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第二部分:阅读理解(共20 小题。第一节共15 小题,每题2分;第二节共5 题,每题2分;共40 分) 阅读下列短文,从每题所给的四个选项  A.B.C.D中选出最佳选项。 A Unnoticed and unappreciated for five decades,a large female turtle (龟)with a stained(彩色的),leathery(粗而硬的) shell is now a precious commodity(物品)in Changsha’s old zoo.She is fed on a special diet of raw meat.Her small pool has been covered with glass which can defend it from bullets.A special camera monitors her movements.A guard is posted at night. The purpose is simple:the turtle must not die. Earlier this year,scientists concluded that she was the planet’s last known female Yangtze giant soft shell turtle.She is about 80 years old and weighs almost 90 pounds. As it happens,the planet also has only one known male.He lives at a zoo the city of Suzhou.He is 100 years old and weighs about 200 pounds.They are the last hope of saving a species believed to be the largest freshwater turtles in the world. “It’s a very dangerous situation,” said Peter Pritchard, a famous turtle expert in the United States,who has helped try to save the species.、 For many Chinese people,the turtle is the symbol of health and long life,but the last two Yangtze giant soft-shell creatures show the threatened state of wildlife and biodiversity(生物多样性)in China.Pollution, hunting and over development are destroying natural habitats,and also endangering the plant and the animal population. China contains some of the world’s richest treasures of biodiversity, yet the latest major survey of plants and animals shows a discouraging picture.Nearly 40 percent of all mammal species in China are now endangered, Scientists say.For plants,the situation is worse;70 percent of all nonflowering plant species and 86 percent of flowering species are considered threatened. 46.Why is the turtle in Changsha specially cared? A.She has been unnoticed and unappreiated five decades. B.She can be sold at a high price. C.She is the planet’s last known female Yangtze giant soft-shell turtle. D.She is old and heavy. 47.Which of the following statements is TRUE according to the text? A.The turtle in Changsha is precious because it is the symbol of health and long life. B.Peter Pritchard believes the female turtle is the largest freshwater turtle in the world. C.The female turtle is in a dangerous situation where she may be killed. D.The female turtle in Changsha and the male turtle in Suzhou are the last hope of saving the largest freshwater turtle species in the world. 48.According to the text ________in China. A.there are the richest species of living things B.wild plants and animals are becoming fewer C.turtles are specially protected D.the situation of plants is better than that of mammal species 49.The last paragraph proves the threatened state of wildlife and biodiversity in China by__________ . A.facts and numbers                      B.Peter Pritchard’S words C.teaching theory                        D.telling a story
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【单选题】按照企业会计准则规定,下列各项中应作为无形资产入账的是( )。
A.
为获得土地使用权支付的土地出让金
B.
为扩大商标知名度而支付的广告费
C.
企业所拥有的客户关系
D.
企业内部产生的报刊名
【多选题】基本损益方程式是指()。
A.
利润=销售收入总额-总成本
B.
利润=销售收入总额-(变动成本总额+固定成本总额)
C.
利润=单价×销售量-销售量×单位变动成本-固定成本总额
D.
利润=销售量×(单价-单位变动成本)-固定成本总额
【单选题】接触器线圈未通电时,辅助触点处于断开状态的触点称为()。
A.
常开触点
B.
常闭触点
C.
动断触点
D.
不知道
【简答题】某公司销售收入总额50000元,单位贡献毛益4元,固定成本总额10000元利润额为10000元,试计算销售量和变动成本总额是多少?
【单选题】接触器线圈未通电时,辅助触点处于闭合状态的触点称为()。
A.
常开触点
B.
常闭触点
C.
动断触点
D.
不知道
【单选题】按照企业会计准则规定,下列各项中,应作为无形资产入账的是( )。
A.
企业自创的品牌
B.
企业长期积累的客户关系
C.
企业自行开发研制的专利权
D.
商誉
【简答题】M 公司是一家大型冶金企业, 2018 年公司税后利润为 1000 万元,当年发放股利共 300 万元。 2019 年公司面临一个投资机会,投资总额为 900 万元,公司目标资本结构是负债 / 权益为 4 : 5 。假设公司已经进入稳定增长期,公司盈余的增长率为 4% 。现公司面临股利分配政策选择的问题,可供选择的股利分配政策有固定股利支付率政策、剩余股利政策以及稳定增长的股利政策。 要求:如果你...
【单选题】按照企业会计准则规定,下列各项中,应作为无形资产入账的是( )。
A.
企业自行开发研制的专利权
B.
为扩大商标知名度而支付的广告费
C.
企业长期积累的客户关系
D.
企业自创的品牌
【单选题】按照企业会计准则规定,下列各项中应作为无形资产入账的是( )。
A.
开办费
B.
房地产开发企业取得的用于建造对外出售的房屋建筑物的土地使用权
C.
为获得土地使用权支付的土地出让金
D.
为开发新技术发生的研究阶段的费用
【简答题】单位 销量 销售收入总额 变动成本总额 单位边际利润 固定成本总额 营业利润(或亏损) 甲 50000 4 10000 10000 乙 2000 40000 3 (9000) 丙 3000 45000 18000 (3000) 丁 9000 81000 45000 20000
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