问题 单项选择题

下列各项中不应计入财务费用的是()。

A.银行承兑汇票的手续费

B.生产经营期间长期借款费用化的利息

C.银行存款利息收入

D.销货单位发生的销售折让

答案

参考答案:D

解析:销货单位发生的销售折让冲减当期的主营业务收入,与财务费用无关。

阅读理解

根据短文内容,选择最佳选项。

                                                    

       The Eiffel Tower is an iron tower built on the Champ de Mars beside the River Seine in Paris. It's a

famous building in the world. The tower is the second-highest structure in France. It is the tallest structure

in Paris and among the most recognized (公认的) symbols of France. It was designed and built by the

French civil engineer Alexander- Gustavo Eiffel for the Paris World's Fair of 1889. Named after its

designer, engineer Alexander- Gustavo Eiffel. The tower stands 300 m (986 ft) high, which is about 75

stories. It is made of iron and it is about 700 tons in weight. There're 1665 steps to the top. It took 300

workers 2 years to complete it. It was finished in 1889. it is a premier(首要的) tourist destination, with

over 5.5 million visitors per year. Nobody will miss the chance to visit it when he arrives in Paris.

1. From the passage, we learn that ________.

A. The Eiffel Tower is the tallest structure in the world.

B. The Eiffel Tower is the most recognized symbols of France.

C. The Eiffel Tower was designed and built by an actor.

2. The Eiffel Tower was built for _________.

A. the Paris World's Fair of 1889.

B. celebrating the National Day.

C. a President's birthday.

3. According to the passage, the workers started to build the Eiffel Tower in ________.

A. 1887  

B. 1889

C. 1891

4. The Eiffel Tower named after      ______

A. its designer, engineer Alexander- Gustavo Eiffel

B. a President's name.

C. a national hero's name

5. What's the means of the sentence "Nobody will miss the chance to visit it when he arrives in Paris."

A. Most people will visit the Eiffel Tower when they arrive in Paris.

B. Anybody will visit the Eiffel Tower when they arrive in Paris.

C. If they have chances to visit the Eiffel Tower nobody will miss it.

综合题

(14分)阅读下列材料,回答问题:

材料一  20世纪20年代,西方各国从一战中恢复过来,各个主要工业国家的工业生产总值都达到或超过一战前水平的1.5倍。一些欧美经济学家称资本主义已消灭了贫困,空前的繁荣让他们充满信心。美国作为西方世界的代表,一度曾被人们看作“繁荣”、“发展”、“强大”的典型。几乎在同一时期,在东方一个国度,也正在诞生奇迹,从1917年十月革命开始,这个占世界陆地总面积近五分之一的国家,在不到二十年的时间里发生了翻天覆地的变化。……莫斯科一时成为红色麦加,受世人膜拜。 

——摘编自《美苏交锋》

材料二 罗斯福政府在1933年5月颁布《联邦紧急救济法》,并成立了联邦紧急救济暑,旨在通过“联邦与各州、各领地以及哥伦比亚特区合作,减轻因失业造成的艰难和痛苦”。                      

——德•怀特《现代美国(1896—1946)》

1933—1939年PWA帮助建造了全国近70%的新校舍,65%的县政府办公楼、市政厅和污水处理工厂,35%的医院和公共卫生设施,10%的道路、桥梁、地铁和类似的工程建筑。

——福克纳《美国经济史》下卷

1928年苏联开始实行第一个五年计划,计划的目的是使国蒙富强,在军事上和工业上自给自足。工业化,特别是重工业的发展,是计划的核心。在没有外国贷款的情况下进行工业化,农业部门成为重要的资金来源。集体化使大规模的农庄代替了以往的小块田地,这就使资本(机器、拖拉机等)应用于土地成为可能,这有利于提高人均产量。集体化又使上级机关更容易通过管理手段来控制集体农庄的剩余产品。

――据(美)帕尔默、科尔顿:《世界近现代史》

(1)结合材料和所学知识分析,20世纪二三十年代的美国和苏联成为世界共同关注的主要原因分别是什么?(6分)

(2)根据材料二说明罗斯福新政采取的主要措施是什么及其作用?(4分)

(3)材料三中,苏联在30年代实施什么农业政策?这对苏联国民经济发展有何影响?(4分)