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Coloring is not my favorite thing to do, thought Jon. Mrs. Johnson had passed out a picture of a lion to color for the class animal report."I want to draw something, not color in something somebody else drew," Jan whispered to himself. Jon was a good artist. Ever since he was able to hold a pencil, he had been drawing whatever he saw. In art class, the kids would stand behind Jon, watching the magical motions he made with his pencil. Jon was able to imagine the whole picture before he started to draw. Sometimes he would start with a very small detail, and then develop the rest of the drawing.Mrs. Johnson’s class was studying animals. Each student had to do a report on an animal and color a picture. Most of the kids enjoyed this, and they were happily picking their brown and yellow crayons for the lion’s mane. Perhaps I can do a zebra, thought Jon. That’s what I would rather do. I can do the lion later. He turned his paper over and started to draw the fine outline of the zebra’s body, adding more and more detail until the picture was done.Mrs. Johnson was walking around the room. Jon heard her footsteps get closer to his desk and then stop. He slowly looked up at her, expecting a disapproving look. Jon usually followed directions. He had an uneasy feeling as she glanced at his paper."Jon, what is this" inquired Mrs. Johnson:"It’s a picture of a zebra," Jon answered faintly.Jon was trying to think of what to tell his teacher. His thoughts were interrupted."Class, please stop what you are doing," said Mrs. Johnson as she picked up Jon’s paper. Jon slowly slid down in his seat. He was worried. She is going to tell the whole class I didn’t follow directions, thought Jon."Jon has a very interesting picture he has drawn," Mrs. Johnson told the class, with excitement in her voice. "It is of a zebra."To Jon, she said, "Jon, I had no idea you were such a great artist. This is wonderful!"Jon let out a big sigh of relief as he watched Mrs. Johnson hang the picture of the zebra on the wall. It looked like he wasn’t in trouble, after all. Which of the following statements is true().

A. Jon prefers drawing to coloring pictures.
B. Mrs. Johnson teaches drawing lessons.
C. Jon doesn’t always follow teacher’s directions.
D. Nobody enjoys coloring the pictures.

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Coloring is not my favorite thing to do, thought Jon. Mrs. Johnson had passed out a picture of a lion to color for the class animal report."I want to draw something, not color in something somebody else drew," Jan whispered to himself. Jon was a good artist. Ever since he was able to hold a pencil, he had been drawing whatever he saw. In art class, the kids would stand behind Jon, watching the magical motions he made with his pencil. Jon was able to imagine the whole picture before he started to draw. Sometimes he would start with a very small detail, and then develop the rest of the drawing.Mrs. Johnson’s class was studying animals. Each student had to do a report on an animal and color a picture. Most of the kids enjoyed this, and they were happily picking their brown and yellow crayons for the lion’s mane. Perhaps I can do a zebra, thought Jon. That’s what I would rather do. I can do the lion later. He turned his paper over and started to draw the fine outline of the zebra’s body, adding more and more detail until the picture was done.Mrs. Johnson was walking around the room. Jon heard her footsteps get closer to his desk and then stop. He slowly looked up at her, expecting a disapproving look. Jon usually followed directions. He had an uneasy feeling as she glanced at his paper."Jon, what is this" inquired Mrs. Johnson:"It’s a picture of a zebra," Jon answered faintly.Jon was trying to think of what to tell his teacher. His thoughts were interrupted."Class, please stop what you are doing," said Mrs. Johnson as she picked up Jon’s paper. Jon slowly slid down in his seat. He was worried. She is going to tell the whole class I didn’t follow directions, thought Jon."Jon has a very interesting picture he has drawn," Mrs. Johnson told the class, with excitement in her voice. "It is of a zebra."To Jon, she said, "Jon, I had no idea you were such a great artist. This is wonderful!"Jon let out a big sigh of relief as he watched Mrs. Johnson hang the picture of the zebra on the wall. It looked like he wasn’t in trouble, after all. From the story, we know that Jon is ().

A. a poor pupil in school
B. always doing what he likes
C. very creative in his study
D. a good listener in class

筹资决策的关键是决定各种资金来源在总资金中所占的比重,以使筹资风险和筹资成本相配合。( )

A. 对
B. 错

F: Here you go. Is there anything else t can get for youM: Uh ... I’m sorry, but I didn’t order this. I ordered the steak.F: This is the steak.M: But there is sauce all over it! I didn’t order it like this.F: This is how our chef cooks steak. It’s our most popular dish!M: But this steak is ... undercooked! I can see ... blood!F: Well, didn’t you order your steak rareM: No, I ordered it well done. Why didn’t the man want the dish().

A. It’s not what he liked.
B. It’s not what he ordered.
C. It’s rarely baked.

达林股份有限公司2011年12月31日的股本为1000万股,面值为1元,“资本公积—股本溢价”为3000万元,“盈余公积”为4000万元。经股东大会批准,达林公司拟采用回购本公司的股票方式减资,用现金回购公司股票200万股并注销。假定达林公司按每股2元回购股票,不考虑其他因素,则回购本公司股票时应该借记的会计科目及金额是( )。

A. 股本;400万元
B. 资本公积;200万元
C. 库存股;400万元
D. 库存股;200万元

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