问题 单项选择题

一系列比赛将在2005年的11月1日到2006年的4月30日之间进行,2005年即售出了全部比赛的门票,共得到门票收入3000000美元。每个月举办10场比赛。根据这些信息,公司应该()。

A.在2005年12月31日的资产负债表上报告未挣得收入2000000美元

B.在2005年12月31日的资产负债表上报告未挣得收入3000000美元

C.在2005年的损益表上报告收入3000000美元

D.在2006年的损益表上报告收入1000000美元

答案

参考答案:A

解析:

该公司应该在2005年确认1000000美元的收入,因为出售门票收到的款项3000000美元中有1/3是已挣得收入(六个月中已过两个月),余下的2000000美元应作为负债反映在2005年12月31日的资产负债表上。选项(b),(c)和(d)均不正确,原因见选项(a)的解释。

阅读理解

Conjoined twins lead separate but active lives.

Lori and Reba have never been alone and they want to keep it that way.

The 40-year-old conjoined twins in Pennsylvania,US,have read about others locked together by an accident of birth who have been medically separated.But they insist only death can part them.

“We’ve never imagined a life divided,”Lori said.

Lori and Reba are joined together at the side of their heads,facing in opposite directions.Their blood supply is partly linked,but each has a separate brain.

Reba suffers from a disease which has left her completely dependent on her sister.

Lori wheels her everywhere they go in different professional directions.Lori worked in a laundry room at a hospital for six years before giving that up to allow Reba to try to become a country singer.

Her first song is called “The Fear of Being Alone”,which was inspired by Reba and Lori’s desire for togetherness.

Reba’s career has taken her across the United States, Europe and parts of Asia.

While the twins receive some money from the government, the earning from Reba’s concerts go to AIDS and cancer charities(慈善机构).

The sisters have set goals for themselves. Reba looks forward to a successful career as a country singer, while Lori says she hopes to get married and have children.Lori said,”So when it comes, it comes. Meanwhile, I live wonderfully from day to day.”

小题1:When Lori said “We’ve never imagined a life divided”,she meant that       .

A.they don’t wish to be made separate

B.they think their case is beyond medical help

C.independent life would be too good to think of

D.they would die once separated小题2:By leading separate lives,the topic means that       .

A. either of the two can look after herself       B .the twins do different things

C. they face in opposite directions       D. they are no longer conjoined now

小题3:When Reba gives performances as a country singer,Lori       .

A.works in a hospital

B.continues her college education

C.brings up her children

D.looks after her sister小题4:The twins lead active lives because they       .

A.are tired of staying at home doing nothing

B.need more money

C.want to prove themselves as useful citizens

D.have to earn their own bread小题5:From the last paragraph we can understand that Lori       .

A. thinks it’s too late for her to have children  

B. is sure she’ll get married and have children

判断题