问题 阅读理解

阅读理解。

                                                      Thanks for Saving Me

    Nasreddin woke up in the middle of the night and saw something white in his garden. It seemed to be

moving towards the house.

    "That is a thief(小偷)!"He thought,and he took his gun and shot(开枪)at him. Then he went back to

bed,because he was too frightened(害怕)to go out of the house in the dark.

    The next morning Nasreddin went out and saw one of his white shirts hanging on the clothes-line in the

garden. His wife had washed it the day before and hung it out to dry. Now it had a bullet-hole right through middle of it.

    "My God,"said Nasreddin, "I was lucky last night. If I had been wearing that shirt, the bullet would have killed me!"And he called his neighbors together and asked them to thank God for saving him.

1. At midnight Nasreddin saw ________ in his garden.

A. something strange

B. a thief 

C. something white

D. a ghost

2. Nasreddin was so frightened that he ____________ .

A. cried out for help

B. dared not go out of the house

C. dared not stay in his house

D. couldn't say a word

3. The next morning Nasreddin found ___________ .

A. his wife in the garden

B. the clothes-line

C. the thief dead

D. a bullet-hole through the white shirt

4. Nasreddin said that if he had been wearing that shirt ____________ .

A. he would be killed

B. he would die

C. he would have killed

D. he would have been killed

5. He called his neighbors together in order to __________ .

A. make a speech.

B. tell the story

C. thank God

D. thank them

答案

1-5 CBDDC

单项选择题
问答题

A股份有限公司(以下简称A公司)2008年发生如下经济业务:
(1)2008年1月15日,A公司对其使用的一套管理软件进行维护及更新,发生相关支出共计 50 000元,全部用银行存款支付,A公司对该管理软件按无形资产核算。
(2)A公司2008年1月20日,从B公司购买了 X专利权,经与B公司协议采用分期付款方式支付款项。合同规定,该项专利权的价款总额为 4 000 000元,当日支付1 000 000元,余款分3年付清,每年末支付1 000000元,当日已办妥相关手续。假定银行同期贷款利率为6%,3年期、利率为6%的年金现值系数为2.6730。该项专利权法律规定的有效期为10年,A公司预计使用年限为5年,采用直线法摊销。
(3)2008年6月30日,A公司判断其拥有的一项非专利技术不再能为企业带来经济利益,所以决定在当日将其转销。该非专利技术系A公司于2004年1月1日取得,账面余额为 5000 000元,摊销期为10年,采用直线法摊销,该无形资产在2006年末的可收回金额为 2 500000元,故计提了减值准备1 000000元,减值后重新预计无形资产的使用寿命为8年。
(4)2008年7月1日,A公司将一项管理用的专利技术出租给C公司使用,出租期间A公司不再使用该无形资产。该专利技术账面余额为 2000000元,摊销期限为10年,年租金700000元,每半年支付一次。出租无形资产适用的营业税税率为5%(假定不考虑除营业税以外的其他税费)。
2008年12月31日,A公司收到半年的租金。
要求:根据上述业务编制A公司2008年的相关会计分录。