问题 问答题

Vilhelm Hammershoi has been a well-kept secret since his death in 1916. All his best- known paintings are of household interiors that are drained of color and tell no stories. 46. His windows cannot be seen through, his doors cannot be opened and the figures produce no element of vitality into the rooms. Hammershoi is defiantly inscrutable; the mood is melancholic and enigmatic, but the paintings are oddly compelling. Quite why, no one seems sure.
Of the 71 paintings in a new exhibition in London, 21 come from his native Copenhagen, 15 from other Scandinavian collections and 20 from private collections, principally Danish. Hammershoi’s focus was not as narrow as this show might suggest, but to see his nudes it is necessary to visit the Statens Museum for Kunst in Denmark. He did some fine, if bleak, landscapes too, but it was the interiors that sold in his lifetime, and he is best remembered for paintings of the sun shining through curtainless window-panes, casting shadows on carpetless floors. 47.Anxious to transform the prosaic into the romantic, his admirers speak of a poet of light and the poetry of silence.
Hammershoi himself was guileless. 48."What makes me choose a motif are the lines, what I like to call the architectural context of an image," he said in 1907. Light was also very important, but it was lines, he insisted, that had the greatest significance for him. His wife, Ida, makes appearances in the empty rooms, but she is usually painted from the back, with the emphasis on the bare nape of her neck. The heroic figures are white doors and windows, and tables, chairs, a piano and a sofa. No painter can have got so much pleasure from painting brown furniture. One work, titled "Interior with a Woman at a Sewing Table", is a symphony of three shades of shiny brown.
Hammershoi was influenced by Vermeer and the 17th-century Dutch genre painters and by Caspar David Friedrich, a German, but there is no one like him. His work shows traces of an unexpected subversive sense of humor. 49.Felix Kramer, the show’s curator, identifies irregularities, for example, that create an almost surreal quality: a piano with two legs, table legs casting shadows in different directions, chests of drawers with no knobs or handles. Even some of Hammershoi’s admirers wonder what it all means.
50.Trying to pin Hammershoi down is as profitless as Waiting for Godot. However, the new exhibition at the Royal Academy of Arts might encourage some excitement in the marketplace. The highest price made by a Hammershoi interior is £ 520,000 ($1 million) in 2006 and the price boom in the auction houses is passing him by. Perhaps the secret of Hammershoi has been kept a bit too well.

答案

参考答案:“让我选定一个主题的是线条轮廓,我很喜欢用建筑背景来做主题。”1907年,他这样说道。

解析:

[分析]: 第一个what引导一个主语从句。第二个what引导的句子则是有关lines的同位语从句。

单项选择题

A公司20×6年至20×9年与固定资产有关的业务资料如下:
(1)20×6年12月20日,A公司购进一台不需要安装的生产经营用设备,设备价款为 700万元(不含税),另发生运输费2万元,专业人员服务费20万元,款项以银行存款支付;增值税税率为17%,没有发生其他相关税费。该设备于当日投入使用,预计使用年限为10年,预计净残值为25万元,采用直线法计提折旧。
(2)20×7年12月31日,A公司对该设备进行检查时发现其已经发生减值,预计可收回金额为560万元;计提减值准备后,该设备原预计使用年限、折旧方法保持不变。预计净残值变更为20万元。
(3)20×8年12月31日,A公司因生产经营方向调整,决定采用出包方式对该设备进行改良,同时对该项固定资产的某一主要部件进行更换,符合固定资产确认条件,被更换部件的原价为325万元,改良工程验收合格后支付工程价款。该设备于当日停止使用,开始进行改良。
(4)20×9年3月30日,改良工程完工并验收合格,A公司以银行存款支付工程总价款 320万元。当日,改良后的设备投入使用,预计尚可使用年限5年,采用双倍余额递减法计提折旧,预计净残值为5万元。20×9年12月31日,该设备未发生减值。
(5)不考虑其他相关税费。
要求:根据上述资料,不考虑其他因素,回答下列各题。

(2)A公司20×7年12月31日该设备计提的固定资产减值准备为( )。

A.92.3万元

B.69.7万元

C.182万元

D.112万元

单项选择题