如何处理压槽？

(2013·高考江西卷，A)The light from the campfire brightened the darkness，but it could not prevent the damp cold of Dennis’s Swamp (沼泽地) creeping into their bones.It was a strange place.Martin and Tom wished that they had not accepted Jack’s dare.They liked camping，but not near this swamp.

“So，”Martin asked as they sat watching the hot coals.“How did this place get its name? ”

“Are you sure you want to hear it ? It’s a scary story，”warned Jack.

“Of course！”cried out Tom.“If there were anything to be scared of，you wouldn’t have chosen this place！”

“Ok，but don’t say I didn’t warn you，” said Jack，and he began his tale.

“Way back in time，a man called Dennis tried to start a farm here.He built that cottage over there to live in.In those days，the area looked quite different—it was covered with tall trees and the swamp was a crystal­clear river.After three hard years，Dennis had cleared several fields and planted crops.He was so proud of his success that he refused to listen to advice.

“‘You are clearing too much land，’warned one old man.‘The land is a living thing.It will hit back at you if you abuse it.’”

“‘Silly fool，’said Dennis to himself.‘If I clear more land，I can grow more crops.I’ll become wealthier.He’s just jealous！’”

“Dennis continued to chop down trees.Small animals that relied on them for food and shelter were destroyed.He was so eager to expand his farm that he did not notice the river flowing slowly towards his door.He did not notice salt seeping to the surface of the land.He did not notice swamp plants choking all the native plants.”

“What happened？”Martin asked.It was growing colder.He trembled，twisting his body closer to the fire.

“The land hit back—just as the old man warned，”Jack shrugged.“Dennis disappeared.Old folks around here believe that swamp plants moved up from the river and dragged him underwater.His body was never found.”

“What a stupid story，”laughed Tom.“Plants can’t...”Before he had finished speaking，he screamed and fainted(晕倒)．The other two boys jumped up with fright，staring at Tom.Suddenly，they burst out laughing.Some green swamp ivy (常春藤) had covered Tom’s face.It was a while before Tom could appreciate the joke.

小题1:The underlined word “dare”in Paragraph 1 is closest in meaning to________.

A．courage

B．assistance

C．instruction

D．challenge小题2:Why did Jack tell Tom and Martin the story?

A．To frighten them.

B．To satisfy their curiosity.

C．To warn them of the danger of the place.

D．To persuade them to camp in the swamp.小题3:Why did Dennis ignore the warning of the old man?

A．The old man envied him.

B．The old man was foolish

C．He was too busy to listen to others.

D．He was greedy for more crops.小题4:Why did Tom scream and faint?

A．He saw Dennis’s shadow.

B．He was scared by a plant.

C．His friends played a joke on him.

D．The weather became extremely cold.小题5:What lesson can we learn from the story of Dennis?

A．Grasp all，lose all.

B．No sweat，no sweet.

C．It is no use crying over spilt milk.

D．He who makes no mistakes makes nothing.

2012年3月1日，首届岭南民俗文化节·第八届广州民俗文化节暨黄埔“波罗诞”千年庙会在广州市黄埔区南海神庙开幕。大型仿古祭海仪式、网龙表演、甲子英歌舞、鳌鱼舞、醒狮舞、长鼓舞、南拳表演等岭南著名“非遗”表演项目陆续登场，向广大中外民众展示了富有岭南地域特色的民俗节庆活动。这一活动

A．属于精神文明创建活动，丰富了人民群众的文化生活

B．是提升广州文化软实力的重要举措，促进了历史文化名城的建设

C．展示了源远流长、博大精深的岭南文化，扩大了岭南文化的影响力

D．唤醒了人们过民族传统节日的热情，有效抵制了一切外来节日文化

三、2008 年末，盛润公司主管财务会计工作的副总经理王某召集财务部部长李某及相关人员开会，重点研究2008 年财务决算的相关事宜，同时财务部汇报几项工作，由领导决定。以下是会议期间的部分发言：王某：受金融危机的影响，公司今年的内销及外销均大幅度下滑，亏损已成定局。财务部正在准备编制2008 年年报，希望李部长组织相关专业人员多想方法，尽量减少亏损，以完成上级年初下达的考核指标。李部长，你们现在有什么具体打算和措施？李某：根据财务部的初步测算，今年的收入同比下降21%，成本费用却上升3%，要完成上级年初下达的减亏目标十分困难。目前只能采取一些技术处理，考虑可以采取三项措施：一是宝灵公司是与我们有长期协作关系的大客户，可以与其协商，年末先向宝零开销售发票1020 万，明年再用退货名义冲回，公司估计能减亏5%；二是可以延长固定资产折旧年限，从而减少折旧费用，估计能减亏2%；三是我们的长期借款离到期还有很长时间，今年情况特殊，可以暂不计提利息，使财务费用减少125 万元，减亏1%。如果综合采取上述三项措施，预计可以实现今年的减亏目标。王某：我看李部长的三项措施很有效，就按李部长的方案执行吧。另外，关于出纳员小王辞职的事以及销毁会计档案的事，也顺便定一下，李部长再介绍一下情况。李某：出纳员小王前一段时间跳槽到一外资企业，时间紧迫，走的十分匆忙，没来得及办理交接，但我已经看过账了，没有问题，现在出纳工作已有小张接替，工作过度十分平稳。王某：好的，没有问题，让小张好好干。李某：最近档案科提出，档案科库房越来越紧张，准备将10 年前的原始凭证、记账凭证和明细账全部销毁，但总账、日记账和年度财务报告继续保管。10 年前的档案都是原领导班子留下的，继续保管已没有意义，我觉得应该销毁。王某：就这么定吧，明天通知档案科，请他们立即销毁。要求：根据资料，回答11~15 题：

下列说法中正确的有( )。

A．盛润公司调整固定资产折旧年限的行为属于正常的会计政策变更

B．盛润公司调整固定资产折旧年限的行为属于随意变更会计方法

C．盛润公司不计提长期借款利息违反了权责发生制

D．盛润公司不计提长期借款利息符合《会计法》的要求

对策划方法的不定，我们应作如下正确的理解（）。

A.策划方法自身在不断发展，再成熟的策划方法也不可能一成不变，它会因方法应用者的删减、添加、改造而有所不同

B.策划方法应用在不同领域会有不同的效果

C.策划方法很多，策划者可以灵活应用，随时改变方法，活用已有的方法

D..策划就是创新，策划方法随着策划人的智力创造而不断涌现

引进生产项目时，必须经过（），并建立档案备查。凡经过评估属不适宜引进的生产项目，不得引进。

A.经济效益评估

B.安全性评估

C.可行性评估

D.合作客商资信评估