题目内容
根据下列文章,请回答 21～25 题。
Text 1
Americans are getting ready for the biggest soccer event in the world. For the first time the world cup soccer competition will be held in the United States. While millions play the game around the world, soccer or football has only recently become popular here. It is only in the last 30 years that large numbers of young Americans became interested in soccer. Now it is the fastest growing sport in the country. A recent study found that almost 18 million young boys and girls play soccer in the United States.
The study also found that soccer is beginning to replace more traditional games like American football as the most popular sport among students. And so, when the world cup begins next week, more than one million Americans are expected to go and see the teams play. Organizers say this year' s world cup will be the biggest ever. All the seats at most of the 52 games have already been sold.
Soccer has been played in the United States for a little more than one hundred years. But how did the sport come to this country？ And how long has it existed in other parts of the world.'？ No one knows exactly where the idea for soccer came from, or when people began playing the game. Some scientists say there is evidence that ball games using the feet were played thousands of years ago. There is evidence that ancient Greeks and Romans and native American Indians all played games similar to soccer.
Most experts agree that Britain is the birthplace of modem soccer. They also agree that the British spread the game around the world. Unlike the game today, which uses balls of man-made material or leather, early soccer balls were often made of animal stomachs. The rules of early soccer games also differed from those we have today.
第 21 题 Which of the following statements is NOT true according to the text？
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假定A公司2008年1月1日从C公司购入N型机器作为固定资产使用，该机器已收到，不需安装。购货合同约定，N型机器的总价款为2000万元，分3年支付，2008年12月31日支付1000万元，2009年12月31日支付600万元，2010年12月31日支付400万元。假定A公司3年期银行借款年利率为6%。A公司适用的所得税税率为25%。
要求：根据上述资料，不考虑其他因素，回答下列第 27～30 题。
第 27 题 2008年1月1日取得固定资产时，下列说法中正确的有（）。
A公司应确认对B公司的合并成本是（）万元。
根据下列文章,请回答 31～35 题。
Text 3
Fishing adds only about one percent to the global economy, but on a regional basis it can contribute extremely to human survival. Marine fisheries contribute more to the world's supply of protein than beef poultry or any other animal source.
Fishing typically does not need land ownership ,and because it remains, generally, open to all ,it is often the employer of last resort in the developing world--an occupation when there are no other choices. Worldwide ,about 200 million people rely on fishing for their livelihoods. Within Southeast Asia alone, over five million people fish full-time. In northern Chile forty percent of the population lives off the ocean. In Newfoundland most employment came from fishing or servicing that industry until the collapse of the cod fisheries in the early 1990s that left tens of thousands of people out of work.
Though debates over the conservation of natural resources are often cast as a conflict between jobs and the environment, the restoration of fish populations would in fact boost employment. Michael P.Sissenwine and Andrew A． Rosenberg of the U. S. National Marine Fisheries Service have estimated that if depleted species were allowed to rebuild to their long-term potential,their sustainable use would add about $ 8 billion to the U. S. gross domestic product--and provide about 300,000 jobs. If fish populations were restored and properly managed, about twenty million metric tons could be added to the world' s annual catch. But restoration of ecological balance, fiscal profitability (收益) and economic security will require a continual reduction in the capacity of the commercial fishing industry so that wild populations can recover.
The necessary reductions in fishing workforce need not come at the expense of jobs. Governments could increase employment and reduce the pressure on fish populations by guiding subsidies away from highly mechanised ships. For each $1,000,000 of investment,industrial-scale fishing operations require only one to five people, while small-scale fisheries would employ between 60 and3,000. Industrial fishing itself threatens tens of millions of fishermen working on a small scale by depleting the fish on which they depend for subsistence.
第 31 题 The animal source which provides the most protein for human being is__________
Leaning hack with your hands behind your head in deep thought while a person is talking_________.
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