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成本法在评估资产价值时,是从买者的角度按现行市场价格确定重新购买该项资产的价值。

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阅读理解。

     Many American schools have a student exchange program with foreign countries. Along with this

program, there is usually another one called the "American Host Family" program. As its name suggests,

the program gets American families involved in foreign students' lives in America and offers homes for

them.

     Foreign students generally welcome such an opportunity to have a"family" here, but there are also

those who prefer to stay "homeless".

     Many American families volunteer to host foreign students. However, if there is a shortage of host

families, schools also get in touch with local people and introduced foreign students to them.

     The "American Host Family "program changes in lengths of time. It can go from a few days to a few

years, depending on each individual school. After the first year is over, it is up to foreign students and

their "families" to decide if they want to stay together as a "family". American families can host as many

foreign students as they like. They can either have several students or just one at a time. Many families

start with new students each year while still keeping in touch with the old ones. Schools usually leave it

to foreign students and their host families to decide their activities after both sides meet.

     My school, however, holds activities every year. On major holidays like Easter, Thanksgiving and

Christmas, foreign students are usually invited to their themes for dinner. Even schools that do not have

host family programs often arrange students to get together with American families on these special holiday

occasions.

     It is typical that a host family invites its foreign daughter or son over, and they cook the student's home

food together, Undoubtedly, Chinese students are usually considered good cooks, whether or not they are

really qualified for such praise at home. Although many Chinese students rarely cooked at home, they often

have a hard time making their American friends believe that they cannot cook. It often happens when a

Chinese student promises to cook a Chinese meal for his host family, he usually sees a little crowd expecting

him: friends or relatives are also invited over for the "special" Chinese food!

1. The best title of the passage might be _____. [ ]

A. Studying in the U.S.

B. The "Host Family Program"in the U.S.

C. The "Student Exchange Program" in the U.S.

D. Activities in American Schools

2. What's the purpose of the "American Host Family program"? [ ]

A. To bring foreign students closer to American life.

B. To provide homes for foreign students.

C. To make greater progress in the study of foreign students.

D. To supply "sons" or "daughters" for American families.

3. What can we know about the program from the fourth and fifth paragraphs?[ ]

A. Its time,the number of students and families.

B. Its activities,the number of schools and students.

C. Its lengths of time,the number of students and activities.

D. The number of students,the lengths of time and important holidays.

4. We can know from the last paragraph that _____. [ ]

A. foreign students must prepare their home food for their host family

B. not all Chinese students are good cooks in the eyes of Americans

C. it is good manners to invite relatives or friends to taste foreign food

D. Americans are very interested in foreign food

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