问题 单项选择题

Personality is to a large extent inherent. A-type parents usually (1) A-type offspring. But the environment must also have a profound effect (2) if competition is important to the parents, it is (3) to become a major factor in the lives of their children.

One place where children (4) A characteristics is school, which is, (5) its very nature, a highly competitive institution. Too many schools (6) the "win at all costs" moral standard and measure their success by sporting achievements. The current (7) for making children compete against their classmates or against the (8) produces a two-layer system, in which competitive A types seem in some way better than their B type fellows. Being too (9) to win can have dangerous consequences: remember that Pheidippides, the first marathon runner, (10) dead seconds after saying. "Rejoice, we conquer!"

(11) the worst form of competition in schools is the disproportionate emphasis on examinations. There is, for example, a (12) school that allows pupils to concentrate on those things they do well. The (13) of competition by examination are somewhat questionable, but competition in the certain (14) of failure is positively harmful.

(15) , it is neither practical nor desirable that all A youngsters change into B’s. The world needs types, and schools have an important duty to try to (16) a child’s personality to his possible future employment. It is top management.

If the preoccupation of schools with academic work was (17) , more time might be spent teaching children surer values. Perhaps selection (18) the caring professions, especially medicine, could be made less by good grades in chemistry and more by such (19) as sensitivity and sympathy. It is surely a mistake to choose our doctors exclusively from A type stock. B’s are important and should be (20) .

14()

A.destiny

B.recognition

C.knowledge

D.intention

答案

参考答案:C

解析:

[注释] 词义搭配。此处knowledge意为“知道”,而不是“知识”。destiny n. (命运,命中注 定的事),recognition n. (认出,承认)和intention n. (意图,本来的想法)均与句意不符。

问答题

某企业系增值税一般纳税人,适用的增值税税率为17%,2007年6月份有关资料如下:  (1)该企业生产A,B两种产品,根据月末编制的“发料凭证汇总表”,当月生产车间共领用甲材料198000元(其中,用于A产品生产120000元,用于B产品生产78000元),车间管理部门领用甲材料3000元,行政管理部门领用甲材料2000元。  (2)根据月末编制的“工资结算汇总表”,本月应付生产工人薪酬(含福利费,下同)为114000元(其中,生产A产品的工人薪酬67000元,生产B产品的工人薪酬47000元),应付车间管理人员薪酬为17100元,应付行政管理人员薪酬为22800元。  (3)本月计提固定资产折旧5000元,其中,生产车间固定资产折旧4000元,行政管理部门固定资产折旧1000元 。  (4)本月以银行存款支付其他制造费用4400元。  (5)分配制造费用,制造费用按生产工人薪酬比例分配。  (6)月末,本月生产的A,B两种产品全部完工并验收入库,其中A产品计20件,B产品计30件,且无月初在产品。计算并结转完工产品成本。  (7)销售A产品18件,不含税每件单价16000元,B产品25件,不含税每件单价8000元,均已收到款项存人银行。  (8)结转已售产品成本(假设该企业月初无库存商品)。  (9)本月盘盈原材料一批,价值23000元。(尚未批准转销)  (10)一笔应收丙公司账款100000元,因丙公司破产确实无法收回,经批准予以转销。(采用备抵法)  要求:根据以上业务编制有关会计分录。

判断题