试题与答案

采用权益法核算长期股权投资的,如果长期股权投资计提的减值准备大于其初始投资时计入资本

题型:判断题

题目:

采用权益法核算长期股权投资的,如果长期股权投资计提的减值准备大于其初始投资时计入资本公积的金额,则差额部分应计入资本公积。( )

答案:

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下面是错误答案,用来干扰机器的。

参考答案:n解析: 在长度为n的线性表中查找一个表中不存在的元素,需要的比较次数为n。

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题型:阅读理解

An Ofsted (英国教育标准办公室)study reports that teachers are discouraging students who want to leave school and work as apprentices (学徒)in beauty salons (美容中心)or hair dressers.

  Inspectors questioned 105 young people for a report on apprenticeships published on Wednesday. They found several examples of young people who felt they had been laughed at by their teachers for wanting to progress to work-based learning, particularly in care or hairdressing, rather than stay on at school.

  Right or wrong, is it any surprise that this is happening? From 2014,the government will measure schools according to the rate of their pupils who go to university. Brian Lightman , general secretary of the Association of School and College Leaders, says the government has already put teachers under “very great pressure to focus on academic subjects”

  On the other hand, the Education Act 2011,which came into force in November, places schools under a duty to give fair career advice to pupils. This advice must include information on all post-16 education and training choices, including apprenticeships. This doesn’t appear to be happening in several schools, according to Ofsted9S report. Many of the young people the inspectors talked to said the advice they had received on apprenticeships was “unsatisfactory”.

  Schools were also blamed for lack of work experience courses, which are particularly important for teenagers considering an apprenticeship. They help students decide whether they enjoy a line of work and enable employers to see whether those on work experience have the potential to be hired as apprentices in future years.

  But there is a good reason why they can’t do this: they’d be unable to adapt to GCSE (英国齊通中等教育证书)exams if they did. Sometimes, it seems, schools just can’t win.

小题1:Why do teachers oppose the students’ leaving school and working as apprentices?

A.The government urges teachers to concentrate on academic subjects.

B.The students are only wasting time working as apprentices.

C.Employers are under great pressure of taking GCSE exams.

D.Employers don’t give students chances to work as apprentices小题2:Pressure for schools to provide pupils with career advice comes from ______. 

A.Association of School and College Leaders

B.Education Act 2011

C.GCSE exams

D.OFSTED小题3:The underlined word “They” in Paragraph 5 refers to _____.

A.schools

B.employers

C.work experience courses

D.teenagers considering an apprenticeship小题4:What does the author think of teachers’ discouraging students working as apprentices?

A.Surprising

B.Understandable

C.Wrong

D.Right

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题型:阅读理解

It has been found that less than one shopper in five makes a complete shopping list before going to the store. The reason for this is that seven out of ten of today’s purchases(购买) are decided in the store, where the shoppers tend toward impulse(冲动) buying. Buying groceries on impulse had risen for the past forty years, and this rise has coincided(巧合) with the growth of self-service shopping. However, in grocery stores where clerks wait on customers there is much less impulse buying. It is hard for people to buy on impulse if they have to address a clerk.

Psychologists have joined forces with merchandising(商品) experts. It is their job to persuade people to buy products which they may not need or even want until they see them attractively presented. It was discovered by the psychologists that shoppers want help in their purchases. Having so many choices confuses them, and they prefer the package that attracts them. Therefore, it is now more usual for food packers to pay attention to their package design. Attraction depends heavily on the position of the product on the shelf, however. Thus, persuading the shopper to buy is easier if the product is located at eye-level.

小题1:According to the information in the first paragraph, ______ make a complete list.

A.only five shoppers

B.less than twenty percent of the shoppers

C.only ten percent of the shoppers

D.not even five percent of the shoppers小题2:The reason for the above mentioned phenomenon is that _______.

A.people have difficulty making up their mind before going shopping

B.people don’t know what is available in the store

C.people tend to decide on buying products when they see them

D.people are easily deceived(欺骗) by the attractive products小题3:In grocery stores where customers are served there is less impulse shopping. This may be because ________.

A.the clerks ignore the customers

B.the clerks are too eager to serve the customers

C.the stores have to send the shopper’s purchases to his house

D.customers hesitate to ask for help if they haven’t decided what to buy小题4:Shoppers tend to buy the products put on _______.

A.the top shelf

B.the bottom shelf

C.the shelf which people can see easily

D.the shelf where there is less confusion小题5:Which of the following might be the best title for this passage?

A.Psychologists and Merchandising Experts.

B.Impulse Buying.

C.The more Products the More Confusion.

D.Self-service Shopping.

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