试题与答案

合理采摘

题型:名词解释

题目:

合理采摘

答案:

参考答案:

合理采摘是指在一定的环境条件下,通过采摘技术,借以促进茶树的营养生长,控制生殖生长,协调采与养、量与质之间的矛盾,从而达到多采茶、采好茶、提高茶叶经济效益的目的。

试题推荐
题型:阅读理解

A rich woman begins to learn painting(画画). When she is sixty years old, she loves it very much. She paints and paints. After ten years, there are lots of pictures in her workroom, and she thinks they are very good.

One day, the old woman is badly ill in bed, but she doesn’t forget her pictures. She says to his grandson, Hand, “I want to give my pictures to a school, then the students will remember me. But which school do you think is the best, my dear?”

“Well,” says the little boy, “You’d better give them to the blind school!”

小题1:The old woman is very             .

A.blind(失明的)

B.rich

C.successful(成功的)

D.kind小题2:The old woman likes             .  

A.playing basketball

B.playing games

C.painting

D.planting flowers小题3:The old woman is Hand’s             .

A.grandmother

B.grandfather

C.grandson

D.grand-daughter.小题4:The old woman wants to give her pictures to          .

A.a blind school

B.her grandson

C.a school

D.her grand-daughter小题5:We can know from the passage that          .

A.the old woman is only sixty when she dies

B.the old woman is very kind

C.the old woman’s pictures are very good

D.the old woman’s pictures are not good

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题型:问答题

A公司2003年开始建造一项固定资产,2003年支出1月到6月发生额如下:

资产支出时间资产支出金额
1月1日450
2月1日120
3月1日180
4月1日200
5月1日160
6月1日150
该企业为建造该厂专门借入两笔借款:
(1)2002年12月31日发行3年期公司债券,面值为800万元,发行收入900万元,票面利率为8%。假设实际利率3.55%,按年度付息,到期还本,该项发行收入尚未动用资金一季度存入银行得到月利率0.2%的利息收入并按季度划入银行账户;
(2)2003年4月1日与银行签订借款协议,借入一笔2年期借款500万元,年利率为5%。按年度付息,到期还本,该项发行收入尚未动用资金一季度存入银行得到月利率0.2%的利息收入并按季度划入银行账户。
要求:按季度计算应予资本化的借款费用金额。(计算时债券按年度确认期初摊余价值)

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