试题与答案

Writing about music is like dancing about

题型:单项选择题

题目:

Writing about music is like dancing about architecture, or so the saying goes. Sometimes attributed to Frank Zappa, other times to Elvis Costello, this quote is usually intended to convey the futility of such an endeavor, if not the complete silliness of even attempting it. But Glenn Kurtz’s graceful memoir, Practicing: A Musician’s Return to Music, turns the expression on its head, giving it a different meaning by creating a lovely, unique book.
Kurtz picked up the guitar as a kid in a music-loving family, attended the Long Island music school, and went on to play on Merv Griffin’s TV show before graduating from Tufts University. Motivating the young Kurtz was the dream of reinventing classical guitar, as if by his great ambition alone he could push it from the margins of popular interest to center stage-something not even accomplished by the late Spanish guitarist Andres Segovia, perhaps the only artist of the form ever to reach anything resembling widespread celebrity.
This book reads like a love story of sorts: Boy meets guitar. Boy loves guitar. Guitar breaks boy’s heart or, more precisely, the ordinariness of a working musician’s life does so. "I’d just imagined the artist’s life naively, childishly, with too much longing, too much poetry and innocence and purity," Kurtz writes. "The guitar had been the instrument of my dreams. Now the dream was over. "
Boy leaves guitar. Were the story to end here, this book would be a tragedy, but after nearly a decade the boy returns to guitar, and although he has lost the enthusiasm he had in his youth, he finds his love of the guitar again in a way he never could have appreciated before.
Although Kurtz is writing about a unique musical path, his journey speaks eloquently to the heart of anyone who has ever desperately yearned to achieve something and felt the sting of disappointment. "Everyone who gives up a serious childhood dream—of becoming an artist, a doctor, an engineer, an athlete—lives the rest of their life with a sense of loss, with nagging what it is," he writes. "Is that time and effort, that talent and ambition, truly wasted \

According to the passage, Andres Segovia ______.

A.helped Glenn Kurtz to become a good guitarist

B.made classical guitar become a popular form

C.was a well-known classical guitarist

D.was Glenn Kurtz’s role model

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:单项选择题

Passage Two

Meet the Bauls
遇见鲍尔人
Most Westerners, if they know the Bauls at all, remember the non sequitur of a couple of members of this Bengali sect standing next to Bob Dylan on the cover of Dylan’s milestone album "John Wesley Harding. " The story goes that Dylan was depressed, and his foster-father/ manager, Albert Grossman, arranged for the seer-singers to visit Woodstock to cheer up our poet laureate.
Apocryphal I would agree, if my introduction to the Bauls weren’t remarkably similar.
I’d gone to India as a recent recruit of The Dharma Bums, a group that had been invited to play the World Festival of Sacred Music in May. Unaccustomed to international travel, I got to the concert site in Bangalore dazed, sick, and terrified.
I came thoroughly awake at sound check. It’s fear that does it. Peering out at 800 empty seats at the local college auditorium, fighting with squealing mikes, a smattering of hangers-on understandably unimpressed with the wretched sounds coming from our throats. When the concert began, I settled in to my seat to suffer the humiliation of watching a whole show of spiritually advanced musicians make contact with a highest being—before we came out and sucked.
Then four men dressed in flowing golden-orange gowns sauntered onstage, smiling. They sat, acknowledging applause. The oldest and straightest was blind.
The Bauls call themselves spiritual anarchists because they declare themselves to be Hindus and true Moslems—acknowledging no contradiction. Their home base is Calcutta, the Indian city famous for its "black hole ," where everything is cut to the bone, spirituality included.
Seven months a year, the Bauls wander as musician mendicants, accepting alms for song. The remainder of the year, they return to their families and resume their "day job" of walking the cars of the hell-trains of Calcutta, performing their bloodless open-heart surgery for half-rupees and blessings.
The first of the four—the wasted remains of a handsome man—stood, commencing to wail and slowly, on bell-jangling feet, to dance. At the end of a long, thin arm he thumbed a one- stringed harp’s single note, his voice so filled with moumful joy that tears instantaneously began to splash my cheek. He seemed to cry out: "All you see before you is yours Lord, do with me what you will. " A single tooth flashed against the scarlet hole of this mouth, ecstasy-laced red eyes pinched shut, then opened again to pilot bare feet to a resting place. As he sat, we rained applause.
A smaller, more powerful black swan of a man stands. His voice, unlike his comrade’s, is virile and revved up to matinee-idol pitch. The black swan plucks out a wobbling volley, then points his pick hand straight at a member of the audience. What proceeds is a wedding of power and passion as might have caused Otis Redding to reconsider his singing career. Our applause is thunderous. He makes the prayer sign at chest, and sits.
Up rises Oedipus at Colonnus, his eyes shameless wounds, never to heal; the fourth Baul, a young drummer, takes the elbow of this guru he walks beside every day, his master now singing and smiling. With each step, the blind man comments with even greater vigor at another even more extraordinary development in this, his dialogue with GoD.The guide prods him to the edge of the stage; once there, Oedipus raises both his hands and commences to crow for joy, connecting with such power as we, the audience, cry out to tell him where we are and to thank him, almost as a lover cries in gratitude. Hearing this, he redoubles his effort. At the very edge of the huge stage, the other three are bent, whipping up a small storm of accompaniment. Oedipus suddenly twists his head halfway between heaven and earth, and straight into the hot stage lights he peers as three shrill notes shoot from his small, misshapen mouth, making it all stop. He is with God already; what remains here with us is merely a witness to the beyond.
What else matters Certainly not our performance. My only ambition at present is to be nearer the Bauls.

