试题与答案

阅读理解。 They're best friends. They go to

题型:阅读理解

题目:

阅读理解。

     They're best friends. They go to school together every day. They often go to the shopping mall at

weekends. Both of them have hair the colour of honey (蜂蜜), but one has big blue eyes and the other deep

brown eyes.

     One of the friends, Jenny Siegle, is in a wheelchair. The other, Augie, is an amazing dog who helps Jenny.

Jenny, who is 14 years old, is a quadriplegic (四肢瘫痪者), which means she cannot use her arms or legs.

Augie is a Freedom Service dog who is Jenny's arms and legs.

     How does Augie do this? In school, he picks up the pencil or notebook that Jenny drops. Jenny is also

training Augie to pull off her jacket so Jenny doesn't have to ask anyone for help.

     At home, Augie brings her the newspapers. He even helps clean Jenny's room. When Jenny asks him.

Augie goes to get her parents or sister. Augie also carries his food dish back to Jenny so she can fill it with

dog food. Then Augie puts it back neatly in its place.

      At the mall, Augie wears a pack that tells everyone he is a Freedom Service dog. When Jenny wants to

buy things, Augie carries them to the counter (柜台). He gives the cashier Jenny's wallet and waits for the

change (找零).

      P. J. Roche, who started Freedom Service Dogs, says, "These dogs are a social bridge, Kids who don't

know Jenny come up to talk to her because she's got a dog." Augie is truly Jenny's best friend and helper

and her bridge to the world.

1. Augie is ___________.

A. a girl in a wheelchair

B. Roche's friend

C. a helpful dog

D. a cashier

2. Augie helps Jenny do many kinds of things except ___________.

A. helping her take off her clothes

B. carrying things to Jenny at home

C. paying money to the cashier at the mall

D. helping Jenny learn all kinds of things at school

3. "Augie is Jenny's bridge to the world" means that ___________.

A. it helps Jenny a lot in her life

B. it does everything it can for Jenny

C. it picks up things Jenny drops at school

D. children who don't know Jenny come to talk to her because of Augie

答案:

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题型:单项选择题

(二)甲企业为增值税一般纳税人,2012年度至2012年度发生的与无形资产有关业务如下:

(1)2010年1月10日,甲企业开始自行研发一项行政管理用非专利技术,截至2010年5月31日,用银行存款支付外单位协作费74万元,领用本单位原材料成本26万元(不考虑增值税因素),经测试,该项研发活动已完成研究阶段。

(2)2010年6月1日研发活动进入开发阶段,该阶段发生研究人员的薪酬支出35万元,领用材料成本85万元(不考虑增值税因素),全部符合 资本化条件,2010年12月1日,该项研发活动结束,最终开发形成一项非专利技术投入使用,该非专利技术预计可使用年限为5年,预计净残值为零,采用直 线法摊销。

(3)2011年1月1日,甲企业将该非专利技术出租给乙企业,双方约定租赁期限为2年,每月末以银行转账结算方式收取租金1.5万元。

(4)2012年12月31日,租赁期限届满,经减值测试,该非专利技术的可回收金额为52万元。

要求:根据上述资料,不考虑其他因素,分析回答下列小题:

(答案中的金额单位用万元表示)

根据资料(1)至(4)。甲企业2012年12月31日应列入资产负债表“无形资产”项目的金额是()万元。

A.52

B.70

C.72

D.88

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