试题与答案

丙企业以生产B产品为主,目前企业库存积压较大,产品成本为每件180元。为了消化库存,

题型:单项选择题

题目:

丙企业以生产B产品为主,目前企业库存积压较大,产品成本为每件180元。为了消化库存,盘活资金,丙企业2008年1月25日与某外贸公司签订了一项产品销售合同,约定在2008年2月5日,以每件150元的价格向外贸公司提供10000件产品,合同不可撤销。若不能交货,丙企业需按照总价款的10%支付违约金。丙企业对该品产品进行减值测试,并按规定确认了10万元的减值损失。则以下说法正确的是()

A.应确认预计负债5万元

B.应确认预计负债30万元

C.应确认预计负债15万元

D.不需确认预计负债

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:阅读理解

C.O.P.D(慢性障碍性肺病) blocks air flow through the lungs. It makes breathing difficult. The leading cause of C.O.P.D. is cigarette smoking. Experts at the National Institutes of Health in the United States say there is no cure to the damage to the lungs.

Dawn Demeo is an assistant professor at Harvard Medical School in Boston, Massachusetts. She said, “By 2020, C.O.P.D. may be the third leading cause of death across the world.”

C.O.P.D. is a new name for emphysema(肺气肿) and chronic bronchitis(慢性支气管炎). These are the two most common forms of the disease. Many people with C.O.P.D. have both of them. And Doctor Demeo says more women than men now die from the disease.

She is the lead author of a study by a team from Harvard’s Brigham and Women’s Hospital and the University of Bergen in Norway. The new study adds to findings that women may be more at risk than men from the damaging effects of smoking.

The team examined results from a Norwegian study of 954 people with C.O.P.D. Inga-Cecilie Soerheim co-wrote the team’s findings. Doctor Soerheim says they show that women suffered the same level of C.O.P.D.as men. But the female smokers were younger and had smoked a lot less.

The team also looked at two groups among the people in the study. These were people under the age of 60 and those who had smoked for less than 20 years. In both cases, women had more serious C.O.P.D. and a greater loss of lung function (功能)than men.

小题1:Which of the following statements about C.O.P.D is NOT true ______.

A. Cigarette smoking is likely to cause C.O.P.D.

B. C.O.P.D. makes it hard for a person to breathe

C. C.O.P.D will be one of the most life-threatening diseases.

D. Many people with C.O.P.D. have either emphysema or chronic bronchitis.

小题2:It can be known from the study that_____.

A. female smokers die faster than male ones.  

B. women are more likely to suffer from the damaging effects of smoking than men.

C. women who suffer the same level of C.O.P.D as men were older and weaker.

D. in the group of people under the age of 60, men suffered more from C.O.P.D than women.

小题3:Which of the following can be the best title for the passage?

A .Smoking Kills

B. Smoking Triggers Diseases

C. The Leading Causes of C.O.P.D.

D. Women Suffers More from C.O.P.D. than Men  

小题4:In which part of a newspaper would you most probably read this passage?

A.Science

B.Health report

C.Education

D.Business report

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