问题 完形填空
阅读下面短文,根据短文完成表格中所缺信息,每空一词.(共10小题,每小题1分,计10分)
Are people less happy or happier when they get older? If your answer is “happier”, then you are right, based on a study published five years ago. It found that people generally become happier and experience less worry after age fifty. In fact, it found that by the age of eighty-five, people are happier with their life than they were at eighteen.
The findings came from a Gallup survey of more than three hundred and forty thousand adults in the United States in 2008. At that time, the people were between the ages of eighteen and eighty-five.
Arthur Stone in the Department of Psychiatry and Behavioral Science at Stony Brook University in New York led the study. His team found that levels of stress were the highest among adults between the ages of twenty-two and twenty-five. Stress levels dropped sharply after people reached their fifties.
Levels of happiness were the highest among the kids and those in their early seventies.
The survey also found that men and women have similar emotional patterns as they grow older. However, women at all ages reported more sadness, stress and worry than men did.
So why would happiness increase with age? One theory is that, as people get older, they become more thankful for what they have and have better control of their emotions. They also spend less time thinking about bad experiences.
Title: Relationship Between Age and     小题1:     
The elements of the survey
Time: 2008
Place: in the United States
Researcher: Arthur Stone and his   小题2:    
Targets: 340,000 adults
The   小题3:    of the survey
Generally people become happier and feel   小题4:    worried after age 50. By the age of 85, people are happier with their life than they were at 18.
Adults between the ages of 22 and 25 have the             小题5:    stress.
The kids and those in their early   小题6:   feel the happiest.
Men and women have similar emotional patterns as they grow older. However, women feel sadder, more   小题7:   and worried than men do.
Conclusion
Happiness     小题8:    with age. That’s because people become more thankful for what they have and control their emotions     小题9:   as they get older. It also   小题10:      them less time to think about bad experiences.
答案

小题1:Happiness

小题2:team

小题3:results\findings

小题4:less

小题5:most

小题6:seventies

小题7:stressed

小题8:increases

小题9:better

小题10:takes

题目分析:这篇短文主要介绍了亚瑟斯通的精神病学和行为科学在纽约石溪大学领导了一项关于年龄和幸福感的关系的研究。

小题1:根据第一段大意,年龄更大,会感觉到更幸福。故标题是年龄和幸福的关系。故填Happiness

小题2:根据第三段His team found 。。。可知调查者是亚瑟斯通和他的团队,故填team

小题3:根据表格右侧的内容可知是调查的结构,故填results\findings

小题4:根据第一段people generally become happier and experience less worry after age fifty.可知通常人们在50岁后变得更幸福同时经历更少的担忧,故填less

小题5:根据His team found that levels of stress were the highest among adults between the ages of twenty-two and twenty-five.可知年龄在22到25之间的成年人焦虑感最高。故填most

小题6:根据Levels of happiness were the highest among the kids and those in their early seventies.故填seventies

小题7:根据However, women at all ages reported more sadness, stress and worry than men did.故填stressed

小题8:根据So why would happiness increase with age?故填increases,增加。

小题9:根据they become more thankful for what they have and have better control of their emotions.故填 better

小题10:根据They also spend less time thinking about bad experiences.他们花费更少的时间考虑坏的经历。故填takes

问答题

甲股份有限公司为了建造一栋厂房,于2007年11月1日专门从银行借入5000万元(假定甲公司向该银行借款仅此一笔),借款期限为2年,年利率为6%,利息到期一次支付。2008年1月1日借入一般借款4000万元,期限为3年,年利率为7%,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8400万元。假定利息资本化金额按年计算,每月按30天计算。甲公司将尚未动用的专门借款存放在银行的月收益率为0.25%。
(1) 2008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。当月用银行存款向承包方支付工程进度款1200万元。
3月1日,用银行存款向承包方支付工程进度款2600万元。
4月1日,因与承包方发生质量纠纷,工程被迫停工。
8月1日,工程重新开工。
9月1日,用银行存款向承包方支付工程进度款1800万元。
11月1日,用银行存款向承包方支付工程进度款2400万元。
12月31日,工程全部完工,可投入使用。
(2) 2009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日办理厂房竣工决算,与承包方结算的工程总造价为8400万元。同日工程交付手续办理完毕。甲公司对新建厂房采用直线法计提折旧,预计使用年限为20年,预计净残值为217万元。
11月1日,甲公司发生财务困难,无法按期偿还于2007年11月1日借入的到期的借款本金和利息。按照借款合同,公司在逾期未还期间,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10日,银行将其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甲公司用一辆小轿车和一栋别墅抵偿债务640万元。该小轿车的原价为150万元,累计折旧为30万元,公允价值为90万元。该别墅原价为600万元,累计折旧为100万元,公允价值为550万元。两项资产均未计提减值准备。
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1000万股,每股面值为1元,市价为4元。
(3)2010年发生的与资产置换有关事项如下:
12月31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、部分库存商品和一块土地使用权与乙公司所开发的商品房和一栋办公楼进行置换。资产置换日为12月31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和土地使用权账面余额分别为160万元和400万元,公允价值分别为200万元和800万元;甲公司已为库存商品计提跌价准备20万元,没有为土地使用权计提跌价准备。甲公司所换出的新建厂房公允价值为8000万元。
②乙公司用于置换的商品房和办公楼的账面价值分别为4000万元和2000万元,公允价值分别为6300万元和2700万元;其中,办公楼的原价为3000万元。
假定:
①甲公司对换入的商品房作为职工宿舍,免费提供给一线工人使用,换入的办公楼用于对外出租。年租金为300万元,租金于每年年末结清。租赁期开始日为2010年12月31日。该项投资性房地产的公允价值能够持续可靠取得。
②不考虑与厂房建造、债务重组和资产置换相关的税费。
③非货币性资产交换具有商业实质。
(4)2011年末,甲公司换入办公楼的公允价值为2800万元。
1.确定与所建造厂房有关的借款利息停止资本化的时点。

问答题 简答题