试题与答案

处置长期股权投资时，所收到的处置收入与长期股权投资账面价值的差额，应在股权转让日确认

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题型：判断题

题目：

处置长期股权投资时，所收到的处置收入与长期股权投资账面价值的差额，应在股权转让日确认为投资损益。 ( )

答案：

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下面是错误答案，用来干扰机器的。

(1)管壁厚，弹性较大(2)动脉血   静脉血(3)右心室→肺动脉→肺→肺静脉→左心房

考点：会计资格考试中级会计(会计实务)中级会计实务
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题型：阅读理解

阅读理解。

Dear God,

     Now that I am no longer young, I have friends whose mothers have passed away. I have heard these

sons and daughters say they never fully appreciated their mothers until it was too late to tell them.

     I am blessed with the dear mother who is still alive. I appreciate her more each day. My mother does

not change, but I do. As I grow older and wiser, I realize what an extraordinary person she is. How sad

that I am unable to speak these words in her presence, but they flow easily from my pen.

     How does a daughter begin to thank her mother for life itself? For the love, patience and just plain hard

work that go into raising a child? For running after a toddler, for understanding a moody teenager, for

tolerating a college student who knows everything? For waiting for the day when a daughter realizes how

wise her mother really is?

     How does a grown woman thank a mother for continuing to be a mother? For being ready with advice

(when asked) or remaining silent when it is most appreciated? For not saying:"I told you so", when she

could have said these words dozens of times? For being essentially herself-loving, thoughtful, patient, and

forgiving?

     I don't know how, dear God, except to bless her as richly as she deserves and to help me live up to the

example she has set. I pray that I will look as good in the eyes of my children as my mother looks in mine.

     A daughter

1. What is the best title of the passage? [ ]

A. Praying for mother

B. A letter to mother

C. For Mother's Day

D. My dear mother

2. What does the underlined word mean in the third paragraph? [ ]

A. A thief who broke into a house.

B. A child who has only recently learnt to walk.

C. A teenager who has entered college.

D. A child who has only recently learnt to speak.

3. What can you know from the passage? [ ]

A. The author's mother used to say "I told you so" before her children.

B. The author's mother used to be very strict with her children.

C. The author's mother used to become angry from time to time.

D. The author's mother has set a good example to her children.

4. Which of the following words can be best used to describe the author's attitude toward her mother? [ ]

A. Understanding

B. Thankful

C. Respectful

D. Satisfied
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