How did the author feel about their rehearsal sound check

A.He was dazed, sick and terrified.

B.He was totally unimpressed with the local college auditorium.

C.He feared that their performance would be a failure.

D.He was disappointed with the poor turn-out of audience.

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题型:问答题

为扩大市场份额,经股东大会批准,甲公司20×8年和20×9年实施了并购和其他有关交易。

(1)并购前,甲公司与相关公司之间的关系如下:

①A公司直接持有B公司30%的股权,同时受托行使其他股东所持有B公司18%股权的表决权。B公司董事会由11名董事组成,其中A公司派出6人。B公司章程规定,其财务和经营决策经董事会2/3以上成员通过即可实施。

②B公司持有C公司60%股权,持有D公司100%股权。

③A公司和D公司分别持有甲公司30%股权和29%股权。甲公司董事会由9人组成,其中A公司派出3人,D公司派出2人。甲公司章程规定,其财务和经营决策经董事会半数以上成员通过即可实施。

上述公司之间的关系见下图:

(2)与并购交易相关的资料如下:

①20×8年5月20日,甲公司与B公司签订股权转让合同。合同约定:甲公司向B公司购买其所持有的C公司60%股权;以C公司20×8年5月31日经评估确认的净资产值为基础确定股权转让价格;甲公司以定向增发一定数量的本公司普通股和一宗土地使用权作为对价支付给B公司;定向增发的普通股数量以甲公司20×8年5月31日前20天普通股的平均市场价格为基础计算。上述股权转让合同于20×8年6月15日分别经甲公司和B公司、C公司股东大会批准。

20×8年5月31日,C公司可辨认净资产经评估确认的公允价值为11800万元。按照股权转让合同的约定,甲公司除向B公司提供一宗土地使用权外,将向B公司定向增发800万股本公司普通股作为购买C公司股权的对价。

20×8年7月1日,甲公司向B公司定向增发本公司800万股普通股,当日甲公司股票的市场价格为每股5.2元。土地使用权变更手续和C公司工商变更登记手续亦于20×8年7月1日办理完成,当日作为对价的土地使用权成本为2000万元,累计摊销600万元,未计提减值准备,公允价值为3760万元;C公司可辨认净资产的账面价值为8000万元,公允价值为12000万元。C公司可辨认净资产公允价值与账面价值的差额系由以下两项资产所致:一栋办公用房,成本为9000万元,已计提折旧3000万元,公允价值为8000万元;一项管理用软件,成本为3000万元,累计摊销1500万元,公允价值为3500万元。上述办公用房于20×3年6月30日取得,预计使用15年,预计净残值为零,采用年限平均法计提折旧;上述管理用软件于20×3年7月1日取得,预计使用10年,预计净残值为零,采用直线法摊销。

20×8年7月1日,甲公司对C公司董事会进行改组,改组后的C公司董事会由11名成员组成,其中甲公司派出7名。C公司章程规定,其财务和经营决策经董事会半数以上成员通过即可实施。

②20×9年6月30日,甲公司以3600万元现金购买C公司20%股权。当日C公司可辨认净资产公允价值为14000万元。C公司工商变更登记手续于当日办理完成。

(3)自甲公司取得C公司60%股权起到20×8年12月31日期间,C公司利润表中实现净利润1300万元;除实现净损益外,C公司未发生其他所有者权益项目的变动。

20×9年1月1日至6月30日期间,C公司利润表中实现净利润1000万元;除实现净损益外,C公司未发生其他所有者权益项目的变动。

自甲公司取得C公司60%股权后,C公司未分配现金股利。

(4)20×9年6月30日,甲公司个别资产负债表中股东权益项目构成为:股本8000万元,资本公积12000万元,盈余公积3000万元,未分配利润5200万元。

本题中各公司按年度净利润的10%提取法定盈余公积,不提取任意盈余公积。本题中C公司没有子公司,不考虑税费及其他因素影响。

要求:

 

判断甲公司购买C公司20%股权时是否形成企业合并,并说明理由;计算甲公司取得C公司20%股权的成本,并编制相关会计分录。

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题型:问答题 案例分析题

某综合利用水利枢纽工程位于我国西北某省,枯水期流量很少;坝型为土石坝,黏土心墙防渗;坝址处河道较窄,岸坡平缓。工程中的某分部工程包括坝基开挖、坝基防渗及坝体填筑,该分部工程验收结论为“本分部工程划分为80个单位工程,其中合格30个,优良50个,主要单位工程、重要隐蔽工程及关键部位的单元工程质量优良,且未发生过质量事故;中间产品质量全部合格,其中混凝土拌和物质量达到优良,故本分部工程优良。”

根据水利水电工程有关质量评定规程,质量评定时项目划分为哪几级?

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