问题 问答题 案例分析题

The National Endowment for the Arts recently released the

the results of its “Reading at Risk” survey, which described

movement of the American public away from books and

literature and toward television and electronic media.

According to the survey. “reading is on the decline on every    62.__________

region, within every ethnic group, and at every educational level.“

The day the NEA report released, the U.S. House, in a tie      63.___________

vote, upheld the government's right to obtain bookstore and

library records under a provision of the USA Patriot Act. The

House proposal would have barred the federal government

from demand library records, reading lists, book customer      64.___________

lists and other material in terrorism and intelligence investigations.

These two events are completely unrelated to, yet they      65.___________

echo each other in the message they send about the place of

books and reading in American culture. At the heart

of the NEA survey is the belief in our democratic         66.__________

system depends on leaders who can think critically, analyze

texts and writing clearly. All of these are skills promoted by     67.__________

reading and discussing books and literature. At the same time,

through a provision of the Patriot Act, the leaders of our

country are unconsciously sending the message that reading

may be connected to desirable activities that might        68._________

undermine our system of government rather than helping

democracy flourish.

Our culture's decline in reading begin well before the       69._________

existence of the Patriot Act. During the 1980s' culture wars,

school systems across the country pulled some books from

library shelves because its content was deemed by parents     70.__________

and teachers to be inappropriate. Now what started in schools

across the country is playing itself out on a nation stage and    71.________

is possibly having an impact on the reading habits of the

American public.

在68处填写改错内容。

答案

参考答案:

desirable-undesirable

解析:be connected to为固定用法,意为“与…有关”,其后一般接名词。此处的定语从句that might undermine our system of government rather than helping democracy flourish修饰名词activities,根据从句中的undermine(损坏,破坏)及rather than helping(而不是帮助)可知,这些活动(activities)应该是消极的,desirable(可取的,有利的)与语义不符,故将 desirable改为undesirable.

单项选择题 案例分析题

2014年4月2日,甲公司与丙公司签订购买丙公司持有的乙公司(非上市公司)70%股权的合同。甲公司与乙公司在发生该交易之前没有任何关联方关系。

(1)甲公司以银行存款2000万元以及一项固定资产为对价取得乙公司70%股权,该项固定资产账面价值为4000万元,公允价值为6000万元。甲公司为取得股权发生审计评估费200万元。

(2)2014年6月30日办理完毕股权过户手续,并对乙公司董事会改组,取得乙公司控制权。乙公司当日可辨认净资产的账面价值为9900万元,其中:股本为6000万元,资本公积为900万元,盈余公积为300万元,未分配利润为2700万元。

(3)2014年6月30日乙公司可辨认资产、负债的公允价值与其账面价值仅有一项资产存在差异,即管理用固定资产的账面价值为800万元,公允价值为900万元。乙公司预计该项固定资产未来仍可使用5年,预计净残值为零,采用年限平均法计提折旧。固定资产的折旧年限、折旧方法及预计净残值均与税法规定一致。

(4)甲公司2014年9月销售100件产品给乙公司,每件售价8万元,增值税税率为17%,每件成本7.5万元,乙公司2014年对外销售60件。

(5)乙公司2014年7月1日至12月31日实现净利润1000万元,提取法定盈余公积100万元;2014年12月31日宣告分派现金股利200万元。

(6)甲、乙公司适用的所得税税率均为25%。要求:根据上述资料,不考虑其他因素,回答下列问题。

2014年末应确认的少数股东权益金额为()万元。

A.3157

B.3277

C.3197

D.3237

单项选择题