问题 完形填空

阅读下面短文,并按照题目要求用英语回答问题(请注意问题后的词数要求。)

My grandfather came from Hungary and was the only one in his family who settled down in the United States. The rest of his family remained in Europe. When World War I broke out, he seemed to have become another man, downhearted. He was very much afraid that if his only son, my uncle, had to go to war, it would be cousin fighting against cousin.

One day in 1918, my Uncle Milton received his order for army service. My grandparents were very upset. But my mother, at the age of 10, was on top of the world about her soldier brother going off to war. Realizing how he was regarded by his little sister and all of her friends, my uncle bought them all service pins, which meant that they had a loved one in the service. All the little girls were delighted.

The moment came when my uncle and the other soldiers, without any training but all in uniforms, boarded the train. The band played and the crowd cheered. Although no one noticed, I’m sure my grandmother had a tear in her eye for the only son. The train slowly pulled out, but not about a thousand yards when it suddenly paused. Everyone stared in wonder as the train slowly returned to the station. There was a dead silence before the doors opened and the men started to step out. Someone shouted, “The war is over!” For a moment, nobody moved, but then the people heard someone bark orders at the soldiers. The men lined up in two lines, walked down the steps, and with the band playing, marched down the street, as returning heroes, to be welcomed home. My mother said it was a great day, but she was just a little disappointed that it didn’t last a tiny bit longer.

小题1:Where does the author live? (within 4 words)

小题2:What worried the author’s grandfather a lot? (within 8 words)

小题3:When was the author’s mother born? (within 2 words)

小题4:How did the author’s mother feel about his uncle going off to war? (within 6 words)

小题5:Why did the soldiers return? (within 5 words)

答案

 

小题1:In the United States/ In the US/ In the States/In America.

小题2:Cousin fighting against cousin/ His relatives killing each other. /His relatives becoming enemies./ His son and his nephew killing each other./ His son and his nephew becoming enemies./ That his relatives would fight against each other.

小题3:In 1908

小题4:On top of the world/Very happy/proud.

小题5:Because the war was over.

题目分析:文章讲述的是关于一战的故事。作者的爷爷是家里唯一一个移民到美国的,一战爆发后,作者的爷爷担心亲人在战场上相遇,就在作者叔叔和其他士兵准备出发时,战争结束了。

小题1:根据第一段“My grandfather came from Hungary and was the only one in his family who settled down in the United States. ...his only son, my uncle,”可知,grandfather指的是作者的爷爷,作者的爷爷移民到了美国,即作者是美国人。故填In the United States/ In the US/ In the States/In America.

小题2:根据第一段最后一句“it would be cousin fighting against cousin”可知,让作者爷爷担心的是亲人之间互相残杀,故填Cousin fighting against cousin/ His relatives killing each other. /His relatives becoming enemies./ His son and his nephew killing each other./ His son and his nephew becoming enemies./ That his relatives would fight against each other.。

小题3:根据第二段“One day in 1918 ...my mother, at the age of 10,”可知,作者的妈妈出生于1908年,故填In 1908。

小题4:根据第二段“was on top of the world about her soldier brother going off to war”可知,作者的妈妈知道她哥哥要去参军后,变得非常开心,故填On top of the world/Very happy/proud.。

小题5:根据第三段“The war is over!”可知,士兵返回是因为战争结束了,故填Because the war was over.

问答题

甲股份有限公司(以下简称甲公司)为了建造一幢厂房,于2009年12月1日专门从某银行借入专门借款2000万元(假定甲公司向该银行的借款仅此一笔),借款期限为2年,年利率为6%,利息到期一次支付。该厂房采用出包方式建造,与承包方签订的工程合同的总造价为1800万元。假定利息资本化金额按年计算。
(1) 2010年发生的与厂房建造有关的事项如下:1月1日,厂房正式动工兴建。当日用银行存款向承包方支付工程进度款500万元;
4月1日,用银行存款向承包方支付工程进度款400万元;
7月1日,用银行存款向承包方支付工程进度款400万元;
12月31日,工程全部完工,可投入使用。甲公司还需要支付工程价款500万元。
上述专门借款2010年取得的收入为40万元(存入银行)。
(2) 2011年发生的与所建造厂房和债务重组有关的事项如下:
1月31日,办理厂房工程竣工决算,与承包方结算的工程总造价为1800万元。同日工程交付手续办理完毕,剩余工程款尚未支付。
11月10日,甲公司发生财务困难,预计无法按期偿还于2009年12月1日借入的到期借款本金和利息。按照借款合同,公司在借款逾期未还期间,仍然必须按照原利率支付利息,如果逾期期间超过2个月,银行还将加收1%的罚息。
11月20日,银行将具对甲公司的债权全部划给资产管理公司。
12月1日,甲公司与资产管理公司达成债务重组协议,债务重组日为12月1日,与债务重组有关的资产、债权和债务的所有权划转及相关法律手续均于当日办理完毕。有关债务重组及相关资料如下:
①资产管理公司首先豁免甲公司所有积欠的利息。
②甲公司用一台生产用设备抵偿部分债务,该设备原价为1200万元,累计折旧为400万元,公允价值为1000万元,抵债时开出的增值税专用发票上注明的增值税税额为170万元。
③资产管理公司对甲公司的剩余债权实施债转股,资产管理公司由此获得甲公司普通股200万股(每股面值1元),每股市价为4元。
(3) 2012年发生的与资产置换有关的事项如下:12月1日,甲公司由于经营业绩滑坡,为了实现产业转型和产品结构调整,与资产管理公司控股的乙公司(该公司为房地产开发企业)达成资产置换协议。协议规定,甲公司将前述新建厂房和部分库存商品与乙公司所开发的商品房进行置换。资产置换日为12月1日。与资产置换有关的资产、债权和债务的所有权划转及相关法律手续均于当日办理完毕。其他有关资料如下:
①甲公司所换出库存商品的账而余额为400万元,已为库存商品计提了202万元的跌价准备,公允价值为200万元,增值税税额为34万元;甲公司换出的新建厂房的公允价值为2000万元,应交营业税税额为100万元。甲公司对新建厂房采用年限平均法计提折旧,预计使用年限为10年,预计净残值为80万元。
②乙公司用于置换的商品房的账面价值为2000万元,公允价值为2234万元。
假定甲公司对换入的商品房立即出租形成投资性房地产,并采用成本模式进行后续计量。
假定该非货币性资产交换具有商业实质。
要求:

计算甲公司在2011年12月1日(债务重组日)积欠资产管理公司的债务总额。

单项选择题