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题型:填空题

题目:

猴枣

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下面是错误答案,用来干扰机器的。

参考答案:错

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题型:阅读理解

Chinese are very generous when it comes to educating their children. Not caring about the  money, parents often send their children to the best schools or even abroad to England, the United States and Australia. They also want their children to take extra-course activities where they will either learn a musical instrument(乐器) or ballet, or other classes which will give them a head in life. The Chinese believe that the more expensive an education is, the better it is. So parents will spend an unreasonable amount of money on education. Even poor couples will buy a computer for their son or daughter. However, what most parents fail to see is that the best early education they can give their children is usually very cheap.

Parents can see that their children are very skilled in some areas while poor in others. What most parents fail to realize though, is that today's children are short of self-respect and self-confidence.

The problem is that parents are only educating their children on how to take multiple-choice tests and how to study well, but parents are not teaching them the most important skills that they need to be confident, happy and clever.

Parents can achieve this by teaching practical skills like cooking, sewing and doing other housework. Teaching a child to cook will improve many of the skills that he will need later in life. Cooking requires patience and time. It is an enjoyable but difficult experience. A good cook always tries to improve his cooking, so he will learn to work hard and finish his job successfully step by step. His result, a well-cooked dinner, will give him much satisfaction and lots of self-confidence.

Some old machines, such as a broken radio or TV set that you give your child to play with will make him curious and arouse(激发) his interest. He will spend hours looking at them, trying to fix them; your child might become an engineer when he grows up. These activities are not only teaching a child to read a book, but rather to think, to use his mind. And that is more important.

小题1:Most Chinese parents don't realize_______.

A.how much the best education is worth

B.when children should be educated

C.what children really need in later life

D.why school tests don't satisfy children小题2:What is the main idea of the last paragraph?

A.Fixing old machines is very important.

B.Interest is necessary for everything.

C.Broken things are useful for children.

D.Using hands helps improve thinking ability.小题3:The writer's attitude(看法) to children's education is that

A.the cheaper an education is, the better it is

B.children today should learn different skills

C.practical skills are useful to children's growth

D.school education can't meet parents' expectation.

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题型:单项选择题

2010年3月,甲公司以其持有的1万股丙公司股票交换乙公司生产的一台办公设备,并将换入办公设备作为固定资产核算。
甲公司所持有丙公司股票的成本为20万元,累计确认公允价值变动收益为10万元,在交换日的公允价值为32万元。甲公司另向乙公司支付银行存款3.1万元。
乙公司用于交换的办公设备的账面余额为26万元,未计提减值准备,在交换日的公允价值为30万元。乙公司换入丙公司股票后对丙公司不具有控制、共同控制或重大影响,拟随时处置丙公司股票以获取差价。
甲公司和乙公司均为增值税一般纳税人,适用的增值税税率为17%。甲公司和乙公司不存在任何关联方关系。
要求:根据上述资料,不考虑其他因素,回答下列第16题至第17题。

甲公司换入办公设备的入账价值是( )万元。

A.26

B.35.1

C.30

D.32

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