试题与答案

在分闸过程中,断路器动触头到分闸位置会反弹,反弹应小于()mm,无油或卡死会造成缓冲

题型:单项选择题

题目:

在分闸过程中,断路器动触头到分闸位置会反弹,反弹应小于()mm,无油或卡死会造成缓冲器间隙过大。

A、8~12

B、20

C、25

D、25~30

答案:

参考答案:A

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题型:问答题

甲公司为母公司,2007年1月1日,甲公司用银行存款20 000万元从证券市场上购入乙公司发行在外60%的股份并能够控制乙公司。同日,乙公司账面所有者权益为30 000万元(与可辨认净资产公允价值相等),其中:股本为20 000万元,资本公积为5 000万元,盈余公积为500万元,未分配利润为4 500万元。该项合并不属于同一控制下的企业合并。
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(2)甲公司2007年销售一批产品给乙公司,售价为500万元,成本300万元,乙公司 2007年未实现对外销售,2008年甲公司又出售一批产品给乙公司,售价800万元,成本 500万元,乙公司2008年对外销售2007年从甲公司购进产品的80%,销售2008年从甲公司购进产品的60%。
(3)甲公司2007年6月20日出售一件产品给乙公司,产品售价为30万元,成本为24万元,乙公司购入后作管理用固定资产入账,预计使用年限5年,预计净残值为零,按直线法计提折旧。
假定不考虑所得税及其他相关因素。
要求:
(1)编制甲公司2007年和2008年与长期股权投资业务有关的会计分录;
(2)计算2007年12月31日和2008年12月31日按权益法调整后的长期股权投资的账面余额;
(3)编制该集团公司2007年和2008年的合并抵消分录。

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题型:阅读理解

There’s a body of water in Israel that is actually below sea level. Water constantly runs into it, but, because of the law of gravity (万有引力定律),nothing can flow out of it. Do you know the name of this famous lake? It’s called the Dead Sea. It’s called this because no living thing could live there. The water is almost dead, compared to what happens with “living water”.

When you think of the term “living water”, the image that comes to mind is a rushing river that is flowing. It’s filled with life and movement. It doesn’t just “receive”, but is also “giving” simultaneously.

Many of us believe that we need to receive more of something in order to be happy. Whether what we desire is money or something else, we think we need more of it in order to be fulfilled.

As a result, we begin to operate in fear and therefore don’t give anything because we’re afraid that we won’t have enough. The result? Like the Dead Sea, we become lifeless. Life is meant to flow. when a pool stops flowing, it becomes stagnant(停滞的). Stagnant water breeds disease and death. It can’t breathe. It can’t receive any more. If nothing is flowing out, there’s no room for anything else to come in.

The solution? Give. As you give, you’ll receive. It’s a universal law. You see it at work everywhere. we’ve somehow been deceived ( 欺骗 )into believing that if we don’t give, we’ll have more. Or we’re afraid that if we do give, we won’t have anything left. On one hand, this seems to make sense. But it doesn’t work. Because when we don’t give, we shut off the flow of what’s coming in.

小题1:What is the first paragraph mainly about?

A.The development of the Dead Sea

B.The special character of the Dead Sea

C.The position of the Dead Sea

D.The present situation of the Dead Sea小题2:According to the passage, people wouldn’t like to give because________.

A.they are really poor in fact

B.they don’t know how to give

C.they don’t know who to give

D.they are still not satisfied小题3:According to the passage, if you refuse to give, you will___________.

A.be like a pool with stagnant water

B.have enough space for what you’ll receive

C.need something more to be satisfied

D.do everything according to the law小题4:What would be the best title for the passage?

A.Give and you’ll receive

B.The secret of the Dead sea

C.A universal law

D.come in and come out

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