2017-12-30 19:00:33 | 来源:网络及考生回忆
138、企业计提的短期投资跌价准备应记入( )。
A、投资收益
B、其他业务收入
C、营业外支出
D、营业外收入
139、下列各项中,不通过“其他货币资金”科目核算的是( )。
A、备用金
B、信用证存款
C、银行汇票存款
D、银行本票存款
140、引起现金流量净额变动的项目是( )。
A、现金存入银行
B、用现金购买1个月到期的债券
C、用银行存款支付购料款
D、用产品清偿20万元预收货款
材料
Asked to name their favorite city, many Americans would select San Francisco which began as a small Spanish outpost located on a magnificent bay. The town was little more than a village serving ranchers when the United States took possession of it in 1846 during the war with Mexico.
San Francisco sprang into a city overnight because of the nearby discovery of gold in 1848.A great rush to California took place. Wagon trains plodded their dangerous way across 2000 miles of prairie and mountains, while hundreds of sailing vessels made the equally hazardous trip around the Horn. The vessels disgorged thousands of passengers -- then the crews deserted their ship and hundreds of vessels were left to rot in the bay. Within two years, California had enough population to become a state and San Francisco was for many years the hub of that newly-arrived population.
The city's present popularity is due to an excellent climate, an easy style of living ,good food, and numerous tourist attractions. The city is famous for its cable cars which "clang and bang" up the steep hills, and for its excellent seafood stalls along the wharf. Most visitors arriving from nations in the Pacific Basin spend several days getting to know the town.
141、According to this article, who were the first Californians? ( )
A、deserters from sailing ships
B、Spanish ranchers
C、gold miners
D、tourists
142、San Francisco's appeal includes all of the following factors ___.
A、attractive lifestyle, good seafood, desirable weather
B、tourist attraction extreme seasons, cable cars
C、wagon trains, gold mining, good climate
D、cable cars, pleasant climate, flat terrain
143、San Francisco today is a thriving city because of ___.
A、heavy industry
B、governmental headquarters
C、gold mining
D、trade and tourism
144、In which year did California become an American state?( )
A、1850
B、1852
C、1846
D、1848
材料
Most young people enjoy some form of physical activity. It may be walking, cycling or swimming, or in winter, skating or skiing. It may be a game of some forms, football, hockey, golf, or tennis. It may be mountaineering.
Those who have a passion for climbing high and difficult mountains are often looked upon with astonishment. Why are men and women willing to suffer cold and hardship, and to take risks on high mountains? This astonishment is caused probably by the difference between mountaineering and other forms of activity to which men give their leisure.
Mountaineering is a sport and not a game. There are no man-made rules, as there are for such games as golf and football. There are , of course, rules of a different thing that it would be dangerous to ignore, but it is this freedom from man-made rules that makes mountaineering attractive to many people. Those who climb mountains are free to use their own methods.
If we compare mountaineering and other more familiar sports, we might think that one big difference is that mountaineering is not a 'team game'. We should be mistaken in this. There are ,it is true, no 'matches' between 'teams' of climbers, but when climbers are on a rock face linked by a rope on which their lives may depend, there is obviously teamwork.
The mountain climber knows that he may have to fight forces that are stronger and more powerful than men. He has to fight the forces of nature. His sport requires high mental and physical qualities.
A mountain climber continues to improve in skill year after year. A skier is probably past his best by the age of thirty, and most international tennis champions are in their early twenties.But it is not unusual for man of fifty or sixty to climb the highest mountains in the Alps. They may take more time than younger men, but they probably climb with more skill and less waste of effort, and their certainly experience equal enjoyment.
145、Mountaineering involves ___.
A、cold
B、hardship
C、physical risk
D、all of the above
146、The difference between a sport and a game has something to do with the kind of ___.
A、activity
B、rules
C、uniform
D、participants
147、Mountaineering can be called a team sport because ___.
A、it is an Olympic event
B、teams compete against each other
C、mountaineers depend on each other while climbing
D、there are 5 climbers on each team
148、Mountaineers compete against ___.
A、nature
B、each other
C、other teams
D、international standards
149、Choose the best title for the passage ___.
A、mountaineering is different from golf and football
B、mountaineering is more attractive than other sports
C、mountaineering
D、mountain climbers
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