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第二部分: 阅读理解(第一节20小题, 每小题2分; 第二节5小题;每小题2分,满分50分) 第一节:阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项标号涂黑。 A John Blanchard was studying the crowd making their way through the station. He was looking for the girl with a rose whose heart he knew, but whose face he didn’t. When reading a book in a Florida library a year before, John became interested not in the contents of the book, but in the notes penciled in the margin. The handwriting reflected a thoughtful soul and beautiful mind. He discovered the former owner's name in the front of the book: Miss Hollis Maynell. He located her address and wrote a letter introducing himself. The next day he was shipped overseas to serve in the army. During the next year, they grew to know each other through the mail and their friendship developed. John requested a photograph, but she refused, saying if he really cared, it wouldn't matter what she looked like. When the day finally came for him to return home, their first meeting was suggested — 7:00 p.m. at the Grand Central Station in New York. She wrote, “You’ll recognize me by the red rose I wear on my coat.” So now John was in the station to meet the girl with a rose. As a pretty and slim girl in green came over, John noticed her blue eyes like flowers in spring. He walked directly towards her, entirely forgetting she was not wearing a rose. As John came closer to her, he saw another woman with a red rose stood nearby. Well past 40, this woman had graying hair done under a worn hat. Seeing the girl in green walk quickly away, John felt as if he were split in two. He desired to follow that girl, but longed for the woman whose spirit had truly companioned and supported him. The woman looked gentle and sensible. John went to her, saying, “I’m Captain John Blanchard. You must be Miss Maynell. I am glad to meet you here. May I take you to dinner?” She replied with a smile, “I don’t know what this is about. But the lady in green who just went by, begged me to wear this rose on my coat. She said if you asked me out to dinner, I’d tell you she is waiting for you in the big restaurant across the street. She said it was some kind of test!” 41. John was eager to know the former owner of the book because he______. A. was very interested in the contents of the book B. was impressed by the notes written by its owner C. wanted to improve his handwriting D. wanted to discuss the book with her 42. What happened to John after getting in touch with Miss Hollis Maynell? A. He served in the army abroad.             B. He went overseas for vacation. C. He went on a business trip in New York.      D. He visited Miss Maynell. 43. What do we know about the woman with a rose? A. She was Miss Maynell’s close friend.   B. She was a waitress in the big restaurant. C. She was probably a passerby.         D. She was paid to meet John at the Station. 44. Which would be the best title of the text? A. An Interesting Book                              B. A Woman With a Rose C. A Brave Soldier                            D. A Love Test
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【单选题】企业扩建一条生产线,该生产线原价为1000万元,已提折旧300万元,扩建生产线发生相关支出800万元,且满足固定资产确认条件,不考虑其他因素,该生产线扩建后的入账价值为( )万元。
A.
1000
B.
800
C.
1800
D.
1500
【单选题】黄河公司于20×7年8月对一条生产线进行改造。该生产线的账面原价为1500万元,累计折旧为500万元,已提减值准备100万元。在改造过程中被替换部分的账面原价为300万元,发生相关支出共计500万元,在试运行中取得试运行净收入30万元。该生产线于20×8年1月改造完工并投入使用,经测定预计可收回金额为1270万元,则改造后的生产线的入账价值为( )万元。
A.
1070
B.
1170
C.
1200
D.
1270
【判断题】组合逻辑电路具有记忆功能,时序逻辑电路不具有记忆功能。
A.
正确
B.
错误
【简答题】克立公司有生产线一条,原价为2800000元,预计使用年限为6年,预计净残值为0,采用直线法计提折旧。该生产线已使用3年,已提折旧为1400000元。 2006年12月对该生产线进行更新改造,以银行存款支付改良支出480000元。改造后的生产线预计还可使用4年,预计净残值为0。 要求:根据上述资料,编制克立公司有关会计分录。
【判断题】华公司对一条生产线进行更新改造。该生产线的原价为120万元,已提折旧为60万元。改造过程中以银行存款支付可资本化的支出30万元,同时替换一主要部件,被替换部分的账面原价15万元。改建工程完工,该生产线的入账价值为75万元。( )
A.
正确
B.
错误
【判断题】组合逻辑电路具有记忆功能。
A.
正确
B.
错误
【单选题】某企业对一条生产线进行改扩建,该生产线原价1000万元,已计提折旧300万元,扩建生产线发生相关支出800万元,满足固定资产确认条件,不考虑其他因素,则改建后生产线的入账价值为()万元。
A.
800
B.
1500
C.
1800
D.
1000
【判断题】组合逻辑电路具有记忆功能。
A.
正确
B.
错误
【单选题】黄河公司于20X7年8月对一条生产线进行改造.该生产线的账面原价为1500万元,累计折旧为500万元,已提减值谁备100万元.在改造过程中被替换部分的账面原价为300万元,发生相关支出共计500万元,在试运行中取得试运行净收入30万元.该生产线于20X8年1月改造完工并投入使用,经测定预计可收回金额为1270万元,则改造后的生产线的入账价值为( )万元。
A.
1070
B.
1170
C.
1200
D.
1270
【单选题】A公司于2003年12月1日对一条生产线进行改扩建。该生产线账面原价为500万元,已提折旧200万元,未对该资产计提减值准备。在改扩建过程中,发生支出400万元,取得变价收入50万元,则该生产线新的入账价值为( )万元。
A.
850
B.
750
C.
700
D.
650
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