题目内容

What do we learn from the first paragraph？

A. The media coined the term "Road Rage" only a few months ago.
B. People have been raged by media reports and want to avoid them.
C. People not interested in the media know little about recent happenings.
D. Road rage has received much media coverage in the last few months.

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甲公司在开始正常生产经营之前发生了500万元的筹建费用，在发生时已计入当期损益，假设按照税法规定，企业在筹建期间发生的费用，允许在开始正常生产经营之后5年内分期税前扣除。假定企业在2×11年初开始正常生产经营活动，当期税前扣除了100万元，则该项费用支出在2×12年末的计税基础为()万元。

A. 0
B. 300
C. 200
D. 500

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听力原文：M: Cindy, what is happiness in your mind？
W: Why ask？ It's a difficult question. Different people may have different understandings of happiness.
M: You said it. But that is the assignment from my psychology professor.
W: Well, in my mind, happiness is supposed to be just a state of mind, not so closely related to material life.
M: OK. A state of mind. Anything else？
W: People ought to value what they already have got. They shouldn't always feel sorry for what they can't have.
M: Yes, I agree. But many people often get used to what they have and don't cherish them any more.
W: You are right. Maybe people can't be very happy by only staying at one place or staying still at one condition. I mean, if people get what they dream about, or they do better than they expected, they feel happy. And...
M: Hold it a second. I need to write what you have said down. Get what they dream about..., better than expected. All right. That's very helpful. Now, let's talk about what kind of specific things or condition that can make people feel happy. Take you for example.
W: Well, I said that I didn't mind material things a lot. But if I get some gifts very carefully chosen or made by my beloved relatives or friends, even though they may not be expensive, I would still be very happy.
M: So do I. Do you feel this kind of happiness lasts long？
W: Of course, whenever I take out the things and look at them, I know there are people who care about me and love me. My heart will be full of happiness.
Questions 23 to 25 are based on the conversation you have just heard.
23. What is Cindy's opinion on happiness？
24. According to the man, why cannot some people feel much happiness？
25. What kind of gifts will make Cindy feel happy？
(20)

A. It's difficult to obtain happiness.
B. Happiness is only a state of mind.
C. Happiness is closely related to material life.
D. People shouldn't always ask what happiness is.

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听力原文：M: Do you really want that much？ You usually have only a cup of milk for breakfast at home.
W: Well, it's different. I don't have to fix breakfast here. When you don't have to cook, you enjoy the meal more.
Q: What does the woman mean？
(17)

A. She doesn't really want that much.
B. She thinks the meal is different here.
C. She'd like only a cup of milk for breakfast.
D. She doesn't like cooking every morning.

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某企业2012年因关联方债务担保确认了预计负债600万元，担保方并未就该项担保收取与相应责任相关的费用。假定税法规定与该预计负债有关的费用不允许税前扣除。那么2012年末该项预计负债的产生的暂时性差异为()万元。

A. 600
B. 0
C. 300
D. 无法确定

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What do we learn from the first paragraph？

A. The media coined the term "Road Rage" only a few months ago. B. People have been raged by media reports and want to avoid them. C. People not interested in the media know little about recent happenings. D. Road rage has received much media coverage in the last few months.

听力原文：M: Do you really want that much？ You usually have only a cup of milk for breakfast at home.W: Well, it's different. I don't have to fix breakfast here. When you don't have to cook, you enjoy the meal more.Q: What does the woman mean？(17)

某企业2012年因关联方债务担保确认了预计负债600万元，担保方并未就该项担保收取与相应责任相关的费用。假定税法规定与该预计负债有关的费用不允许税前扣除。那么2012年末该项预计负债的产生的暂时性差异为()万元。

A. The media coined the term "Road Rage" only a few months ago.
B. People have been raged by media reports and want to avoid them.
C. People not interested in the media know little about recent happenings.
D. Road rage has received much media coverage in the last few months.

听力原文：M: Do you really want that much？ You usually have only a cup of milk for breakfast at home.
W: Well, it's different. I don't have to fix breakfast here. When you don't have to cook, you enjoy the meal more.
Q: What does the woman mean？
(17)