问题 单项选择题

审验丙公司的专利技术出资时,注册会计师无须实施的审验程序是()。

A.索取丙公司的专利技术证书,以证实该专利技术出资前属于丙公司

B.检查出资时该专利技术是否以整体作价

C.检查U公司(筹)与其各出资者签署的财产权转移手续承诺函中是否包括了对该专利技术转移手续的承诺

D.检查丙公司是否将该专利技术的相关资料移交给u公司(筹),并检查国家有关部门对该项专利技术的鉴证结论

答案

参考答案:D

解析:

对于专利技术的检查,无须检查D中所述的“国家有关部门对该项专利技术的鉴证结论”,除非有迹象表明鉴证结论不真实。

阅读理解

A student newspaper reports that most students go to sleep at 1:30 am. Even if that’s an overstatement (夸张), it’s close to the truth. Scientists say teens should sleep nine hours each night. But that’s hard. Some are even “pulling all-nighters” (开夜车). These students must hand in their homework the next day but they haven’t done it. In the morning they don’t look healthy and you can tell who’s been doing it. One of my classmates did a survey on the topic. She found that most kids pull all-nighters to finish homework, but some do it for other reasons, such as playing computer games!

Maybe our lack(缺乏) of sleep is because of laziness — I think I’m a rather lazy student — or maybe it’s because we have too much to do in American high schools. I usually go to bed around midnight. If I stayed up past 1:30 am, I wouldn’t get any work done. I’d be falling asleep at my computer. My classes begin at 7:30 am. I’m partly awake in my first class. By the second, I’m a little sleepy. By my third class, I’m sleepy. By midday I’m finally fully awake. But by 3:00 pm, I’m slowing down again. Yet I get more sleep than usual students.

Most American high schools seem to have a similar(相似的) problem with sleepy students. High school classes start at 7:30 am, so students have to get up one and a half hours before that to get ready and catch the bus. It’s believed that lack of sleep can be bad for both grades and health. Some schools are paying attention. Classes in those schools start at 8:30 am.

小题1:What does the underlined sentence “it’s close to the truth” mean?

A.It doesn’t tell the truth.

B.It is quite true.

C.It is impossible.

D.I don’t think it’s right.小题2:Why do most of the teens have to stay up late?

A.They play computer games.

B.They watch videos late.

C.They have to do a lot of housework.

D.They have to do a lot of homework.小题3:When do students in most American high schools have to get up?

A.At 7:30 am.

B.At 6:00 am.

C.At 9:00 am.

D.At about 7:00 am.小题4:Which of the following is TRUE according to the reading?

A.The writer usually stays up past 1:30 am.

B.The writer usually goes to bed around midnight.

C.The writer usually does a survey.

D.Many American students don’t get enough sleep, so they can have high grades.小题5:What’s the main idea of the passage?

A.Something has to be done to solve the problem of students’ lack of sleep.

B.Many American high school students are sleepy in class.

C.Many kids have too much homework to do.

D.Students can’t play computer games.

多项选择题