企业在使用固定资产卡片进行固定资产明细核算时,其固定资产卡片可以跨年连续使用,只有在某种固定资产发生技术性能根本变化时,才能调换新卡片。( )
A. 对
B. 错
______是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。______是指企业所实际发生的各项开支,以及在正常生产经营活动以外的支出和损失。
Directions:In this part there are 4 passages followed by questions or unfinished statements, each with four suggested answers. Choose the one you think is the best answer. Mark your choice’ on the Answer Sheet by drawing with a pencil a short bar across the corresponding letter in the brackets.Passage OneTheme-park-hound bargain seekers would be wise to spend some time surfing online before they get in line at the parks this summer.A growing number of these attractions now allow customers to print e-tickets at home with large discounts off the gate price, in part to spur attendance that has declined in recent years.After boom times in the late 1990s, theme park attendance began to decrease, with an overall decline of about 400% over the past few years at North America’s 50 most-visited establishments, says James Zoltak, editor of Amusement Business."The boom was off the rose as we turned the comer into 2000, so there’s more discounting now," he says.Discounting isn’t new to an industry that has longer partnered with other commercial enterprises, such as soft drink companies, to offer deals. But e-ticketing adds a new opportunity that not only brings savings but convenience as well, since it allows visitors to avoid the line at the gate."If you can get in early before the lines fill up, you’re getting more for your money," says Robert Niles of the website Theme Park Insider. What does the sentence "The boom was off the rose" mean ?()
A. The rose in the theme park was out of bloom.
B. The year 2000 was lucky {or the 50 establishments.
C. The theme park attendance was like the rose.
D. The best time for the theme parks was gone.
Through necessity, Japan has adopted the bicycle as an essential component of transportation. The island nation’s limited geography, high density and lack of petroleum makes it an ideal location for small, efficient bicycles. 46) The destruction of Japan’s infrastructure during the second world war forced citizens to employ non-motorized means of transportation until the nation’s high speed railways were developed in the 1950s. With renewed infrastructure in place, the Japanese were quick to reject bicycling and its post-war reconstruction connotations and took to riding collector buses to and from railway stations. The bus system began to be overburdened in the late 1960s and riders began to find the system slow, expensive and inconvenient.47) The disincentives of bus travel and surging environmental concerns associated with motorized travel initiated a shift in public opinion in favor of bicycling and bike ownership began to grow at 10% annually. Bicycles inundated railway stations and caused a bike pollution problem, inciting the Ministry of Transportation and Ministry of Construction to take action and build 22, 000 bicycle parking spaces in 1973. Japanese bike ownership doubled between 1975 and 1977, demanding additional construction projects in 1978.The Japanese government recognized that bike travel was favorable to other modes of transport for many reasons. Biking requires no petroleum and cyclists consume only 32 calories per mile compared to automobiles’ 1, 800 cal/m demand. Cyclists’ respiration contribute a scant 2 grams of carbon dioxide per passenger mile, while single-occupancy automobile emits 85 Co2 grams per mile. 48) On the road, eight cyclists can occupy the space needed for one automobile and when stopped, twenty bikes can be parked where there is space for just one automobile. These advantages prompted the government to consider other ways to promote bike travel including considerable urban design changes and the addition of 37, 000 miles of bike/pedestrian pathways during the 1970s. From an energy, pollution and density standpoint, the bicycle is more efficient that any other mode of short-trip travel. 49) Because commuters are reluctant to pedal more than about four miles, railway stations are located near residential areas to that commuters will be willing to pedal to the nearest train stop; innovations in high-density bicycle parking offers travelers in the busiest stations safe, fully automated mechanical storage facilities. Construction of the most expensive facilities cost $ 2, 000 per bike, compared to $ 4, 000 to $ 18, 000 for a single automobile parking space in the United States. 50) Japanese investments in bicycle infrastructure are offset by savings in subsidized bus systems as bicycle growth has surpassed bus rider ship growth; at some railway stations, more than 50% of commuters arrive by bike. The disincentives of bus travel and surging environmental concerns associated with motorized travel initiated a shift in public opinion in favor of bicycling and bike ownership began to grow at 10% annually.