问题 单项选择题

本身具有使用价值,且其价值在于它的使用能产生超额获利能力,一般不作为无形资产入账,自创过程中发生的费用按当期费用处理,按此确定价值的资产属于( )。

A.固定资产
B.流动资产
C.无形资产
D.递延资产

答案

参考答案:C

单项选择题 A3/A4型题
阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有多余选项。

Have you ever seen any students whose trousers hang so low you can see their underwear? What do you think of that? Fashionable? Some of today’s teenagers are big fans of such a look. 71. __________

The headmaster of a school in central Italy has asked students to stop wearing low-rise jeans that expose underwear and parts of the body. His request came after a class trip. One day, he saw one boy’s baggy trousers slide to his feet. 72. ____________    

But in Italy, a nation that takes fashion very seriously, the suggestion caused a debate among parents, teachers and students. The issue is whether the headmaster's request will limit students' freedom— or whether dress in Italian schools is too casual.

73. _________ “We do not want to kick fashion out,” the headmaster explained, “but extremes (极端) of fashion like this are not right in school.” Many other schools have now requested that their students also stop wearing such trousers.

74._________ Ludovica Gaudio, 14, wore extremely low trousers exposing orange underwear in class. It was cold, so she wore a matching orange scarf. 75._______________ “I don't really feel comfortable in those sort of jeans,” said Sarah Lattanzi, “in winter, when dressed like that, it's quite cold and I am afraid my stomach will ache.”

A.But recently this trend has been at the center of an argument in Italian middle schools.

B.A parents’ group praised the move in favor of good taste, while others advised schools to stop worrying about fashion and fix up old school buildings.

C.He pointed out that this way of dressing is not suitable for school.

D.Most students have simply ignored the request.E. Another 14-year-old said she would probably respect the request, simply for practical reasons.

F. Let us see that Italian students react differently to schools’ requests.

G. Schools should pay attention to things more important than students’ clothes.