采用权益法核算时,能引起长期股权投资账面价值增减变动的事项有( )。A.收到股票股

题型:多项选择题

问题:

采用权益法核算时,能引起长期股权投资账面价值增减变动的事项有( )。

A.收到股票股利

B.被投资企业购入土地使用权

C.计提长期股权投资减值准备

D.投资企业赚得利润

考点:会计资格考试中级会计(会计实务)中级会计实务22
题型:多项选择题

Think and write. 用所给的字母组成正确的单词。

1. pnito                   2. hrda                        3. epelpo

                                                                             

4. aeys                    5. ymna                       6. onw

                                                                             

题型:多项选择题

第三部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每篇短文后所给各题的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

In this age of Internet chat, videogames and reality television, there is no shortage of mindless activities to keep a child occupied. Yet, despite the competition, my 8-year-old daughter Rebecca wants to spend her free time writing short stories. She wants to enter one of her stories into a writing contest, a competition she won last year.

As a writer I know about winning contests, and about losing them. I know what it is like to work hard on a story only to receive a rejection slip (退稿条) from the publisher. I also know the pressures of trying to live up to a reputation created by previous victories. What if she doesn’t win the contest again? That’s the strange thing about being a parent. So many of our own past scars and ruined hopes can surface.

A revelation (启示) came last week when I asked her, “Don’t you want to win again?”

“No”, she replied, “I just want to tell the story of an angel going to first grade.”

I had just spent weeks correcting her stories as she spontaneously (自发地) told them. Telling myself that I was merely an experienced writer guiding the young writer across the hall, I offered suggestions for characters, conflicts and endings for her tales. The story about a fearful angel starting first grade was quickly “guided” by me into the tale of a little girl with a wild imagination taking her first music lesson. I had turned her contest into my contest without even realizing it.

Staying back and giving kids space to grow is not as easy as it looks. Because I know very little about farm animals who use tools or angels who go to first grade, I had to accept the fact that I was co-opting (借用) my daughter’s experience.

While stepping back was difficult for me, it was certainly a good first step that I will quickly follow with more steps, putting myself far enough away to give her room but close enough to help if asked. All the while I will be reminding myself that children need room to experiment, grow and find their own voices.

1. What do we learn form the first paragraph?

A. Now too many entertainments take up too much time.

B. Children do find lots of fun in many mindless activities.

C. Rebecca is much too occupied to enjoy her free time.

D. Rebecca draws on a lot of online materials for her writing.

2. What did the author say about her own writing experience?

A. She was constantly under pressure of writing more.

B. Most of her stories had been rejected by publishers.

C. She did not quite live up to her reputation as a writer.

D. Her way to success was full of pains and frustrations.

3. Why did Rebecca want to enter this year’s writing contest?

A. She had won a prize in the previous contest.

B. She wanted to share her stories with readers.

C. She was sure of winning with her mother’s help.

D. She believed she possessed real talent for writing.

4. What’s the author’s advice for parents?

A. Children should be given every chance to voice their opinions.

B. Parents should keep an eye on the activities their kids engage in.

C. Children should be allowed freedom to grow through experience.

D. A writing career, though attractive, is not for every child to pursue.

题型:多项选择题

烧伤后诊断ARDS时错误的是以下哪一项()。

A.休克期出现呼吸加快、PaO2进行性下降要警惕ARDS的发生

B.氧合指数(PaO2/FiO2)判断ARDS不如PaO2灵敏

C.动脉血气分析是诊断ARDS非常重要的检查手段

D.严重的ALI即定义为ARDS,所以两者在诊断上非常相似

E.X线胸片双肺浸润影常提示肺水肿的存在

题型:多项选择题

下列属于半导体存储器的是()

A.硬盘

B.光盘

C.Flash ROM

D.DDR3 SDRAM

题型:多项选择题

轿式起重机定期检查有哪些内容?

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