We now think of chocolate as sweet, but

题型:阅读理解

问题:

We now think of chocolate as sweet, but once it was bitter. We think of it as a candy, but once it was a medicine. Today, chocolate can be a hot drink, a frozen dessert, or just a snack. Sometimes it’s an ingredient(配料) in the main course of a meal. Mexicans make a hot chocolate sauce called mole and pour it over chicken. The Mexicans also eat chocolate with spices(香料) like chili peppers.

Chocolate is a product of the tropical cacao tree. The beans taste so bitter that even the monkeys say “Ugh!” and run away. Workers must first dry and then roast the beans. This removes the bitter taste.

The word “chocolate” comes from a Mayan word. The Mayas were an ancient people who once lived in Mexico. They valued the cacao tree. Some used the beans for money, while others crushed them to make a drink.

When the Spaniards came to Mexico in the sixteenth century, they started drinking cacao too.Because the drink was strong and bitter, they thought it was a medicine. No one had the idea of adding sugar. The Spaniards took some beans back to Europe and opened cafes. Wealthy people drank cacao and said it was good for the digestion.

In the 1800s, the owner of a chocolate factory in England discovered that sugar removed the bitter taste of cacao. It quickly became a cheap and popular drink. Soon afterwards, a factory made the first solid block of sweetened chocolate. Later on, another factory mixed milk and chocolate together. People liked the taste of milk chocolate even better.

Besides the chocolate candy bar, one of the most popular American snacks is the chocolate chip cookie. Favorite desserts are chocolate cream pie and, of course, an ice cream sundae with hot fudge sauce.  

1. It was ________that discovered sugar could remove the bitter taste of cacao.

A. The workers in the chocolate factory       B. The Spaniards

C. The people in England                 D. The owner of a chocolate factory

2. According to the passage which of the following statements is true?

A. Nobody had the idea of adding sugar until the sixteenth century.

B. The word “chocolate” comes from a Mexican word.

C. The beans taste so bitter that even the monkeys like them.

D. Workers must dry and roast the beans to remove the bitter taste.

3. The Spaniards think that cacao was a medicine because________

A. it was strong and bitter.    B. it was good for digestion.

C. it cured man’s diseases.     D. it was a kind of drink for good health.

4. Which is the right time order of the events regarding chocolate?

a. Chocolate became a cheap and popular drink in England.

b. A factory made the first solid block of sweetened chocolate.

c. The Spaniards started drinking cacao.

d. It was found that sugar removed the bitter taste of cacao.

e. A factory mixed milk and chocolate together.  

A. a-b-c-d-e           B. c-d-e-b-a    C. c-d-a-b-e          D. c-d-b-e-a

5. It can be inferred from the passage that ________.

A. chocolate can be a hot drink, a frozen dessert, or a candy bar

B. Mexicans like chocolate very much

C. chocolate is a product of the cacao tree

D. people liked the taste of chocolate mixed with milk

考点:科教类阅读
题型:阅读理解

计算题:

大海公司为增值税一般纳税人,适用的增值税税率为17%。为扩大生产规模,大海公司于2013年1月1日动工兴建一条生产线,工程采用出包方式。工程于2014年6月30日完工,达到预定可使用状态。

(1)大海公司为建造该生产线于2013年1月1日取得专门借款4000万元,借款期限为3年,年利率为8%,按年支付利息。除此之外,无其他专门借款(借款不足的,占用自有资金)。闲置专门借款资金存入银行的年利率为4%。按年计提利息。

(2)大海公司建造工程资产支出如下:2013年1月1日,支出2500万元;2013年7月1日,支出1000万元;2014年1月1日,支出800万元。

(3)大海公司为建造该生产线领用一批原材料,成本200万元,人工成本60万元,除此之外无其他支出。

(4)该生产线预计使用寿命为25年,预计净残值为0,采用双倍余额递减法计提折旧。

(5)2015年12月31日,该生产线由于市场原因,未来现金流量现值为4400万元,公允价值扣减处置费用后的净额为4420万元。

要求:

(1)分别计算2013年和2014年专门借款利息资本化金额,并编制相关会计分录。

(2)计算2014年6月30日大海公司所建造生产线的入账价值。

(3)计算2015年该生产线计提的折旧额。

(4)分析判断2015年12月31日该生产线是否发生减值,并说明理由。

(答案中的金额单位用万元表示)

题型:阅读理解

含脱脂奶粉、豆粉、植物油、矿物质和维生素等多种添加物的爱儿乐牌奶粉 ( )

A.25

B.17

C.12

D.11

题型:阅读理解

电流互感器是用来测量大电流的仪器,如图所示,图中是电流互感器使用原理图,以下说法正确的是

[ ]

A.因变压器将电压升高了,所以电流表示数比把电流表直接接到a、b间时示数大

B.图中电流表的示数比直接接在a、b间时示数小

C.原理图有错误,原线圈匝数应比副线圈匝数少

D.图中电流表的示数就是a、b间的电流大小

题型:阅读理解

当你用手指去压铅笔尖时,你的手指会感觉到疼痛,这是因为______________________________,你还会发现手指上有一个小坑,这是因为________________________ 。

题型:阅读理解

菊花一般在秋天开花,要使其提前开花,需要控制的条件是( )

A.水分
B.光照时间
C.温度
D.养分

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