问题 阅读理解

Two Chinese spacecrafts successfully completed China’s first space docking (对接) early November 3, 2011, which has taken the country a step closer to building its own space station.

Nearly two days after its launch, the unmanned spacecraft Shenzhou VIII docked with the space lab module Tiangong I more than 343 km above the earth surface. Shenzhou VIII and Tiangong I took apart after flying together for 12 days. On the 14th of November, the two spacecrafts finished the second docking. Then Shenzhou VIII parted from Tiangong I again and returned to the earth safely on the 17th. Tiangong I is still traveling around the earth in the space, waiting for the arrival of Shenzhou IX and X and so on in the near future.

That marked another great leap for China’s space program and made China the third country in the world, after the United States and Russia, master the space docking technique (空间对接技术).

The world’s first space docking was achieved in 1966, when the manned U.S, spacecraft Gemini 8 docked with an unmanned Agena Target Vehicle. Space docking is necessary to explore space beyond Earth’s orbit (轨道). “The capability increases China’s ability to act independently in space, as well as its ability to work together with others,” said Gregory Kulacki, a U.S. space scientist and senior analyst.

“With the success of its first space docking, China is now equipped with the basic technology and ability required for the construction of a space station,” said Zhou Jianping, chief designer of China’s manned space program.” The country is on its way to building a permanent manned space station around 2020.”

小题1:What did the success of the first space docking mean to China?

A.China has caught up with the United States in the space exploration field.

B.China took a step closer to building its own space station.

C.China became the first country to master the space docking technique.

D.China has the ability to build a permanent manned space station right now.小题2:What does the underlined word “That” in the third paragraph refer to?

A.Shenzhou VIII

B.Tiangong I

C.The Space Station

D.The success of China’s first space docking小题3:What can we learn from the passage? 

A.Tiangong I will fly in the space for 12 days.

B.The first space docking of the world was achieved in 1966, by Russians.

C.Without space docking technique people can’t explore space beyond Earth’s orbit.

D.The U.S.A helped China achieve the first space docking.小题4:Which of the following statements is Not True?

A.Shenzhou VIII docked with the space lab module Tiangong I on November 3, 2011

B.Shenzhou VIII returned to the earth safely on November 17, 2011.

C.The USA , Russia and China have mastered the space docking technique

D.Tiangong I is still traveling around the earth, waiting for the arrival of Shenzhou IX and X around 2020.小题5:What’s the passage mainly about?

A.The first space docking of China.

B.The history of space docking.

C.The first space docking of the world.

D.The space docking technique

答案

小题1:B

小题2:D

小题3:B

小题4:A

小题5:A

题目分析:短文大意:2011年11月3日初中国的两个航天器成功地完成了中国第一次太空对接,它标志着我们国家向建造自己的空间站迈出了一大步。

小题1:细节理解题。根据第一段末which has taken the country a step closer to building its own space station.可知该选B。

小题2:细节理解题。仔细读短文可知That指代上文所说two Chinese spacecrafts successfully completed China’s first space docking,所以选D。

小题3:细节理解题。根据第四段开头The world’s first space docking was achieved in 1966, when the manned U.S, spacecraft Gemini 8 docked with an unmanned Agena Target Vehicle可知该选B。

小题4:细节理解题。根据第二段中Nearly two days after its launch, the unmanned spacecraft Shenzhou VIII docked with the space lab module Tiangong I more than 343 km above the earth surface. Shenzhou VIII and Tiangong I took apart after flying together for 12 days. On the 14th of November, the two spacecrafts finished the second docking. Then Shenzhou VIII parted from Tiangong I again and returned to the earth safely on the 17th.可知该选A。

小题5:主旨大意题。本文主要是说中国第一次太空对接,所以该选A。

不定项选择

甲企业为增值税一般纳税人,适用的增值税税率为17%,商品售价中均不含增值税。销售商品和提供劳务均符合收入确认条件,其成本在确认收入时逐笔结转。2014年12月,甲公司发生如下交易或事项: (1)1日,与乙公司签订为期3个月的劳务合同,合同总价款为300万元。至12月31日,已经预收合同款220万元,实际发生劳务成本140万元,估计为完成该合同还将发生劳务成本60万元,该公司按实际发生的成本占估计总成本的比例确定劳务完工进度。 (2)5日,向丙公司销售商品一批,该批商品的标价为200万元(不含增值税),实际成本为160万元,由于成批销售,甲公司给予丙公司10%的商业折扣,并在销售合同中规定现金折扣条件为2/10,1/20,N/30,,甲公司于当日发出商品同时开具增值税专用发票,符合商品销售收入确认条件,于当月20日收到丙公司支付的货款,计算现金折扣时考虑增值税。 (3)10日,向丁公司转让一项专利权的使用权,一次性收取使用费30万元存入银行,且不再提供后续服务,不考虑相关税费,该专利本月应计提摊销15万元。 (4)15日,因商品质量原因,甲公司对本年9月份销售给客户的一批商品按售价给予5%的销售折让,该批商品原售价为200万元,增值税税额为34万元,实际成本为180万元,贷款已结清,经认定,甲公司同意给予折让并开具红字增值税专用发票,以银行存款退还折让款。 (5)25日,因本月完成政府下达技能培训任务,收到财务补助资金10万元存入银行。 要求:根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位为万元)

根据资料(1),下列各项中,关于甲公司12月31日会计处理结果正确的是()。

A.结转提供劳务成本140万元

B.确认提供劳务收入220万元

C.确认提供劳务收入210万元

D.结转提供劳务成本154万元

单项选择题