问题 阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多选选项。

To forgive may be great, but no one every said it was easy. When someone has deeply hurt you, it can be extremely difficult to let go of your anger. But forgiveness is possible—and it can be surprisingly beneficial to your physical and mental health.   小题1:    

So how do you start the healing? Try following these steps:

Calm yourself.   小题2:  You just take a couple of breaths and think of something that gives you pleasure: a beautiful scene in nature, someone you love.

Don´t wait for an apology. “Many times the person who hurt you has no intention of apologizing, 小题3:   So if you wait for people to apologize, you could be waiting an awfully long time.

Take the control away from your offender(冒犯者).  小题4: Instead of focusing on your wounded feelings, learn to look for the love, beauty and kindness around you.

小题5:If you understand that person, you may realize that he or she was acting out of ignorance, fear – even love. To gain the same feeling, you may want to write a letter to yourself from your offender’ s point of view.

Don’t forget to forgive yourself. For some people, forgiving themselves is the biggest challenge. But it can rob you of your self-confidence if you don’t do it.

A.There are several ways to forgive and forget.

B.It can help reduce the wearing out of the immune system and allow people to feel more energetic.

C.Recognize the benefits of forgiveness.

D.They may have wanted to hurt you or they just don’t see things the same way.E.Mentally replaying your hurt gives power to the person who caused your pain.

F.Try to see things from the other person’s position.

G.To stop your anger, try a simple stress-management technique.

答案

小题1:B小题1:G小题1:D小题1:E小题1:F

不定项选择 共用题干题

长城股份有限公司(以下简称长城公司)属于增值税一般纳税人,适用的增值税税率为17%。原材料(只有一种甲材料)采用计划成本法核算,单位计划成本0.5万元/吨。2013年8月初"原材料"账户余额为65万元(其中暂估入账的原材料成本5万元),"材料成本差异"账户为借方余额1.5万元。长城公司8月份发生以下经济业务:(1)1日,收到上月暂估入账的原材料的发票,载明数量10吨,实际成本4.9万元,增值税税额为0.833万元,无其他相关费用,款项未付。(2)2日,购入甲材料62吨,增值税专用发票上注明的价款为30万元,增值税税额为5.1万元;发生运输费用(不考虑增值税抵扣)、装卸费和保险费共计2.5万元,款项以银行存款支付。(3)5日,上述甲材料运抵企业,验收入库的甲材料实际数量为60吨,短缺的2吨是运输途中发生的合理损耗。(4)10日,长城公司和A公司签订协议,A公司以账面价值50万元(双方确认的公允价值为45万元)的100吨甲材料对长城公司进行投资,长城公司以增发的20万股(每股面值1元)普通股作为对价。该批甲材料验收入库并收到对方开具的税额为7.65万元的增值税专用发票一张。(5)20日,长城公司从B公司购入20吨公允价值为8万元的甲材料,该批甲材料验收入库并收到对方开具的税额为1.36万元的增值税专用发票一张,长城公司开出一张商业承兑汇票。(6)31日,经汇总,本月共领用甲材料计划成本120万元用于生产乙产品。乙产品单位工时定额50小时,其中第一道工序30小时,第二道工序20小时,假定各工序内在产品完工程度平均为50%。(7)本月乙产品的成本资料为:月初在产品0件,本月完工80件,月末在产品40件(第一道工序30件,第二道工序10件),本月发生直接人工50万元,制造费用47万元。原材料在生产开始时一次投入,采用约当产量比例法计算完工产品成本。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(6)小题。(答案中金额单位用万元表示)

下列各项中,会计处理正确的是()。

A.8月份材料成本差异率为-2%

B.8月31日结存材料的计划成本为35万元

C.8月31日结存材料的实际成本为34.3万元

D.8月份发出材料的实际成本为117.6万元

单项选择题