问题 单项选择题

对房屋的维修所发生的费用应计人()。

A.大修理费

B.折旧费

C.经常修理费

D.固定资产使用费

答案

参考答案:D

解析:

固定资产使用费是指管理和试验部门及附属生产单位使用的属于固定资产的房屋、设备仪器等的折旧、大修、维修或租赁费。

阅读理解

阅读理解

     More perhaps than any other European nation, the Swiss have got used to looking after foreign

travelers.

     As early as the 18th century, wealthy French, Germans and Italians were treating the country as an

amusement center while, in the 19th century, it became the major holiday playground for the British nobles.

Today, it attracts visitors from all over the world.

    The Swiss are clear about the importance of tourism to their economy, which makes up about eight

percent of the Gross Domestic Product, and helps industry greatly. Managers of hotels from all over the

world go to Switzerland to learn how to do the job, and a high standard can be expected from the great

majority of the country's hotels, most of which are small and pride themselves on personalized service.

Public transport is the best in Europe. Both the Swiss Federal railways and the private railways are fully

electric-powered, and the total network consists of about 5,000 kilometers of track.

    Under the Fly Baggage system passengers can check luggage in at 116 railway stations and have it

automatically transferred to their flight. The national highway system is equally well planned, and the

mountain roads offer views of some of the country's most breathtaking scenery. Also serving the mountains is an effective system of railways and cable ways, while more than 160 passenger cars cross the lakes and

rivers. Hiking in the mountains is equally popular with Swiss nationals and foreign visitors. For those who

want to view the country from a great height without having to climb the mountain themselves, it is always

possible to take in the view from a balloon.

1. Compared with other European countries, Switzerland _____.

A. places more importance on entertainment

B. thinks more about foreign travelers

C. has more convenient public transport

D. has more five-star hotels

2. According to the passage, Switzerland is now visited by _____.

A. wealthy French people

B. rich Germans and Italians

C. British nobles

D. people from various countries

3. According to the passage we learn that _____.

A. most of the hotels in Switzerland are big

B. all the hotels in Switzerland offer exactly the same service

C. most of the hotels in Switzerland offer first class service

D. the hotels in Switzerland are accustomed to learning from the rest of the world

4. The Fly Rail Baggage system is a service to transport your luggage between the railway station and

    _____.

A. the airport

B. the hotel    

C. the motorway station

D. the cable ways

5. The passage mainly tells us about _____.

A. scenery in Switzerland

B. the life in Switzerland

C. tourism in Switzerland

D. the transportation in Switzerland

单项选择题