问题 单项选择题

P公司为一上市公司,1999年12月20日发现1996年12月开始使用的一项固定资产仍然挂在“在建工程”科目中。该项固定资产原价50000元,预计使用年限10年(与税法规定一致),采用直线法计提折旧(不考虑残值)。设该公司适用的所得税税率为33%,该项会计差错的调整对留存收益的影响金额为()。

A.15000元 

B.10050元 

C.20000元 

D.33500元

答案

参考答案:B

阅读理解

Japanese people work very hard at studying English. They start studying English at the age of 12. Most young Japanese people spend a lot of time and work hard at studying English, but Japanese people are not good at English. Here are the reasons:

There are few people from English-speaking countries in Japan. They don’t have enough chances to speak with them.

Japan is an island(岛)country and they feel that other countries are far away. So they don’t use English very often. And the Japanese feel that it is strange(奇怪的) to talk to each other in English.

The Japanese education doesn’t always follow the educational trends(趋势) in the world. It puts a lot of importance on grammar and vocabulary, and less on speaking, listening and reading skills.

Many Japanese students’ English becomes worse(更糟糕的) after they go to university(大学).They have to learn English again if they work in English-speaking countries.

Sometimes the Japanese feel shy about speaking wrong or broken English.

小题1:Most young Japanese people        English.

A.are good at

B.work hard at

C.don’t like

D.spend little time on小题2:How is the university students’ English in Japan?

A.Very good

B.Worse than before

C.Very bad

D.As good as before小题3:In fact,        .

A.the Japanese education needs to put a lot of importance on speaking

B.all the Japanese people hate English

C.Japanese people use English very often

D.the Japanese like to talk with others in English小题4:What’s the best title foe the passage?

A.The Japanese Like English

B.When Do the Japanese Being to Learn English

C.Why Are the Japanese Weak in English

D.How to Study English Well for the Japanese

单项选择题