问题 单项选择题

在PhotoShop中,羽化命令的快捷键是()

A.Ctrl+A

B.Ctrl+Shift+I

C.Ctrl+Alt+D

D.Ctrl+Alt+I

答案

参考答案:C

阅读理解

One day my teacher said, “ Life is a game of chess, and the other player is time.” From that moment, I knew I had to enjoy my life. Do not waste time, because, you know, time will not come back. You cannot buy it. It is one of those things in life that you must really, really value.

When you see an opportunity, take it. You might not get it back. Never let an opportunity pass. And if it is too hard, remember that in the middle of every difficulty lies an opportunity.

Remember, you cannot choose how you' re going to die, or when. You can only decide how you' re going to live. Study as if you were going to live forever; live as if you were going to die tomorrow. Don' t just think of the present, but also think of your future. Your future is yet another chapter in your life and another way to live it.

Every single living thing has a purpose in life. "The purpose of life is a life of purpose," said Robert Byme.   

Learn to use time wisely, take opportunities, and enjoy life. We can discover the meaning of life in three different ways: (1) by doing a deed;  (2) by experiencing a value;  (3) by suffering life. So, what are you buying with yours?                               

小题1:The underlined part suggests that___________.

A.if life is a game of chess, time is also a game of chess

B.if life is a game of chess, both you and time are the players

C.if life is one player in a game of chess, time is the other player

D.if time is a game of chess, both life and you are the players小题2:According to the author, what can you decide?

A.How you die.

B.How you live.

C.When you die.

D.When you succeed.小题3:This article is most probably from__________.

A.an explanation of time in the universe

B.an essay about time and life

C.an argument that time is the most important thing in life

D.a description of an important class

问答题

北方公司和甲公司均为增值税一般纳税人,适用的增值税税率为17%;年末均按实现净利润的10%提取法定盈余公积。假定产品销售价格均为不含增值税的公允价格。2011年度发生的有关交易或事项如下:
(1)1月1日,北方公司以3200万元取得甲公司有表决权股份的60%作为长期股权投资。当日,甲公司可辨认净资产的账面价值和公允价值均为5000万元;所有者权益为5000万元,其中股本2000万元,资本公积1900万元,盈余公积600万元,未分配利润500万元。在此之前,北方公司和甲公司之间不存在关联方关系。
(2)4月12日,甲公司对外宣告发放上年度现金股利300万元;4月20日,北方公司收到甲公司发放的现金股利180万元。甲公司2010年度利润表列报的净利润为400万元。
(3)6月30日,北方公司向甲公司销售一件A产品,销售价格为500万元,销售成本为300万元,款项已于当日收存银行。甲公司购买的A产品作为管理用固定资产,于当日投入使用,预计可使用年限为5年,预计净残值为零,采用年限平均法计提折旧。
(4)7月1日,北方公司向甲公司销售B产品200件,单位销售价格为10万元,单位销售成本为9万元,款项尚未收取。甲公司将购入的B产品作为存货入库;至2011年12月31日,甲公司已对外销售B产品40件,单位销售价格为10.3万元;2011年12月31日,对尚未销售的B产品每件计提存货跌价准备1.2万元。
(5)12月31日,北方公司尚未收到向甲公司销售200件B产品的款项;当日,对该笔应收账款计提了20万元的坏账准备。
要求:
(1)编制北方公司2011年12月31日合并甲公司财务报表时按照权益法调整相关长期股权投资的会计分录。
(2)编制北方公司2011年12月31日合并甲公司财务报表的各项相关抵销分录。(不要求编制与合并现金流量表相关的抵销分录;不要求编制与抵销内部交易相关的递延所得税抵销分录;答案中的金额单位用万元表示)