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Thomson中学学生Mike、Joseph、Anna、Ian和Susan正在计划下学期各自的选修课程。阅读题中的各人情况说明和A和F六门选修课的介绍,选出符合各人个性特长的最佳选项,并在答题卡上将对应题号的相应选项字母涂黑。THOMSON HIGH SCHOOL A Creative Writing — by Mrs. A. McClellan Creative writing is a course in which we study and apply the methods used in various forms of fiction writing. Writing is a skill of art in itself. We are guided by Ezra Pound’s opinion: “Make it new.” Creative writing does not only provide us with an opportunity to express ourselves, but also holds our attention to word choice, paragraph development, and other skills useful in writing. B Journalism — by Dr. E. Brandt Journalism is a course for seniors, in which we will cover how to gather, write, and report the news. We will discuss how information is, or can be, organized. This course also aims to develop communication skills required of journalists. C A classic is a literary work that has stood the test of time. Generations of readers have turned to classics to discover which is ever-lasting. Through both the works themselves and the people they mirror, we may better be able to see ourselves. In this course, we will read works in both British and American literature. We will write reviews of what we read. D Technical Writing — by Mr. J. Allen What is technical writing? It is the course devoted to improving your communication skills in, for, and through technology. Activities for this course will help you develop communication skills that are necessary for writers and speakers working with technology or in business. E Non-fiction — by Dr. M. Tim The course is a study of non-fiction through reading many different types of non-fiction. The course will also be about the possible changes in journalistic reporting and the sharing of personal stories of various people on various topics such as travel and adventure. We will examine some of the best writing in the world and deal with the techniques used in this text type. F World Literature — by Mrs. A. McClellan World Literature examines the common people found in quality Literature worldwide, from Europe to America, from Asia to Africa, and introduces a variety of cultural background at different points in history. In these worlds, we find not only what is unique to each culture, but what is universal. We are also able to tell what makes a good story, no matter from where or whom the story springs. 小题1:Mike spent his childhood mostly in his father’s study, where he read novels by British and American writers. Next term he will become a senior student. He thinks it’s time that he read more of their works and learned to write about them. 小题2:Joseph is good at the language arts, and in his spare time he likes to write short stories. It is his wish that his stories would be printed in local newspapers. So he is thinking of taking a course to develop his writing skills, such as wording and paragraph organization. 小题3:A lively and caring girl, Anna takes an active part in social activities. She is trying to write reports for newspapers about what she sees and hears. But few of them are accepted because of poor organization of information. She feels the need to improve her writing and communication skills next term. 小题4:Ian traveled worldwide with his parents when he was very young. Under their influence, he becomes greatly interested in stories of travel and adventure. He hopes to write his own stories in the future. So next term, he will choose a course to study the best writing of this type. 小题5:Susan comes from China. As a junior back home, she wrote quite a lot of short stories, some of which were published in newspapers. Her parents suggest she read some classics by Asian and Western writers. She thinks it helpful in her writing. So she is going to take a course of this kind next term.
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【多选题】下列各项关于资产计税基础的表述中,正确的有()
A.
资产的计税基础是指资产在当期可以税前扣除的金额
B.
自行研发无形资产,其初始确认时的计税基础为其成本的150%
C.
固定资产在某一资产负债表日的计税基础是指其成本扣除按照税法规定计算确定的累计折旧后的金额
D.
固定资产在某一资产负债表日的计税基础是指其成本扣除累计折旧和减值准备后的金额
【简答题】同一控制下的企业合并,合并方在企业合并中取得的净资产的价值量相对于所支付对价的价值量之间的差额,应当调整所有者权益。( )
【多选题】请在下列选项中选出名片正确的放置的选项
A.
若穿西装,名片置于左上方口袋
B.
若有手提包,放于包内伸手可得的部位
C.
放在裤袋内
D.
别人的名片与自己的名片放在一起
E.
名片夹里
【多选题】下列各项关于资产计税基础的表述中,正确的有( )
A.
资产的计税基础是指资产在当期可以税前扣除的金额
B.
自行研发形成的无形资产,其初始确认时的计税基础为其成本的175%
C.
固定资产在某一资产负债表日的计税基础是指其成本扣除按照税法规定计算确定的累计折旧后的金额
D.
固定资产在某一资产负债表日的计税基础是指其成本扣除累计折旧和减值准备后的金额
【单选题】下列关于资产计税基础表述中不正确的是()。
A.
是指企业收回资产账面价值的过程中,计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。
B.
是指某一项资产在未来期间计税时按照税法规定可以税前扣除的总金额。
C.
在资产持续持有过程中,资产的计税基础是指资产的取得成本减去以前期间按照税法规定已经税前扣除的金额后的余额。
D.
是指某项资产在当期计税时按照税法规定可以税前扣除的金额。
【多选题】下列各项关于资产计税基础的表述中,正确的有( )
A.
资产的计税基础是指资产在当期可以税前扣除的金额
B.
自行研发的无形资产,其初始确认时的计税基础为其成本的150%
C.
固定资产在某一资产负债表日的计税基础是指其成本扣除按照税法规定计算确定的累计折旧后的金额
D.
固定资产在某一资产负债表日的计税基础是指其成本扣除累计折旧和减值准备后的金额
【单选题】下列哪项不属于估计信度的方法
A.
重测信度
B.
复本信度
C.
分组信度
D.
分半信度
【单选题】同一控制下的吸收企业合并,合并方在企业合并中取得的资产和负债,应当按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值的差额,按其借方差额,依次借记会计科目为(    )。
A.
资本公积——资本溢价、盈余公积、利润分配——未分配利润
B.
利润分配——未分配利润、盈余公积、资本公积——资本溢价
C.
股本、资本公积——资本溢价、盈余公积、利润分配——未分配利润
D.
资本公积——资本溢价、盈余公积、利润分配、股本
【单选题】同一控制下合并方在企业合并中取得的价值量相对于所放弃价值量之间存在差额的,应作如下处理( )
A.
调整营业外收入
B.
调整营业外支出
C.
调整资本公积
D.
调整实收资本
【单选题】在同一控制下的企业合并中,合并方在企业合并中取得的(),应当按照合并日在被合并方的账面价值计量。
A.
固定资产
B.
负债
C.
固定资产和负债
D.
资产和负债
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