[ ]

A、①②③

B、②③④

C、①②④

D、①③④

5.中国要改变国际贸易中的不公正举措,就必须

①坚持基本路线,以经济建设为中心②加强国际合作和交流

③依靠科技进步和提高劳动者素质④闭关自守,抵制不良影响[ ]

A.①②③B.①②④C.①③④D.②③④