问题 判断题

无形资产摊销表示无形资产的价值减少,应计入其贷方反映。 ( )

答案

参考答案:

解析: 无形资产摊销时应计入无形资产的贷方,因为它没有设专门的账户。

完形填空

任务型阅读 (共30分,每题2分)

  Passage E

Sending E-cards on the Internet

  The Internet has changed our habits, including our habit of sending greeting cards. There are many e-card websites that make it so easy to find the right greeting cards. They have greatly changed the way we send greetings to each other.

  Our lives have become so busy that we have limited personal time . These e-card websites have allowed everyone to easily share their feelings and emotions(感情) with the people they love. They contain (包括)plenty of greeting cards that can be used immediately. The users can choose any card they like, from festival greetings to birthday wishes. In fact, e-cards are perfect for any event. That’s why more and more people like to send e-cards. If the users are interested in making their own greeting cards on the Internet, they can create a card within only a few minutes.

  Another benefit(好处) of e-card websites is that they have made it possible for us to send top quality cards to our beloved(心爱的) ones and surprise them with cheerful greetings. They allow us to send our greetings on a specific(特定的) date. So we can plan for the occasion(场合) when we want to send the card. For example, we can send our e-card on a certain day and then visit the person with some flowers the next day. This will surely create a good impression(印象) on the person we love.

  We have never forgotten the importance of saying sorry to our beloved ones. But sometimes we fail to do so because, we are not brave enough to face those we hurt. Some e-cards on these websites allow us to express our feelings in a more thoughtful way.

  Although some people still would rather buy traditional cards in the shops for the persons they love, especially when they want the cards to last a long time, more and more people are choosing to send greetings on the Internet.

  

阅读理解与欣赏

阅读下面的文言文,完成后面题目。

离魂记

(唐)陈玄祐

天授三年,清河张镒,因官家于衡州。性简静,寡知友。无子,有女二人。其长早亡;幼女倩娘,端妍绝伦。镒外甥太原王宙,幼聪悟,美容范。镒常器宙,每曰:“他时当以倩娘妻之。”

后各长成。宙与倩娘常私感想于寤寐,家人莫知其状。后有宾寮之选者(有位优秀的幕僚)求之,镒许焉。女闻而郁抑,宙亦深恚恨。托以当调,请赴京,止之不可,遂厚遣之。宙阴恨悲恸,决别上船。日暮,至山郭数里。夜方半,宙不寐,忽闻岸上有一人,行声甚速,须臾至船。问之,乃倩娘徒行跣足而至。宙惊喜发狂,执手问其从来。泣曰:“君厚意如此,寝食相感。今将夺我此志,又知君深情不易,思投身奉报,是以亡命来奔。”宙非意所望,欣跃特甚。遂匿倩娘于船,连夜遁去。倍道兼行,数月至蜀。

凡五年,生两子,与镒绝信。其妻常思父母,涕泣言曰:“吾曩日不能相负,弃大义而来奔君。向今五年,恩慈间阻。覆载之下,何颜独存也?”宙哀之,曰:“将归,无苦。”遂俱归衡州。

既至,宙独身先镒家,首谢其事。镒曰:“倩娘病在闺中数年,何其诡说也!”宙曰:“见在舟中!”镒大惊,促使人验之。果见倩娘在船中,颜色怡畅,讯使者曰:“大人安否?”家人异之,疾走报镒。室中女闻,喜而起,饰妆更衣,笑而不语,出与相迎,翕然而合为一体,其衣裳皆重。其家以事不正,秘之。惟亲戚间有潜知之者。后四十年间,夫妻皆丧。二男并孝廉擢第,至丞、尉。

玄祐少常闻此说,而多异同,或谓其虚。大历末,遇莱芜县令张仲规,因备述其本末。镒则仲规堂叔祖,而说极备悉,故记之。

(选自《太平广记》卷三五八,略有改动)

小题1: 对下列句子中加点的词的解释,不正确的一项是(3分)(  )

A.宙与倩娘常私感想于寤寐寤寐:醒着睡着,时时

B.乃倩娘徒行跣足而至跣足:光着脚

C.倍道兼行,数月至蜀倍道:离开大路

D.见在舟中见:通“现”,现今小题2:下列各组语句中,全部表现倩娘对王宙情深意重的一组是(3分)(  )

与倩娘常私感想于寤寐              ②女闻而郁抑

倩娘徒行跣足而至                  ④覆载之下,何颜独存

⑤凡五年,生两子,与镒绝信            ⑥翕然而合为一体,其衣裳皆重

A.①③④

B.②④⑤

C.①⑤⑥

D.②③⑤小题3:下列对原文有关内容的分析和概括,不正确的一项是(3分)(  )

A.倩娘和王宙长大以后,暗中相恋。张镒却言而无信,应允了他人提亲。

B.王宙因为意中人倩娘被张镒另许他人,心生不满,借故远走京城。临行前与倩娘密约私奔。

C.当舟中倩娘与闺中倩娘合为一体,衣裳也重合,始知当初追随王宙而去的乃是倩女离魂。

D.小说富有浪漫主义色彩,想象奇幻,情节曲折,倩娘是一个封建礼教的叛逆者形象。小题4:请把文言文阅读材料中画线的语句翻译成现代汉语。(10分)

(1)镒常器宙,每曰:“他时当以倩娘妻之。”(3分)

(2)今将夺我此志,又知君深情不易,思投身奉报,是以亡命来奔。(4分)

(3)吾曩日不能相负,弃大义而来奔君。向今五年,恩慈间阻。(3分)