问题 完形填空
、阅读短文,根据短文内容,从短文后的五个选项中选出能填入空白处的最佳选项。选项中有一项为多余选项。(共8分,每小题2分)
There was a boy who was sent to a boarding school.He used to be the brightest student in his class. He was at the top in every competition.     1   . His grades started dropping. He hated being in a group. He was lonely all the time. He felt that no one loved him.
His parents began to worry. But even they did not know what was wrong.      2    .
They sat on the bank of the lake near the school. The father started asking him questions about his classes, teachers and sports. Then he asked, “Do you know, son, why I am here today?”
The boy said, “To check my grades?”
“No, no,” his dad replied. “I am here to tell you that you are the most important person for me.I want to see you happy. I don’t care about grades. ___3   . YOU ARE MY LIFE.”
Now the boy had everything he wanted.  4    . He meant the world to someone.
Thanks a lot, Dad. YOU ARE MY LIFE.
A. I care about you and I care about your happiness
B. But things changed after that
C. Because he knows that he is very happy
D. So his dad decided to visit the school and talk with him
E. He knew there was someone on this Earth who cared for him deeply
 
答案

1.B     2.D     3.A     4.E

1.从文章的句子:He was at the top in every competition.His grades started dropping.可知情况发生了变化,选B    

2.从前面的句子:His parents began to worry. But even they did not know what was wrong. 可知爸爸决定去学校和他谈谈。选D    

3.从前面的句子:I don’t care about grades 可知爸爸关心的是孩子是孩子的快乐。选A 

4.从后面的句子:He meant the world to someone.可知男孩知道世界上有人关心他。选E

多项选择题
单项选择题

(二)甲公司发生了如下与无形资产有关的经济业务:
(1) 20×8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,可取得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。2×10年年末,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。
(2) 2×10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,预计净残值为零,预计尚可使用年限为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。经税务部门核定甲公司取得的租金收入应缴纳的营业税为10万元。
(3) 2×10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w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2×10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。2×10年12月,W产品共生产了5万件。[(P/A,6%,3)=2.6730]

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2×11年不需要再摊销,直至净残值低于账面价值时再恢复摊销