问题 判断题

差异化市场营销策略能导致较高的销售额,但也增加了各项成本支出,因此对利润的影响很难简单判定。

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As children face their final month of revision before the exam season starts, many parents are looking for the words to motivate their offspring.But could they be mistakenly praising the value of ability over effort, asks Matthew Syed.

Take a glance at these expressions of encouragement:

"You learned that so quickly, you're so smart!"

"Look at that drawing.Are you -the next Picasso or what?"

They appear as the kind of confidence-boosting statements that should be given to children or, indeed, anyone else.Such phrases are used in homes and classrooms every day, particularly with exams approaching.

Intelligence-based praise leads the receiver towards the fixed thought —it suggests to them that intelligence is of primary importance rather than the effort through which intelligence can be transformed.

Let's take a quick second look into the science of expertise, and ask a question.Where does excellence come from? For a long time, it was thought the answer to this depended, to a large degree, on genetic inheritance.Or, to put it another way, it is all about talent.

It turns out that this is mistaken.Dozens of studies have found that top performers—whether in maths, mi sic or whatever—learn no faster than those who reach lower levels of achievement—hour after hour, they improve at almost the same rates.

The difference is simply that high achievers practice for more hours.Further research has shown that when students seem to possess a particular gift, it is often because they have been given extra tuition at home by their parents.

This is not to deny that some kids start out better than others—it is merely to suggest that the starting point we have in life is not particularly relevant.

Why? Because, over time, with the right, kind of practice, we change so dramatically.It is not just the body that changes, but the brain.The question of talent versus effort would not matter terribly much if it  as merely theoretical.But it is so much more than that.It influences the way we think, feel, and the way we engage with our world.

小题1:What is the best title of this passage?

A.The Words That Could Encourage Your Child

B.Intelligence Says All

C.High and Low Achievers

D.Start Early, Learn More小题2:Which statement is intelligence-based praise?

A."You're so brilliant - you passed that exam without really studying!"

B."With more efforts, you can achieve more!"

C." You combine study with entertainment so well!"

D."You study so hard even when you are so good at it!"小题3:The writer thinks the answer to the question of talent versus effort is _____.

A.simple

B.complicated

C.obvious

D.mysterious小题4:Why do some people have higher achievements?

A.Because they are born with great talent.

B.Because they start better than others.

C.Because they spend more of their spare time practicing what they have learnt.

D.Because they improve themselves at almost the same rates.

多项选择题

(三)A公司2009年度资产负债表日至财务报告批准报出日(2010年4月15日)之间发生了以下交易或事项:
(1) A公司因违约于2009年7月被B公司起诉,该项诉讼在2009年12月31日尚未判决,A公司认为败诉可能性为53%,赔偿的金额为70万元。2010年3月12日,法院判决A公司需要赔偿B公司的经济损失80万元,A公司不服并上诉,但律师顾问认为败诉的可能性为60%。
(2) 2010年2月10日,因被担保人(A公司的子公司)财务状况恶化,无法支付逾期的银行借款,贷款银行要求A公司按照合同约定履行债务担保责任500万元。否则将A公司及其子公司一并起诉到人民法院。该业务起因为3年前A公司向子公司提供债务担保,2009年年末到期时A公司的子公司因财务发生困难不能偿还银行贷款,但是A公司于2009年末未取得被担保人相关财务状况等信息,未确认与该担保事项相关的预计负债。
(3) 2010年2月24日,A公司收到C公司通知,其2009年12月31日发出的商品存在规格不符的情况,经协商销售折让10%。该业务2009年12月31日已确认收入300万元并结转成本180万元。按照税法规定,销货方于收到购货方提供的《开具红字增值税专用发票申请单》时开具红字增值税专用发票,并作减少当期应纳税所得额处理。
(4) 2010年3月1日,经与贷款银行协商,银行同意A公司一笔将于2010年3月1日到期的借款展期1年。按照原借款合同规定,A公司无权自主对该借款展期。
(5) 2010年4月1日,董事会通过利润分配预案,拟对2009年度利润进行分配。

下列各项中,不属于A公司资产负债表日后调整事项的有( )。

A.正在进行审理的诉讼案件

B.银行要求履行债务担保责任

C.发生的商品销售折让

D.董事会通过利润分配预案

E.银行同意借款展期1年