题目内容

阅读下面的短文,文中有15处空白,每处空白给出4个选项。请根据短文的内容,从4个选项中选择1个最佳答案。Reading Reading involves looking at graphic symbols and formulating mentally the sounds and ideas they represent. Concepts of reading have changed substantially over the centuries. During the 1950’s, and 1960’s especially, increased attention has been devote (51) defining and describing the reading process. (52) specialists agree that reading (53) a complex organization of higher mental (54) , they disagree (55) the exact nature of the process. Some experts, who regard language primarily as a code using symbols to represent sounds, (56) reading as simply the decoding of symbols into the sounds they stand (57) . These authorities (58) that meaning, being concerned with thinking, must be taught independently of the decoding process. Others maintain that reading is inextricably related to thinking, and that a child who pronounces sounds without (59) their meaning is not truly reading. The reader, (60) some, is not just a person with a theoretical ability to read but one who (61) reads. Many adults, although they have the ability to read have never read a book in its entirety. By some experts they would not be (62) as readers. Clearly, the philosophy, objectives, methods and materials of reading will depend on the definition one uses. By the most inclusive and satisfactory definition, reading is the ability to (63) the sound-symbol code of the language, to interpret meaning for various purposes, at various rates, and at various levels of difficulty, and to do (64) widely and enthusiastically. (65) , reading is the interpretation of ideas through the use of symbols representing sounds and ideas.

Although
B. If
C. Unless
D. Until

查看答案
更多问题

阅读下面的短文,文中有15处空白,每处空白给出4个选项。请根据短文的内容,从4个选项中选择1个最佳答案。Reading Reading involves looking at graphic symbols and formulating mentally the sounds and ideas they represent. Concepts of reading have changed substantially over the centuries. During the 1950’s, and 1960’s especially, increased attention has been devote (51) defining and describing the reading process. (52) specialists agree that reading (53) a complex organization of higher mental (54) , they disagree (55) the exact nature of the process. Some experts, who regard language primarily as a code using symbols to represent sounds, (56) reading as simply the decoding of symbols into the sounds they stand (57) . These authorities (58) that meaning, being concerned with thinking, must be taught independently of the decoding process. Others maintain that reading is inextricably related to thinking, and that a child who pronounces sounds without (59) their meaning is not truly reading. The reader, (60) some, is not just a person with a theoretical ability to read but one who (61) reads. Many adults, although they have the ability to read have never read a book in its entirety. By some experts they would not be (62) as readers. Clearly, the philosophy, objectives, methods and materials of reading will depend on the definition one uses. By the most inclusive and satisfactory definition, reading is the ability to (63) the sound-symbol code of the language, to interpret meaning for various purposes, at various rates, and at various levels of difficulty, and to do (64) widely and enthusiastically. (65) , reading is the interpretation of ideas through the use of symbols representing sounds and ideas.

A. content
B. contend
C. disregard
D. contact

Shopping online Internet retailer AMAZON. COM on Wednesday released a rare and revealing peek at its customers’ shopping habits, taken from a September e-mail poll of 2,072 customers of its French, German and United kingdom sites. The company said the research was done in the name of improving customer service. "We have to learn from the nuances and idiosyncrasies of each nation’s shopping habits to see how we can serve our customers better this Christmas, "said Robin Terrell, managing director of Amazon. co. uk. The findings paint a unique picture of the shopping habits of the world’s largest online retailer, plus their motivation and preferences. For instance, the round-the-clock convenience of e-commerce ranked above price as the prime motivating factor for online shoppers, the company said. And more purchases are made from home than work. According to the poll results, 31 percent of shoppers plunk down their credit card during work hours, against 67 percent at home or in a home office. The notable exception is Ireland, where 46 percent of shoppers polled do so while at their office desk. The British are the second worst offenders, with 40 percent admitting to on-the-job shopping, while the Danes are the most honorable, with one in five making a purchase while on the job. At 53 percent, the majority of Europeans shop in the evenings at home. Austrians and Germans are the most avid night owl shoppers, with 63 percent and 62 percent, respectively, reporting this habit. The Germans, though, are the least likely group to shop online after 10 p. m., the study said. Other findings include: the French and British are most active shoppers with three in 10 visiting e-commerce sites more than 10 times per month; and the Irish have the greatest concentration of shopaholics—one in ten hit the cyber—shops more than 20 times a month, twice the European average. In contrast, just 1 percent of Italians polled shop online more than 20 times per month. The least active group are the Dutch, with 25 percent reporting they shop online once a month or less. But among the senior set, Dutch "silver surfers"—Internet users above the age of 50—shop online 20 percent of the time, Amazon said. The French, meanwhile, like to get an early and late crack at online shopping with 18 percent logging on after 10 p.m. and 11 before 10 a. m., the company said. And what about the Swedes According to the survey, the Swedes are most likely among those polled to buy something they hadn’t planned on purchasing. How many percent of Europeans shop online in the evening

