问题
单项选择题
各级行应严格区分长期待摊费用与当期费用的界限，下列哪项开支，不得在长期待摊费用中列支。（）
A.经营性租入固定资产改良支出
B.经营性租入房屋按照合同约定，一次性支付的摊销期限在1年以上（不含）的长期租赁费
C.电子设备租赁费
D.新设机构在筹建期发生的开办费
答案
参考答案：D
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各级行应严格区分长期待摊费用与当期费用的界限，下列哪项开支，不得在长期待摊费用中列支。（）
A.经营性租入固定资产改良支出
B.经营性租入房屋按照合同约定，一次性支付的摊销期限在1年以上（不含）的长期租赁费
C.电子设备租赁费
D.新设机构在筹建期发生的开办费
参考答案：D
Passage One
| My First Experience with AIDS Patients 我初次接触艾滋病人 by Marc Kielburger I was ushered to the AIDS ward of a hospice in the slum.I would later learn that the ward did not exist，at least not officially.Not a single person in Thailand had AIDS，according to the Thai government at the time.People got"sick，"of course，sometimes"very sick."but no one had AIDS.The hospice was home to an ever-growing number of"very sick"people. I entered the ward and was greeted by two Thai nurses. "Thank goodness you are here，Marc，"said the first. "You’re a doctor，right " I shook my head. "So you are a medical student then!" I shook my head again. "But you know medicine，right " "Kinda，"I offered."I watch E.R.,every Thursday" After a rapid exchange in Thai，the first one said，"NO problem.Get ready for your fou- hour medical school training!" "But in my country medical school takes years!" I protested. "We don’t have that long," she replied. "So we better get started. " During the next few hours, I learned to clean wounds, administer IVs, treat bedsores, and dispense medicine. The work was punishing, made worse by stifling heat, frequent blackouts, and an incredible stench in the air. I tried desperately to hide my weak nerves and queasy stomach, but more than once dashed for the bathroom to throw up. Just when it seemed my training was coming to an end, the nurse took me aside. "There are only two more things you need to know," she said. "On the left-hand side of the ward, you will find what we call the Exit Area. " As it turned out, she meant "exit" in the largest sense of the word. Terminally ill patients were hidden behind a curtain and then exited out of the ward after death. "The second thing you need to know," she continued, "is that we haven’t had a day off in three weeks. You’ll be looking after the ward by yourself for the next shift. " My jaw dropped. "Don’t worry, Mare," said the other nurse, patting me on the shoulder before turning to leave. "Think of this as the beginning of your residency !" And with that, they walked out. Alone and petrified, I tried unsuccessfully to keep calm. I counted to twenty-four. That’s how many AIDS patients were in my charge. What am I going to do I thought. What can I do I fell back on my training with the Canadian government and put my talents to work. I served patients water-some with ice, some without. Next, I tried to cheer up everyone, myself included, giving enthusiastic high-fives to patient after patient. Soon enough, everyone was laughing. Some were laughing with me, others most definitely at me, but I didn’t care. As long as I could keep people smiling, I was sure it would all be fine. And it was. Until a short while later, when a patient in the Exit Area began to choke. He had fluid in his lungs and could not breathe. As I crossed the floor, I could hear the man gasping for air. Fumbling and scared, I pulled back the curtain and administered the medicine the nurses had recommended. The man didn’t respond. With nothing left to offer, I sat down and held his hand, looking into his eyes as he breathed heavily for a while and then stopped. Watching him slip away, I was hit by a feeling of anguish such as I’d never felt, either before or since. It haunts me to this day. |
What was the AIDS patients’response toward Marc’s efforts to cheer them up
A．They all appreciated his efforts.
B．They were all grateful for his efforts.
C．They all enjoyed his efforts.
D．Some of them thought his efforts were ridiculous.