试题与答案

在一定条件下,下列反应属于水解反应的是( ) A.CO+H2O⇌CO2+H2

题型:选择题

题目:

在一定条件下,下列反应属于水解反应的是(   )

A.CO+H2O⇌CO2+H2

B.H2S+H2O⇌H3O++HS-

C.H2O+H2O⇌H3O++OH-

D.NH4++H2O⇌NH3•H2O+H+

答案:

答案:D

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题型:阅读理解

阅读理解。

     Suppose you want to buy some new clothes or a new TV. Or maybe you need some work done on your

car. How can you find the best price without shopping all over town? Ads can help you. Ads can show you

lots of prices. And you don't have to go anywhere to see them. Just open a newspaper,and you'll find plenty

of ads. 

     The following is an ad about TV sets for sale. Please read it and answer the questions below.

1. How many different kinds of TV sets does the store advertise here? [ ]

A. Two.

B. Three.

C. Four.

D. Five.

2. Which of the following statements is TRUE according to the advertisement? [ ]

A. You can buy any kind on July 14th.

B. The service time is 9-9 every day except Monday.

C. The larger the screen is,the higher the price will be.

D. The lowest price is a little more than 300.

3. Which is NOT mentioned in the ad?[ ]

A. The date of the American National Day.

B. The postcode of the area where the store is.

C. The phone number of the store.

D. The names of the TV sets.

4. In which place can you find this kind of ads? [ ]

A. Novels

B. Magazines

C. Newspapers

D. Films

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题型:问答题

甲公司发生下列与长期股权投资相关的业务:
(1)2007年1月4日,购入乙公司发行的股票l 000 000股准备长期持有,占乙公司股份的40%,从而对乙公司的财务和经营政策有重大影响。每股买入价为8元。另外,购买该股票时发生有关税费48 000元,款项已经由银行存款支付。2006年12月31日乙公司的所有者权益的账面价值(与公允价值无差异)20 000 000元。
(2)2007年度,乙公司实现净利润400 000元。
(3)2008年5月8日,乙公司宣告分派2007年度股利,每股分派现金股利0.10元。
(4)2008年6月1日,甲公司收到乙公司分派的2007年度的现金股利(不考虑相关税费)。
(5)2008年度,乙公司可供出售金融资产的公允价值增加了资本公积100 000元。
(6)2008年度,乙公司发生亏损100 000元。
(7)2009年1月6日,甲公司出售所持有的乙公司的股票1 000 000股,每股销售价格为10元(假定不考虑相关税费)。
要求:假定不考虑长期投资减值因素,根据上述业务,编制甲公司相关会计分录(“长期股权投资”科目,要求写出明细科目)。

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