问题 阅读理解

根据短文内容,从A到F选项中选出能概括每一段主题的最佳选项。选项中有一项为多余项。

A. A sense of humor is not an inborn ability.

B. A sense of humor can be developed in our life.

C. A sense of humor helps us from several aspects(方面).

D. A sense of humor means more than telling jokes.

E. A sense of humor can be expressed in many ways.

F. A sense of humor helps people to better enjoy life.

小题1:_____ As awareness of the benefits of humor increases, most of us want to get all the laughs we can. It seems that almost every day there is another new discovery about the power of humor to help us physically, mentally, emotionally, and spiritually. Every system of the body responds to laughter in some important or positive way.

小题2:_____ Many people mistakenly believe that we are born with a sense of humor. They think that when it comes to a sense of humor, “either you’ve got it or you don’t.” This is false. What is true, however, is that the ability to laugh and smile is actually something we are born with. For example, we laugh when we are tickled under the arm, even without thinking about how to react.

小题3:_____ The parts of the brain and central nervous system that control laughing and smiling are mature at birth in human infants, but that is not the same thing as having a sense of humor. (After all, when a baby laughs in his small bed we don’t rush over and say, “That kid has a great sense of humor.”) Your sense of humor is something you can develop over a lifetime. Don’t be nervous before others and try to laugh at yourself—then you will make them laugh too.

小题4:_____ Humor includes a lot more than laughing and joke telling. Many people worry needlessly that they do not have a good sense of humor because they are not good joke tellers. More than jokes, a sense of humor requires being willing and able to see the funny side of life’s situations as they happen. In fact, one of the best definition of a sense of humor is “the ability to see the nonserious element in a situation”.

小题5:_____ There may be a thousand different ways to express your sense of humor, but joke telling is only one of those ways. As more is discovered about how humor benefits our life, more people will be able to see and enjoy the humor when they are in a difficult situation. Life depends on air, food and water, but it is made easier to live with a good sense of humor.

答案

小题1:C

小题2:A

小题3:B

小题4:D

小题5:F

题目分析:

小题1:细节题:从第一题的As awareness of the benefits of humor increases,可知和C项符合。

小题2:细节题:从第二题的Many people mistakenly believe that we are born with a sense of humor.可知幽默不是天生的。选A

小题3:从这段的Your sense of humor is something you can develop over a lifetime.可知幽默是可以培养的,选B

小题4:从这段的Humor includes a lot more than laughing and joke telling.可知是幽默不仅是讲笑话。选D

小题5:从这段的最后一句:Life depends on air, food and water, but it is made easier to live with a good sense of humor.可知幽默可以使我们生活得更好。选F

点评:在答题中,应首先略读每个段落,了解每个段落的大致意思,然后把几个选项含义理解透,尤其注意意思相近,表达有交叉的选项之间的区别。然后再细读短文,把答案填入合适位置。答题时可以把含义相近的几个选项轮流填入同一处位置,反复阅读,反复体会,找出最佳选项,对于实在没有把握的小题可以留待最后完成。完成短文后,再认真通读一遍全文,看看上下语意是否通顺,是否符合逻辑关系。

问答题

甲工业企业2004年发生的部分交易或业务资料如下:
(1) 年初将一台设备销售给A企业,不含税的售价为100万元,该设备的成本为80万元。按合同规定,1年后甲企业将该设备重新购回,回购价格为120万元。
(2) 1月初向C企业转让某项专利权的使用权,合同规定转让期为5年,每年收取手续费100万元。该专利权每年的摊销费用为10万元。
(3) 2月初销售一台大型设备给B企业,采用分期收款结算方式,全部价款为1000万元 (不含应收取的增值税),分5年收款,按合同约定,交付设备时收取价款的40%,以后4年每年年末均收取价款的15%,设备成本为800万元。设备已于销售时交付。
(4) 10月15日为客户D开发一套财务软件,合同总收入300万元,预计6个月完成,至2004年底已发生成本100万元,预计开发完整个软件还将发生成本50万元。2004年12月31日经专业测量师测量,软件的开发程度为50%。至2005年3月20日,该项开发工作完成,实际发生开发成本152万元。
(5) 7月初向E企业转让某项商标权的使用权,合同规定E企业按销售收入的10%于每年年末支付甲企业使用费。假定2004年E企业销售收入为20000万元,其中上半年度5000万元,2005年销售收入为25000万元。
假定除上述资料外,不考虑其他税费。
要求:分别计算甲工业企业2004年度与A企业、B企业、C企业、D客户及E企业发生的交易对甲企业2004年度、2005年度利润总额的影响。(答案金额以万元为单位)

单项选择题