A. 40%.
B. 90%.
C. 53%.
D. 20%.

阅读下面的短文,文中有15处空白,每处空白给出4个选项。请根据短文的内容,从4个选项中选择1个最佳答案。Reading Reading involves looking at graphic symbols and formulating mentally the sounds and ideas they represent. Concepts of reading have changed substantially over the centuries. During the 1950’s, and 1960’s especially, increased attention has been devote (51) defining and describing the reading process. (52) specialists agree that reading (53) a complex organization of higher mental (54) , they disagree (55) the exact nature of the process. Some experts, who regard language primarily as a code using symbols to represent sounds, (56) reading as simply the decoding of symbols into the sounds they stand (57) . These authorities (58) that meaning, being concerned with thinking, must be taught independently of the decoding process. Others maintain that reading is inextricably related to thinking, and that a child who pronounces sounds without (59) their meaning is not truly reading. The reader, (60) some, is not just a person with a theoretical ability to read but one who (61) reads. Many adults, although they have the ability to read have never read a book in its entirety. By some experts they would not be (62) as readers. Clearly, the philosophy, objectives, methods and materials of reading will depend on the definition one uses. By the most inclusive and satisfactory definition, reading is the ability to (63) the sound-symbol code of the language, to interpret meaning for various purposes, at various rates, and at various levels of difficulty, and to do (64) widely and enthusiastically. (65) , reading is the interpretation of ideas through the use of symbols representing sounds and ideas.

A. opinions
B. effects
C. manners
D. functions

甲股份有限公司(以下简称甲公司)的合并会计报表报出时间为次年的3月20日; 2006年1月1日,甲公司对丙股份有限公司(以下简称丙公司)、丁股份有限公司(以下简称丁公司)投资,分别占其股东权益的80%和60%,甲公司按该持股比例对丙公司、丁公司行使表决权。有关资料如下: (1)2006年度甲公司与丙公司、丁公司以及丙公司与丁公司之间的内部交易资料如下: 2006年12月2日,甲公司向丙公司销售商品2 000万元,销售毛利串为35%,2006年12月31日,丙公司从甲公司购入的商品尚未售出。 2006年12月3日,丁公司从甲公司购入6000万元的产品作为管理用固定资产使用;该固定资产预计使用寿命为5年,预计净残值为0;丁公司采用年限平均法计提折旧。 2006年12月31日,甲公司应收账款余额中包含对丙公司应收账款2000万元,对丁公司应收账款2400万元。假定甲公司采用备抵法核算坏账损失,采用应收账款余额百分比法计提坏账准备,计提比例为应收账款余额的5‰。 (2)2007年度甲公司与丙公司、丁公司以及丙公司与丁公司之间的内部交易资料如下: 2007年1月4日,甲公司向丙公司销售产品一批,开出的增值税专用发票上注明的销售价款为20000万元,销售成本为14000万元,销售毛利率为30%;向丁公司销售产品一批,开出的增值税专用发票上注明的销售价款为6 000万元,销售成本为4 800万元,销售毛利率为20%。 3月2日,丙公司从甲公司购入存货20 000万元;8月3日,对外销售3月2日从甲公司购入的存货18 000万元;丙公司采用先进先出法核算该商品的成本。2007年12月31日,丙公司存货中包含有从甲公司购入的存货4000万元。2007年度,甲公司向丙公司销售产品的毛利率为30%。 2007年12月31日,甲公司应收账款余额中包含对丙公司应收账款6000万元,对丁公司应收账款2000万元。假定甲公司采用备抵法核算坏账损失,采用应收账款余额百分比法计提坏账准备,计提比例为应收账款余额的560。 2007年12月31日,丁公司对2006年12月3日从甲公司购入的作为管理用固定资产的产品计提折旧1 200万元。 (3)甲公司与丙公司有关投资的资料如下: 2006年1月1日,甲公司以11 360万元的取得丙公司80%的股权。 丙公司2006年1月1日股东权益总额14 200万元,其中股本12000万元,资本公积 1 000万元,盈余公积1000万元,未分配利润200万元。 2006年度,丙公司实现净利润2000万元,提取盈余公积400万元,分配现金股利 1 200万元。 2007年度,丙公司实现净利润3 000万元,提取盈余公积600万元,分配现金股利 1 800万元。 丙公司除上述导致股东权益变动的事项外,未发生其他股东权益变动事项。 (4)甲公司与丁公司有关投资的资料如下: 2006年1月1日,甲公司以6000万元的价格取得丁公司60%的股权。 丁公司2006年1月1日股东权益总额为10000万元,其中股本7000万元,资本公积 1 600万元,盈余公积600万元,未分配利润800万元。 2006年度,丁公司实现净利润1 600万元,提取盈余公积600万元,分配现金股利400万元。 2007年度,丁公司实现净利润2 500万元,提取盈余公积800万元,分配现金股利 1 400万元。 丁公司除上述导致股东权益变动的事项外,未发生其他股东权益变动事项。 要求:(1)编制甲公司2007年度合并会计报表中与丙公司相关的抵销分录。 (2)编制甲公司2007年度合并会计报表中与丁公司相关的抵销分录。

答案查题题库