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Many years ago a poor man grew an orange tree.51.On the tree there were many fine oranges.Some day he found 52. one of them was so big as a football.He took it 53. for the kin9.The king was SO happy that he gave the 54. poor man lots money.When a rich man heard of it, 55. he said for himself.“I’ll take my gold cup to the kin9 56. and he will give me much money.”Next day the king received 57. from the cup.The king was very fond of the cup and he told 58. the rich man:“I have an orange.It’S beautiful than the cup, 59. SO I have decided to give it to you as the reward instead money.” 60. (58)处填入()

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D Korean culture(韩国文化)is really exciting right nOW.The Korean Wave is sweeping Asian countries including China。Young people are going crazy(疯狂的)about Korean TV plays,Korean pop songs,taekwondo and the Korean language. The Korean Wave started a few years ago with the TV series Winter Sonata.This love story is still popular.People,especially girls,hke the beautiful story and good—looking actors(演员)like Bae Yong Jun. In the music world Korean girls are making themselves heard in China.You can often find big Korean names l/ke Baby"Cox,S.E.S and Finkle at the top of the Chinese music charts(排行榜). The Korean Wave has also make young people want to try the clothes and hairstyles of pop stars,too.Not only that.Now some girls in China are having plastic surgery(整容)to change the way they look.People say some beautiful Korean stars have had plastic surgery.These stars don’t make plastic surgery look shameful(丢面子的) . Are all the faces of beautiful Korean girls not realFind out for yourself when you next visit South Korea. Which of the following is NOT TRUE according to the passage()

A. Bae Yong Jun is the most popular Korean actor in China.
B. Young people like most pop stars’clothes and hairstyles.
C. Now the Korean TV series Winter Sonata is still loved by people.
D. Some Chinese girls are trying to change their faces by having plastic surgery.

闭环MRP在基本MRP的基础上补充了一些功能,其中就包括反映资金流。()

A. 对
B. 错

B Today there are policemen everywhere,but in l700,London had no policemen at all.A few old men used to protect the city streets at night and they were not paid. About 300 years a90,London was starting to get bigger and more and more people began to live there.The city was very dirty and many people were poor.There were so many thieves who stole money in the streets that people stayed in their homes as much as possible. In l750,Henry Fielding started to pay a group of people to stop thieves.They were like police men and were called“Bow Street Runners”because they worked near Bow Street. Fifty years later,there were l20“Bow Street Runners”,but London had become very big and needed more policemen.So in l 829,the first Metropolitan(or London)Police Force was started with 3,000 0fficers.Most of the men worked on foot,but a few rode horses.Until l920 all the police in London were men. Today,London police are quite well paid and for the few police officers who still tide horses,the pay is even better than for the others. People didn’t leave their houses because () .

A. they had no money
B. they were afraid of losing money
C. the city was not clean
D. they liked homes

(一)甲公司从事土地开发与建设业务,与土地使用权及地上建筑物相关的交易或事项如下:(1)20×5年1月10日,甲公司取得股东作为出资投入的一宗土地使用权及地上建筑物,取得时,土地使用权的公允价值为5600万元,地上建筑物的公允价值为3000万元,上述土地使用及地上建筑物供管理部门办公使用,预计使用50年。(2)20×7年1月20日,以出让方式取得一宗土地使用权,实际成本为900万元,预计使用50年。20×7年2月2日,甲公司在上述地块上开始建造商业设施,建成后作为自营住宿、餐馆的场地。20×8年9月20日,商业设施达到预定可使用状态,共发生建造成本6000万元。该商业设施预计使用20年。因建造的商业设施部分具有公益性质。甲公司于20×8年5月10日收到国家拨付的补助资金30万元。(3)20×7年7月1日,甲公司以出让方式取得一宗土地使用权,实际成本为1400万元,预计使用70年。20×8年5月15日,甲公司在该地块上开始建设一住宅小区,建成后对外出售。至20×8年12月31日,住宅小区尚未完工,共发生开发成本12000万元(不包括土地使用权成本)。(4)20×8年2月5日,以转让方式取得一宗土地使用权,实际成本不1200万元,预计使用50年,取得当月,甲公司在该地块上开工建造办公楼。至20×8年12月31日,办公楼尚未达到可使用状态,实际发生工程成本3000万元。20×8年12月31日,甲公司董事会决定办公楼建成后对外出租,该日,上述土地使用权的公允价值为1300万元,在建办公楼的公允价值为3200万元。甲公司对作为无形资产的土地使用权采用直线法摊销,对作为固定资产的地上建筑物采用年限平均法计提折旧,土地使用权及地上建筑物的预计净残值均为零,对投资性房地产采用成本模式进行后续计量。要求:根据上述资料,不考虑其他因素,回答下列第1题至第3题。 下列各项关于甲公司土地使用权会计处表述中,正确的有()。

A. 股东作为出资投入的土地使用权限得时按照公允价值确认为无形资产
B. 商业设施所在地块的土地使用权取得时按照实际成本确认为无形资产
C. 住宅小区所在地块的土地使用权取得时按照实际成本确认为无形资产
D. 在建办公楼所在地块的土地使用权取得时按照实际成本确认为无形资产
E. 在建办公楼所在地块的土地使用权在董事会决定对外出租时按照账面价值转为投资性房地产

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