问题 单项选择题

某企业为延长甲设备的使用寿命,2005年6月份对其进行改良并于当月完工,改良时发生相关支出共计20万元,估计能使甲设备延长使用寿命2年。根据2005年6月末的账面记录,甲设备的原账面原价为120万元,已提折旧为57万元,未计提减值准备。若确定甲设备改良完工后的可收回金额为78万元,则该企业2005年6月份可以予以资本化的甲设备后续支出为()万元。

A.0

B.15

C.18

D.20

答案

参考答案:B

解析:

固定资产进行改扩建的,增计后的固定资产的价值不能超过固定资产的可收回金额,本题中发生的改良支出20万元,如果全资本化,则改扩建后团定资产的账面价值就是120-57+20=83(万元),超过了可收回金额78万元,所以可以资本化后续支出是20- (83-78)=15(万元)。

阅读理解

They can be seen more frequently than ever before on college campuses, wearing thick-rimmed glasses while listening to indie(独立的) music. One might find them playing unusual musical instruments, shopping at second-hand stores or expressing themselves in other unique ways. They call themselves hipsters. Being “hip” used to mean following the latest fashion. But gradually the word has evolved into a synonym for “cool”.

Hipsters value independent thinking, progressive politics, an appreciation of creativity and intelligence. Hipsters take pains and pride in not being mainstream. However, their culture has become quite trendy. This irony is central to their culture and offers an interesting paradox.

“I do take things in the mainstream with a grain of salt,” says Ben Polson, a college student at Brown University in the US. Polson describes himself as a hipster and says he often questions what determines popularity, especially regarding music.When lesser-known bands become popular they often lose their former fan base in exchange for a new one. There is a famous hipster saying that goes: I used to like that band before it got popular.

According to Polson, bands’ music changes when they go mainstream. They become “less experimental, doing things just to save popularity and fans. The original elements that we were drawn to slowly dwindle for the sake of popularity.”

Many young adults have started to view hipsters’ outlook as cool and are adopting their counterculture mindset (心态)themselves. This has led to specialized brands, stores and music for the hipster position. Ironically, some such stores, including clothing labels Urban Outfitters and American Apparel, have gained mainstream popularity. This has seemingly diluted(冲淡) the anti-mainstream culture.

“A lot of people that are self-defined hipsters aren’t really hipsters, they’re just trying to conform to the non-conformist(不墨守成规者) to seem cooler,” says Amanda Leopold, a college student from Oberlin College, US. Although Leopold has many unconventional tastes and seems quite individualist, she refuses to classify herself as a hipster.

There is a conflict among hipsters about the very definition of the label. To some, to be a hipster is to be free from cultural constraints. To others, it means wearing a certain style and listening to a specific style of music. The former constantly strives for uniqueness, while the latter strives not to be mainstream.

And yet, the movement is gaining mainstream popularity. “It’s kind of the trend these days; everyone wants to be hip so no one’s hip,” says Leopold. “There have been hipsters since the seventies. It’s only become popular recently.”

Hipsters reject materialism and laugh at mainstream culture. But are they really beyond material comforts? Do they have any ideas of their own if they despise mainstream so much?

Christy Wampole, an associate professor of literature at Princeton University, US, is not so sure. She says the hipster is a contradiction in himself and an easy target of mockery(嘲弄). Writing in The New York Times, Wampole paints a less appreciative picture of a typical hipster.

“The hipster is a scholar of social forms, a student of cool. He studies continuously, searching for what has yet to be found by the mainstream. He is a walking citation(例证); his clothes refer to much more than themselves. He tries to negotiate the age-old problem of individuality, not with concepts, but with material things.”

小题1:From the passage we can know that hipsters are ____________________________.

A.a group of people who are self-denied

B.a group of students who are good at musical instruments

C.people who follow the latest trends and fashions

D.people who pay no attention to material things小题2:The underlined word dwindle in the fourth paragraph may probably mean______________.

A.enlarge

B.delete

C.disappear

D.decrease小题3:Leopold refuses to classify herself as a hipster because_______________________.

A.she doesn’t like her own unconventional tastes

B.there are too many specialized brands, stores and music for the hipster position

C.she thinks that a lot of people that are self-defined hipsters aren’t really hipsters

D.the hipsters’ culture has become quite trendy小题4:When Leopold said “It’s kind of the trend these days; everyone wants to be hip so no one’s hip”, we can see that she felt a bit ______________.

A.happy

B.disappointed

C.excited

D.content小题5:The passage mainly tells us ________________________.

A.the difficult situation of hipsters

B.the trend of fashion

C.the changes of the society

D.the culture of hipsters

单项选择题