问题 完形填空
More Chinese migrant workers (进城务工人员) bring their children to the city for better education, rather than leaving them behind in the countryside.
Luo Yong, who has worked hard for 9 years as a worker in Nanchang, Jiangxi's capital city, finally managed to find a seat for his son at a well-known primary school in the city.
In September, the boy was sent into a crowded first-grade classroom at the primary school which belongs to Nanchang University.
"Whatever the cost, I want my son to live a better life than mine— better schooling and better work in the city," says 32-year-old Luo.
"I was not well educated, and that's why I can only find low-paid jobs here," he adds.
The move by a growing number of migrant workers to take their children to cities has led to losses of students for schools in the countryside.
Located 35 kilometers away from Nanchang, the Dazhuang Village Primary School in Luo's hometown has seen the number of its students drop by more than half in the past four years, according to Principal Xiong Guilian.
With 22 students now, the school has been changed into a “teaching spot(教学点)” that only offers the first three grades. Most rooms in the two-floor schoolhouse are left unused. “Every time a new term starts, I find a few children missing because they have been taken to the town or city by their parents,” Xiong says, describing her feeling as “bittersweet”.
More children are brought to cities for better  小题1:
Luo Yong
1. He has been a worker in Nanchang  小题2: nine years ago.
2. He found his son a seat at a famous primary school in Nanchang  小题3:
3. He didn’t   小题4: a good education when he was young.
4. He hopes that his son can   小题5: a better life than him.
Luo Yong’s son
1. He was taken to the city   小题6: of being left behind in the countryside.
2. He studies in a primary school in the 小题7: of Jiangxi.
Xiong Guilian
1. He is the   小题8: of the Dazhuang Village Primary School.
2. The students in his school has become even   小题9: over the last four years.
3. In each new term, he feels bittersweet when he finds several children  小题10:.
答案

小题1:education

小题2:since

小题3:successfully

小题4:get/ receive/ have

小题5:live

小题6:instead  

小题7:capital

小题8:principal 

小题9:fewer

小题10:missing

题目分析:这篇短文主要介绍了为了让孩子接受更好的教育,更多的中国农民工把他们的孩子带到城市。这也使农村学校的孩子数量不断减少。

小题1:根据第一段More Chinese migrant workers (进城务工人员) bring their children to the city for better education 描述可知为了更好的教育更多的中国农民工把他们的孩子带到城市。故填education

小题2:根据Luo Yong, who has worked hard for 9 years as a worker in Nanchang 故填since  

小题3:根据In September, the boy was sent into a crowded first-grade classroom at the primary school which belongs to Nanchang University. 可知他的儿子成功就学,故填successfully

小题4:根据"I was not well educated, and that's why I can only find low-paid jobs here," he adds. 可知他没有受过教育,故填get/ receive/ have

小题5:根据I want my son to live a better life than mine 故填live

小题6:根据上下文可知他被带到了城市而不是留在乡下。故填instead     

小题7:根据第二段和第三段可知最后他的儿子在江西的省会南昌上学了。故填capital

小题8:根据Located 35 kilometers away from Nanchang, the Dazhuang Village Primary School in Luo's hometown has seen the number of its students drop by more than half in the past four years, according to Principal Xiong Guilian. 可知Xiong Guilian是校长,故填principal   

小题9:根据the Dazhuang Village Primary School in Luo's hometown has seen the number of its students drop by more than half in the past four years,描述,可知在过去的四年里减少了一半以上的学生人数。故填fewer

小题10:根据校长的话“Every time a new term starts, I find a few children missing because they have been taken to the town or city by their parents,”可知每个新学期开始,他都发现一些孩子不来上学了,故填 missing

考点社会现象类短文。

单项选择题
问答题

长江公司为母公司,2007年1月1日,长江公司用银行存款33 000万元从证券市场上购人大海公司发行在外80%的股份并能够控制大海公司。同日,大海公司账面所有者权益为40 000万元(与可辨认净资产公允价值相等),其中:股本为30000万元,资本公积为 2000万元,盈余公积为800万元,未分配利润为7 200万元。长江公司和大海公司不属于同一控制的两个公司。
(1)大海公司2007年度实现净利润4000万元,提取盈余公积400万元;2007年宣告分派2006年现金股利1000万元,无其他所有者权益变动。2008年实现净利润5000万元,提取盈余公积500万元,2008年宣告分派2007年现金股利1100万元。
(2)长江公司2007年销售100件A产品给大海公司,每件售价5万元,每件成本3万元,大海公司2007年对外销售A产品60件,每件售价6万元。2008年长江公司出售100件B产品给大海公司,每件售价6万元,每件成本3万元。大海公司2008年对外销售A产品40件,每件售价6万元;2008年对外销售B产品80件,每件售价7万元。
(3)长江公司2007年6月20日出售一件产品给大海公司,产品售价为100万元,增值税为17万元,成本为60万元,大海公司购人后作管理用固定资产人账,预计使用年限5年,预计净残值为零,按直线法提折旧。
要求:
(1)编制长江公司2007年和2008年与长期股权投资业务有关的会计分录。
(2)计算2007年12月31日和2008年12月31日按权益法调整后的长期股权投资的账面余额。
(3)编制该集团公司2007年和2008年的合并抵销分录。