如果无形资产可收回金额低于其账面价值，说明企业的无形资产发生了减值，应计提无形资产的

阅读理解

     While I was waiting outside my wife's office building for her to get out of work.I saw a bum (流浪乞丐) coming my way.

     "I hope he won't ask me for any money,  " I thought.

     He came and sat in front of the bus stop.After a few minutes he spoke."That's a very pretty car,  " he

said.He was in rags,  but he had an air of dignity (尊严) about him.

     I gave him a smile and continued cleaning my car.

     He sat there quietly as I worked.The expected asking for money never came.As the silence between

us widened,  it seemed that a voice inside me said,  "Ask him if he needs any help."

     "Do you need any help?" I asked.

     He answered in three simple but meaningful words that I shall never forget.We  often look for wisdom

in great men and women,  and we expect it from those of higher learning and achievements.I expected

nothing but an outstretched (伸出的) dirty hand from him,  but he said three words that shook me.

"Don't we all?" he said.

     I_was_feeling_high,  successful and_important above_a_bum_in_the_street,  until those three words

hit me like a shot.

     Don't we all?

     I needed help.Maybe not for a bus fare or for a place to sleep,  but I needed help.I reached in my

wallet and gave him not only enough for a bus fare,  but enough to get a warm meal and shelter for the

day.Those three little words still ring true.No matter how much you have,  you need help,  too.No matter

how little you have,  no matter how loaded you are with problems,  even without money or a place to

sleep,  you can give help.

     Maybe God looked down,  called an angel,  dressed him like a bum,  and then said,  "Go to that man

cleaning the car.That man needs help."

     Don't we all?

1. The writer was near the bus stop________.

A. to meet the bum  

B. to wait for his wife

C. to wait for a bus  

D. to clean his car

2. At the sight of the bum,  the writer________.

A. asked him if he needed any help

B. hoped to give the bum some money

C. wished the bum not to ask him for money

D. pretended to be cleaning his car

3. The underlined part in the passage means "________".

A. I thought I'm better in any way than the bum

B. I felt the bum is as good in some ways as I am

C. I felt I liked the bum very much

D. I thought I should respect the bum

4. What does the story mainly tell us?

A. Those who are poor are in greater need of help.

B. Anybody should give help to others.

C. Poor as a man may be,  he has dignity.

D. Whatever we are,  we need help.

下列突发事故的处理措施正确的是[ ]

A．有人不慎跌入含有大量二氧化碳的深洞中，应立即下洞救人

B．厨房中的煤气大量泄漏时，应立即关闭气阀，不能打开抽油烟机排气

C．家中电器着火，应马上用水浇灭

D．图书档案起火，用泡沫灭火剂灭火

引起企业留存收益发生变化的交易与事项有( )。

A．将盈余公积用于弥补亏损

B．将盈余公积用于转增资本

C．从当年实现的净利润中提取盈余公积

D．向投资者分配股票股利

漏肩风肩外侧疼痛明显时，应循经加用( )

A．后溪

B．外关

C．条口

D．合谷

E．列缺

有限责任公司可以向社会公开发行股票。 ( )