问题 完形填空

请阅读下列应用文及相关信息,并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。

A. Busy parents? Bored children? Do you want something educational to entertain your children while you do something else? This is the most popular book for the under-fives. Wonderful stories and beautiful pictures. They are promised to be quiet when they open the book. What’s more, it is cheap.

B. Written by Bill Poole, CEO, president, and founder of Life Lead International, it is a good choice for your children. With an animated fable, the Journey to Newland storybook provides readers with a cast of memorable characters, a captivating story, and a common language to deal with difficult and often emotionally sensitive issues in negotiating change within their organizations.

C. Sorts out some misunderstandings and common confusions of the English language with practical savvy and occasional sass. The Word Book from Writers.com answers simple questions succinctly (is it discreet? or discrete?sensual or sensuous?). Other answers go a step further—with entertaining forays into the quirks and fascinations of English.

D. IELTS consists of four parts: listening, reading, writing and speaking. Listening is very important. Are you confident? Have you made well preparation? IELTS Listening is helpful for your preparation for IELTS, which is supposed to enable you to obtain an overall score.

E. As the world's most popular automotive magazine, Car and Driver informs and entertains people who like cars. It offers the highest quality vehicle tests in the business by applying a discerning eye to every car, pickup truck, van, and sport-utility vehicle that is marketed for consumers. The magazine also covers the latest developments in technology, which affect automobiles and driving.

F. Susan Weinschenk’s excellent ideas on making a perfect speech are so effective that once you own the book, you will become a good speaker. How to organize, how to present, how to conquer your audience become so easy. Speakers will become confident with the guidance of the book.

请阅读以下的人员资料,依据不同人员的需求,进行匹配。

小题1:Susan comes from China. As a middle school student, she wrote quite a lot of short stories, some of which were published in the newspaper. But sometimes she is confused when she comes across some words and phrases. She wants to find something to help her to sort out the misunderstandings and common confusions of the English language.

小题2:Arthur has been working in China for about two years. Now he needs a car, for he has to send his daughter to school before he goes to work. Before that he has to collect all kinds of information about cars so as to make a good choice.

小题3: Ron’s wife is in hospital. He has to take care of the four-year-old John and do all the housework. But John follows him all the time. Ron feels tired and he wants to find something suitable for John, which should be educational and cheap.

小题4: Li Ming tends to enter the training for IELTS for immigration purpose next term. But he is afraid that his listening is not good enough. He needs more special training on his listening to make well preparations for the IELTS.

小题5: Alice is now studying in China, and she is especially interested in making a speech. She is invited to make a speech to introduce IELTS for her new classmates next week. She needs a book to help her improve her speech.    

答案

小题1:C小题1:E小题1:A小题1:D小题1:F

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单项选择题

甲股份有限公司发行债券及购建设备的有关资料如下:
(1)20×7年1月1日,经批准发行3年期面值为5 000 000元的公司债券。该债券每年年初付息、到期一次还本,票面年利率为3%,发行价格为4 861 265元,发行债券筹集的资金已收到。采用实际利率法核算,实际利率为4%。假定该债券利息于每年6月30日和12月31日各计提一次。
(2)20×7年1月10日,利用发行上述公司债券筹集的资金购置一台需要安装的生产经营用设备,增值税专用发票上注明的设备价款为3 500 000元,增值税税额为595 000元,价款及增值税已由银行存款支付。购买该设备支付的运杂费为105 000元。
(3)该设备安装期间领用产成品一批,产品成本240000元,计税价格为300000元;领用生产用原材料一批,实际成本100 000元,购买原材料支付的增值税进项税额为 17 000元;应付安装人员工资150000元;发生其他直接费用242 000元。20×7年6月 30日,该设备安装完成并交付使用。
该设备预计使用年限为5年,预计净残值为50000元,采用双倍余额递减法计提折旧。
(4)20×9年4月30日,因调整经营方向,将该设备出售,收到价款2200000元,并存入银行。另外,用银行存款支付清理费用40000元。假定不考虑与该设备出售有关的税费。要求:根据上述资料,不考虑其他因素,回答下列各题。

(1)20×7年末应付债券的摊余成本为( )元。

A.4 861 265

B.4 958 490.3

C.4 980 715.6

D.4905 715.6