试题与答案

企业收到的政府补助为非货币性资产的,如果没有注明价值,且没有活跃交易市场,不能可靠取

题型:判断题

题目:

企业收到的政府补助为非货币性资产的,如果没有注明价值,且没有活跃交易市场,不能可靠取得公允价值,应按该资产未来现金流量的现值作为入账价值。 ( )

答案:

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题型:阅读理解

There are many fun, free activities that you can do as a family. All that is required is a bit of imagination and some time set aside for fun. And the best part is that these are the kind of memories a child will remember for a lifetime.

Family game night

Find out any of the games that are already around the house. Kids often get computer games for Christmas or birthdays, and would love to have a chance to play with their family. Or, make up some games of your own. “Charades” is a fun game to play that will challenge a child to use his/her imagination. Divide the family into teams and let each team come up with words that the other has to act out.

________________________

Pick some time for the family to sit down and come up with their own masterpiece. It doesn’t need to be just a drawing -- take some old magazines sitting around the house, let the kids cut out pictures and paste them into their own montage. Or, use items from nature. Let them use leaves, pine cones, twigs and whatever else they can find to create something from their imaginations.

Family Picnic

Taking the family for a picnic is a great way for some fun that doesn’t cost any money. If the weather is nice, take them to a park or playground and let the kids have a day of playing. Or, if it is the middle of winter and a foot of snow is on the ground, set up a picnic in the living room.

Family Field Trip

A family field trip doesn’t have to cost a dime. Ask a nearby farm if it would be alright to bring your kids out for a tour and to see some of the animals. Or take them to a park and make a scavenger hunt where they need to find certain items from nature. Ask a local business if you could bring the family for a tour to see how things work -- you might be surprised at the number of people who would be thrilled to share what they do with others, and it could be an interesting lesson for the kids.

小题1:We can learn from the passage that “charades” ________.

A.is a computer game

B.is too difficult for children

C.involves acting out words

D.should be played by more than four people小题2: What is the best title to be put in the blank of part two? ____________.

A.Family art time

B.Family gardening time

C.Family music time

D.Family cleaning time小题3:According to the passage, the family picnic____________.

A.should be held in the middle of winter

B.can be held inside your house

C.will be very meaningful if held in offices

D.will cost much money if held on a farm小题4:Who might be most interested in this passage? _________.

A.Parents

B.Teachers

C.Farmers

D.Employers小题5:The writer wrote this passage mainly to _____________.

A.encourage children to use imagination.

B.share precious family memories

C.discuss young children’s interests

D.suggest fun activities to families

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