问题 单项选择题

企业在对会计要素进行计量时一般应当采用()。

A.重置成本

B.历史成本

C.现值

D.可变现净值

答案

参考答案:B

解析:企业在对会计要素进行计量时,一般要优先采用历史成本,采用重置成本、可变现净值、现值和公允价值计量的,应当保证所确定的会计要素金额能够取得并可靠计量。

阅读理解

It was in October. I was aimlessly wandering down the street, heading into a most gloriously beautiful sunset. I had an urge to speak to someone on the street to share that beauty, but it seemed everyone was in a hurry.

I took the next-best action. Quickly I ducked into a department store and asked the lady behind the counter if she could come outside for just a minute. She looked at me as though I were from some other planet. She hesitated, and then seemingly against her better judgment, she moved toward the door.

When she got outside I said to her, “Just look at that sunset! Nobody out here was looking at it and I just had to share it with someone.”

For a few seconds we just looked. Then I said, “God is in his heaven and all is right with the world.” I thanked her for coming out to see it; she went back inside and I left. It felt good to share the beauty.

Four years later my situation changed greatly. I came to the end of a twenty-year marriage. I was alone and on my own for the first time in my life. I lived in a trailer park which, at the time, I considered a real come-down, and I had to do my wash in the community laundry room.

One day, while my clothes were going around, I picked up a magazine and read an article about a woman who had been in similar circumstances. She had come to the end of a marriage, moved to a strange community, and the only job she could find was one she disliked: clothing sales in a department store.

Then something that happened to her changed everything. She said a woman came into her department store and asked her to step outside to look at a sunset. The stranger had said, “God is in his heaven and all is right with the world,” and she had realized the truth in that statement. From that moment on, she turned her life around.

小题1:The author asked the woman to go outside to ______.

A.admire the sunset

B.cheer her up

C.offer some help

D.have a chat小题2:Four years later, the author ______.

A.found her dream job

B.put an end to her marriage

C.worked in a laundry room

D.lived in the same community小题3:After reading the article in the magazine, the author was probably______.

A.disappointed

B.puzzled

C.inspired

D.overjoyed

单项选择题

在一些情况下,考古学家可以变得像上帝一样,灌溉荒芜的沙漠或极大地增加谷物的产量。 然而,他们做到这一点,不是通过他们自己的才能而是通过重新发掘出被遗忘的我们祖先的智慧。例如,纳巴塔人在两千年之前占据着以色列险恶的内盖夫沙漠,他们生活在城市里,种植葡萄、小麦和橄榄。空中摄影和考古学已经联合起来揭示出,他们做到这一点是借助一种精巧的系统把这一地区很少发生的大暴雨的雨水引到灌溉沟渠与蓄水池中。科学家们已经能够运用同样的方法来重建这一地区的古代农场,这些农场现在甚至在干旱年份中也能生产出很高产量的谷物。
给人更为深刻印象的是在秘鲁和玻利维亚高原所发生的事件。空中摄影术与发掘已经揭示出,大约在公元前一千年,在的的喀喀湖周围地区,有至少二十万英亩土地属于一种基于“凸地”的农业体系,这种体系用从地块问沟渠中挖出的泥土来抬高耕种表面。这一体系非常适合于四千米的高度,适合于地区环境,也适合于传统的块根植物。然而,这种体系在五百年前印加帝国的征服之后被放弃了,现代的农业方法涉及大量的机械、化肥、灌溉和进口谷物,这种方法被证明在这种气候下,恰恰并不成功。考古学家已经清理了与重新整修了某些古代凸地,只使用传统工具,在这些地块里种植了土豆和其他传统块根植物。这些田地迄今还没有受到严重干旱、霜冻和严重洪水的影响,而谷物产量则大约是干旱农田上的七倍。许多村庄,数以千计的人民,现在已经开始采用他们祖先的耕作方法,这要感谢考古学家的努力。
①不仅如此,木材还要用于满足日益增长的人口的燃料需求。②为了这些建筑,从公元10世纪开始,这里在不停地继续着无情的木头采伐。③最终所造成的广泛的环境破坏是无法恢复的,这是这一居住地被毁弃的主要因素之一。④反过来说,考古学也能够指出在过去出现过的生态破坏很大程度上是由人所引起的——诸如在公元900年,拜占庭古城佩特拉在几个世纪的对森林的毁灭性开采之后突然崩溃毁灭;复活节岛上对森林更具破坏性的开采,几乎摧毁了这个小岛惟一的石器时代文化。⑤另一个实例来自阿那萨奇人,他们居住在美洲西南部,在查科峡谷的居住地非常先进,包括有美洲摩天大楼出现前的最大也最高的建筑。

下列不属于说明考古学实际应用的一项是( )。

A.基于对古代农业方式的了解,考古学家会灌溉荒芜的沙漠,增加谷物的产量

B.使用传统工具,在整修过的古代凸地上种植土豆和块根植物

C.指出古城佩特拉冈为人为造成的生态破坏于公元900年崩溃毁灭

D.空中摄影术与发掘揭示出的的喀喀湖周围地区,有基于“凸地”的农业体系