Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.
A. influential
B. impacted
C. infectious
D. effective
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Fear and its companion pain are two of the most useful things that men and animals possess, if they are properly used. If fire did not hurt when it burnt, children would play it until their hands were burnt away. Similarly, if pain existed but fear did not, a child would burn itself again and again, because fear would not warn it to keep away from the fire that had burn it before. A really fearless soldier—and some do exist—is not a good soldier because he is soon killed; and a dead soldier is of no use to his army. Fear and pain are therefore two guards without which men and animals might soon die out. In our first sentence we suggested that fear ought to be properly used. If, for example, you never go out of your house because of the danger of being knocked down and killed in the street by a car, you are letting fear rule you too much. Even in your house you are not absolutely safe: an airplane may crash on your house, or ants may eat away some of the beams in your roof so that the latter falls on you, or you may get cancer! The important thing is not to let fear rule you, but instead to use fear as your servant and guide. Fear will warn you of dangers; then you have to decide what action to take. In many cases, you can take quick and successful action to avoid the danger. For example, you see a car coming straight towards you; fear warns you, you jump out of the way, and all is well. In some cases, however, you decide that there is nothing that you can do to avoid the danger. For example, you cannot prevent an airplane crashing onto your house. In this case, fear has given you its warning; you have examined it and decided on your course, of action, so fear of this particular danger is no longer of any use to you, and you have to try to overcome it. People sometimes succeed in timely avoiding danger because______.
A. they have gained experience
B. they jump out of the way in time
C. they are calm in face of danger
D. they are warned of the danger and can take quick action
保税仓库的设立需要______,外国货物的保税期一般______内中可存放在保税仓库中。
Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.
A. in balance
B. in question
C. on the road
D. on the rise
长江股份有限公司(以下简称长江公司)是增值税一般纳税人,适用的增值税税率为17%,适用的所得税税率为33%,按净利润的10%提取法定盈余公积,长江公司2003年度的财务会计报告于2004年4月20日经董事会批准对外报出,假设资产负债表日后涉及损益事项的调整须调整应交纳的所得税,长江公司2003年至2004年发生如下经济业务和事项: ①2003年1月1日,由于市场环境发生变化,导致存货的价格发生波动,为此长江公司决定将存货发出的计价方法由先进先出法改为后进先出法,但是由于发生了一场不可预见的火灾,相关的账簿被毁,因此无法确定该项政策变更导致的累积影响数,于是长江公司采用未来适用法进行会计处理。 ②2003年6月,长江公司涉入一项诉讼案,至2003年12月31日尚未判决,长江公司根据诉讼的进展情况,在考虑了律师的意见后认为,长江公司胜诉的可能性占51%,败诉的可能性占49%,如果胜诉则可获得10万元的赔偿,如果败诉则预计支出金额为16万元(包括诉讼费2万元),为此长江公司在资产负债表中确认了一项10万元的资产并在会计报表附注中做了披露。 ③2003年9月发现2002年度发生的一项业务招待费2 000元未记人有关科目和损益支出,为此长江公司根据会计制度的规定,记入2003年度的管理费用科目。 ④2004年1月销售的商品因质量问题被A公司退回,该商品系2002年11月售给A公司的,商品销售价格100万元(不含增值税),商品销售成本84万元,对该项退货,长江公司冲减了2004年1月的销售收入,并冲减了相应的成本和税金。 ⑤2004年4月10日,以银行存款2 000万元购入B公司的股票,并打算长期持有,该股票占B公司有表决权股份总数的28%,并对B公司的财务政策和经营决策有重大影响。长江公司采用成本法对该项长期股权投资进行核算,且认为该事项是2004年度发生的事项,因此未在2003年度报出的财务会计报告中进行披露。 要求: (1)根据会计准则,长江公司发生的上述经济业务和事项中哪项属于资产负债表日后调整事项,哪项属于非调整事项(只需注明上述资料的序号,下同。) (2)根据会计准则,长江公司对上述经济业务和事项的会计处理哪些是正确的,哪些是不正确的 (3)对长江公司上述业务和事项的错误会计处理,简要说明错误的原因并说明如何进行正确的会计处理。(说明即可,不需编制会计分录。)