试题与答案

阅读下面这首宋词,完成小题。 南柯子·忆旧 仲殊① 十里青山远,潮平路带沙。数声

题型:阅读理解与欣赏

题目:

阅读下面这首宋词,完成小题。

南柯子·忆旧

仲殊①

十里青山远,潮平路带沙。数声啼鸟怨年华。又是凄凉时候在天涯。

白露收残月,清风散晓霞。绿杨堤畔问荷花:记得年时沽酒那人家②?

【注】①仲殊,宋代僧人。②家:句末语气词,加强语气。

小题1:这首词的上阕在写景时用了哪些技巧?请结合词句简要分析。(3分)

小题2:这首词抒发了作者哪些思想感情?请结合词句简要概括。(3分)

答案:

小题1:①远近结合。“十里青山远”是远景,“潮平路带沙”是近景,写出了潮水退去,沙迹残留路面之状。②视听结合。“十里青山远,潮平路带沙”是视觉描写,“数声啼鸟”是听觉描写。③运用了拟人的修辞手法。“数声啼鸟怨年华”一句其实是表达作者内心的愁怨。

小题1:①“数声啼鸟怨年华”,抒发了作者年华易逝,青春不再的忧伤之情。②“又是凄凉时候在天涯”,抒发了作者天涯飘泊的艰辛、羁旅愁苦的孤寂之情。③“绿杨堤畔问荷花:记得年时沽酒那人家”,抒发了作者故地重游既喜悦又怀旧伤感、感慨物是人非的复杂心情。④借“记得年时沽酒那人家”等句,表达了作者眷恋尘世的复杂心境。(答出一点2分,两点3分)

小题1:表达技巧1分,紧扣表达技巧结合词句分析1分。答案超出以上三种,只要言之成理也可。

小题1:此题考查情感概括,逐句分析表达的情感。

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题型:选择题

青春的友谊是无私的、真诚的、纯洁的。但男女同学之间的友谊往往容易被人误解,你是怎样来理解男女同学之间的交往的[ ]

①男女同学之间的正常交往,有益于我们的身心健康发展

②两者之间可以优势互补,取长补短,从而营造一种和谐温馨、合作团结的氛围

③男女之间应该正常交往,建立友情

④男女同学之间必须用恰当的方式表达真挚的友情

A.②④

B.①③④

C.①②④

D.①②③④

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题型:阅读理解

阅读理解

      Joanne was stuck in a traffic jam in central Birmingham at 5: 30 and at 6: 30 she was expected to be

chairing a meeting of the tennis club. At last, the traffic was moving. She swung quickly racing to her house. As she opened the door, she nearly tripped(绊) over Sheba.

    "Hey, Sheba," she said, "I've got no time for you now, but I'll take you out as soon as I get back from

tennis club." Then she noticed Sheba seemed to be coughing or choking. Obviously, she could hardly

breathe. Immediately, Joanne realized she would have to take her to the vet(兽医).

When she got there, the vet was just about to close for the day. Seeing the state of Sheba, Dr. Sterne

brought her quickly into his office.

    "Listen, doctor, I'm really in a rush to get to a meeting. Can I leave her with you, and go and get

changed? I'll be back in ten minutes to pick her up, and then I'll take her on to the meeting with me. Is

that OK?"

"Sure." said the doctor.

    Joanne made the quick trip back to her house in a couple of minutes. As she was once more entering

the hallway, the phone by the door began to ring.

    "This is Dr. Sterne," said an anxious voice. "I want you to get out of that house immediately," said the

doctor's voice. "I'm coming round right away, and the police will be there any time now. Wait outside!"

    At that moment, a police car screeched to a stop outside the house. Two policemen got out and ran

into the house. Joanne was by now completely confused and very frightened. Then the doctor arrived.

    "Where's Sheba? Is she OK?" shouted Joanne.

    "She's fine, Joanne. I took out the thing which was choking her, and she's OK now."

    Just then, the two policemen reappeared from the house, half-carrying a white-faced man, who could

hardly walk. There was blood all over him.

    "My God," said Joanne, "how did he get in there? And how did you know he was there?"

    "I think he must be a burglar." said the doctor. "I knew he was there because when I finally removed

 what was stuck in Sheba's throat: it turned out to be three human fingers."

1.Joanne wanted to get back to her home again _____.

A. to dress up for the meeting        

B. to phone the police station

C. to catch the badly hurt burglar       

D. to wait for her dog to be cured

2.From the passage, we can infer that _____.

A. Sheba fought against the burglar

B. the police found the burglar had broken in

C. Joanne had planned to take her dog to the meeting

D. the doctor performed a difficult operation on the dog

3.In this passage, the writer intends to tell us that the dog is _____.

A. clever    

B. friendly    

C. frightening

D. devoted

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题型:单项选择题 案例分析题

北京市某中外合资冰箱生产企业,为增值税一般纳税人,2014年企业有关生产经营业务如下:

(1)销售冰箱取得不含税收入2400万元、出租房屋取得收入120万元,增值税进项税额为200万元(不包括购进节能节水专用设备的进项税额);

(2)发生冰箱销售成本1100万元;发生销售费用430万元;当年支付残疾人工资为34万元,已按实际发生额计入当期成本费用;

(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元用于生产,期限1年,支付利息费用30万元(同期银行贷款年利率6%);2013年4月1日向银行借款500万元用于建造厂房,借款期限2年,本年向银行支付了4个季度的借款利息30万元,该厂房于2014年10月31日完工结算并投入使用,企业将利息全部记入了财务费用;

(4)发生管理费用260万元(其中:业务招待费130万元,新产品研发费60万元);

(5)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对南方灾区的重建捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元);

(6)本年12月购入一套节能节水专用设备自用,专用发票上注明价款20万元,增值税3.4万元,专用发票已通过认证;

(7)投资收益账户反映:2012年购买地方政府债券,本年取得利息所得50万元;2011年对境内某居民企业进行直接投资,本年分回投资收益180万元(被投资方适用企业所得税税率20%)。

要求:根据上述资料和税法有关规定,回答下列问题。

计算2014年企业所得税前准予扣除的财务费用和管理费用为()万元。(不考虑研发费加计扣除)

A.325.88

B.342.88

C.336.88

D.346.88

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