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About three years ago,I felt very lonely.I didn’t like my classmates,my parents or anyone else.My classmates didn’t want to talk 6 1 me and my parents were always saying that other kids were better than me.I thought l was the 62 unlucky person in the world. One day I had a big fight with one of my classmates.1 was SO angry 63 I hit him in the face.Just at that moment,a boy stood up and 64 the fight.He was the monitor of my class. After that,he often helped me and we became good 65 .Whenever I got angry or sad,he would help 66 to cool down.My life began to change because of the boy,my best friend.We spent a lot of interesting days together.As 67 goes by,I have become happier with people and things.And it 68 that people around me have changed,too.My parents don’t shout at me 69 —more and my classmates become friendly to me. But now I can’t often see my best friend because he is seriously 70 and is staying in hospi.tal.How I miss the days when we were together!I hope he will be all right and come back to school soon. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. (67)处填入()

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A. then
B. more
C. as
D. like

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. (59)处填入()

About three years ago,I felt very lonely.I didn’t like my classmates,my parents or anyone else.My classmates didn’t want to talk 6 1 me and my parents were always saying that other kids were better than me.I thought l was the 62 unlucky person in the world. One day I had a big fight with one of my classmates.1 was SO angry 63 I hit him in the face.Just at that moment,a boy stood up and 64 the fight.He was the monitor of my class. After that,he often helped me and we became good 65 .Whenever I got angry or sad,he would help 66 to cool down.My life began to change because of the boy,my best friend.We spent a lot of interesting days together.As 67 goes by,I have become happier with people and things.And it 68 that people around me have changed,too.My parents don’t shout at me 69 —more and my classmates become friendly to me. But now I can’t often see my best friend because he is seriously 70 and is staying in hospi.tal.How I miss the days when we were together!I hope he will be all right and come back to school soon. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. (66)处填入()

(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上述交易或事项会计处理的表述中,正确的有()。

A. 政府补助收到时确认为递延收益
B. 收到的政府补助于20×8年9月20日开始摊销并计入损益
C. 在建办公楼所在地块的土地使用权20×8年12月31日按照1200万元计量
D. 住宅小区所在地块的土地使用权地建设期间的摊销金额不计入住宅小区开发成本
E. 商业设施所在地块的土地使用权在建设期间摊销金额计入商业设施的建造成本

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