问题 单项选择题

关于“新一代计算机”或“未来型计算机”的特点有许多叙述,例如:
Ⅰ.新一代的计算机系统主要着眼于机器的智能化
Ⅱ.新一代的计算机系统速度极快,容量无限制,体积很小
Ⅲ.它具有较自然的人机通信能力
Ⅳ.它不但能听、能说,而且能思考
其中可能性比较大的是 ( )

A.Ⅰ

B.Ⅱ

C.Ⅰ和Ⅲ

D.Ⅳ

答案

参考答案:C

解析: 在这四个选项中,选项Ⅱ所说的,容量无限制可能性不是很大,因为一个计算机的容量不可能是无限的;选项Ⅳ所说的能思考的可能性也不是很大。选项Ⅰ和Ⅲ的可能性还是很大的,所以选C。

阅读理解

阅读理解。

     In formal paragraphs you will sometimes see a sentence at the end of the paragraph which summarizes

the information that has been presented. This is the concluding sentence. The concluding sentence is similar

to the topic sentence. They are both general sentences. The concluding sentence can be written in two ways:

     1. State the topic sentence in different words.

     2. Summarize the main points in the paragraph.

     You can understand concluding sentences with this example. Consider a hamburger that you can buy at

a fast-food restaurant. A hamburger has a top bun, meat, cheese, lettuce (生菜), and other elements in the

middle of the hamburger, and a bottom bun. Note how the top bun and the bottom bun are very similar. The

top bun, in a way, is like a topic sentence, and the bottom bun is like the concluding sentence. Both buns

"hold" the meat, onions, and so on. Similarly, the topic sentence and concluding sentence "hold" the supporting

sentences in the paragraph. Let's see how a concluding sentence might look in our sample paragraph about

Wheaton:

     My hometown is famous for several amazing natural features. First, it is noted for the Wheaton River,

which is very wide and beautiful. Also, on the other side of the town is Wheaton Hill, which is unusual because

it is very steep. The third amazing feature is the Big Old Tree. This tree stands two hundred feet tall and is

probably about six hundred years old. These three landmarks are truly amazing and make my hometown a

famous place.

     Notice how the concluding sentence, "these three landmarks are truly amazing and make my hometown

a famous place", summarizes the information in the paragraph. Notice also how the concluding sentence is

similar to, but not exactly the same as, the topic sentence.

     Usually, we begin a concluding sentence with "in conclusion" or "in summary". Remember, not all

paragraphs contain concluding sentences,especially if the paragraph is very short. However, if your paragraph

is very long, it is a good idea to use a concluding sentence.

1. What does the author mainly intend to tell us in this passage?

A. How to write a concluding sentence.

B. What the top bun and the bottom bun are like.

C. Why his hometown is a famous place.

D. To use a concluding sentence in our writing.

2. Why does the author write about a hamburger?

A. Because he can buy a hamburger at a fast-food restaurant.

B. Because a hamburger has a top bun and a bottom bun.

C. Because the top bun and the bottom bun are very similar.

D. Because he wants to explain his main idea in another way.

3. The underlined word "noted" probably means "_____".  

A. written down

B. famous

C. noticed

D. recorded

4. Which of the following statements is TRUE about the passage?

A. A sentence at the end of a paragraph is the concluding sentence.

B. All paragraphs contain concluding sentence.

C. It is a good idea to use a concluding sentence in a long paragraph.

D. The concluding sentence is the same as the to pic sentence.

5. The underlined phrase "These three landmarks" here refers to _____.

A. the Wheaton River,Wheaton Hill and my hometown

B. natural features,the Wheaton River and the Wheaton Hill

C. the Wheaton River,Wheaton Hill and the Big Old Tree

D. my hometown,Wheaton Hill and the Big Old Tree

问答题

北京甲会计师事务所的A和B注册会计师对乙股份有限公司2005年度的会计报表进行审计,确定的会计报表层次重要性水平为30万元。完成审计工作日是2006年3月15日,并于2006年3月17日递交审计报告。乙股份有限公司2005年度审计前会计报表反映的资产总额为8 000万元,股东权益总额为2 400万元,利润总额为300万元。 A和B注册会计师经审计发现该公司存在以下5个事项: (1)2004年末和2005年末应收账款余额分别为1 200万元和1 800万元,公司的坏账核算方法一直采用备抵法,但将其坏账准备比例由2004年的5%变更为2005年的3%。 (2)2005年5月1日,为增加营运资金按面值发行2年期、面值为4 200万元、票面利率为年利率lo%的企业债券,当日筹足资金并按规定作了相应的会计处理(债券发行费用忽略不计),但当年未计提债券利息。 (3)2005年10月31日,公司清查盘点成品仓库,发现Y产品短缺40万元,作了借记“待处理财产损溢”科目40万元、贷记产成品科目40万元的会计处理。 2006年1月,查清短缺原因,其中属于一般经营损失部分为35万元,属于非常损失部分为5万元。由于结账时间在前,公司未在2005年度会计报表中包含对这一经济业务相应的会计处理。 (4)2005年1月,公司购买价格为24万元的管理部门用轿车1辆并人账,当月启用,但当年未计提折旧。公司采用平均年限法核算固定资产折旧,该类固定资产预计使用年限为5年,预计净残值率为5%。 (5)2006年1月10日,公司原材料仓库因火灾造成Z原材料毁损250万元,公司于当月按规定进行了相应的会计处理。 要求: (1)假定不考虑审计重要性水平因素,分别针对审汁发现的上述5个事项,A和B注册会计师应提出何种处理建议若需提出调整建议,应列示审计调整分录(不考虑审计调整分录对税费、期末结转损益及利润分配的影响)。 (2)如果乙股份有限公司拒绝接受A和B注册会计师针对审计发现的上述5事项所提出的相应的处理建议,A和B注册会计师应出具何种意见类型的审计报告简要说明理由。 (3)如果乙股份有限公司只存在上述第(4)和第(5)两个事项,并且接受A和B注册会计师对第(5)个事项提出的相应的处理建议,但拒绝接受对第(4)个事项提出的相应的处理建议, A和B注册会计师应当出具何种意见类型的审计报告简要说明理由。 (4)如果乙股份有限公司只存在上述第(3)、第(4)和第(5)这三个事项,并且接受A和B注册会计师对第(5)个事项提出的相应的处理建议,但拒绝接受对第(3)和第(4)个事项提出的相应的处理建议,请代A和B注册会计师草拟审计报告(引言段、范围段略)。