问题 单项选择题

驾驶员要掌握好海上天气主要应靠:()

A.认真读书、弄清基本概念、理论和方法

B.不断实践、总结经验和长期积累

C.A或B都正确

D.A、B缺一不可

答案

参考答案:D

阅读理解

阅读理解

     An idea that started in Seattle's public library has spread throughout America and beyond.The concept

is simple:help to build a sense of community in a city by getting everyone to read the same book at the

same time.

      In addition to encouraging reading as a pursuit(追求) to be enjoyed by all,the program allows strangers to communicate by discussing the book on the bus,as well as promoting reading as an experience to be

shared in families and schools.The idea came from Seattle librarian Nancy Pearl who launched the "If All of Seattle Read the Same Book" project in 1998.Her original program used author visits,study guides and

book discussion groups to bring people together with a book,but the idea has since expanded to many

other American cities,and even to Hong Kong.

     In Chicago,the mayor appeared on television to announce the choice of To Kill a Mockingbird as the

first book in the "One Book,One Chicago"program.As a result,reading clubs and neighborhood groups

sprang up around the city.Across the US,stories emerged of parents and children reading to each other at night and strangers chatting away on the bus about plot and character.

     The only problem came up in New York,where local readers could not decide on one book to

represent the huge and diverse population.This may show that the idea works best in medium-sized cities

or large towns,where a greater sense of unity can be achieved.Or it may show that New Yorkers missed

the point,putting all their energy and passion into the choice of the book rather than discussion about a

book itself.

     Ultimately,as Nancy points out,the level of success is not measured by how many people read a book ,but by how many people are enriched by the process,or have enjoyed speaking to someone with whom

they would not otherwise have shared a word.

1.What is the purpose of the project launched by Nancy?

A.To invite authors to guide readers.

B.To encourage people to read and share.

C.To involve people in community service.

D.To promote the friendship between cities.

2.Why was it difficult for New Yorkers to carry out the project?

A.They were too busy to read a book.

B.They came from many different backgrounds.

C.They had little interest in reading.

D.They lacked support from the local government.

3.According to the passage,where would the project be more easily carried out?

A.In large communities with little sense of unity.

B.In large cities where libraries are far from home.

C.In large towns where agreement can be quickly reached.

D.In medium-sized cities with a diverse population.

4.The underlined words "shared a word"in Paragraph 5 probably mean______.

A.discussed the meaning of a word

BA.exchanged ideas with each other

C.gained life experience D.used the same language

5.According to Nancy,the degree of success of the project is judged by____.

A.the number of people who benefit from reading

B.the careful selection of a proper book

C.the growing popularity of the writers

D.the number of books that each person reads

单项选择题

甲公司2008年发生了如下与无形资产有关的经济业务:
2006年1月20日,甲公司从M公司购买了A专利技术,经与M公司协议采用分期付款方式支付款项。合同规定,该项专利技术的价款总额为400万元,当日支付100万元,余款分3年付清,每年年末支付100万元,当日已办妥相关手续。假定银行同期贷款利率为6%。该项专利技术法律规定的有效期为10年,甲公司预计使用5年后转让给第三方,并且估计5年后将该专利技术出售,将取得67.3万元的价款。甲公司对该专利技术采用年数总和法摊销。2009年,市场情况发生变化,经复核重新估计,该专利技术的预计净残值为140万元。
2008年1月1日,甲公司将一项专利技术B出租给N企业使用,该专利技术的账面价值为800万元,按直线法摊销,净残值为0,摊销期限为10年,出租合同规定,承租方每销售一件用该专利生产的产品,必须付给出租方20元专利技术使用费。假定N企业当年销售该专利生产的产品10万件。甲公司应交的营业税为10万元。
2008年12月1日甲公司取得一项特许经营权,特许方为F公司,双方协议规定:今后 4年内,甲公司生产的B产品可使用F公司注册商标,但总产量不得超过40万件;甲公司应于2008年12月1日向F公司一次性支付特许经营权使用费100万元。2008年12月B产品共生产了5万件。[(P/A,6%,3)=2.6730]
要求:根据上述资料,不考虑其他因素,回答下列第6至8题。

关于甲公司所拥有的上述无形资产,下列说法正确的是( )。

A.A专利技术的入账价值为400万元

B.A专利技术不应该按年数总和法摊销,无形资产只能按照直线法摊销

C.甲公司取得的特许经营权不需要确认无形资产,每期分摊费用时计入销售费用即可

D.A专利技术2009年不需要再摊销,直至净残值降至账面价值时再恢复摊销