【单选题】
He suggested transporting the supplies by air. But it is absolutely ___, for it will cost too much.
A. unusual
B. uncertain
C. impractical
D. impressive
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相关试题
【单选题】
The newspaper didn’t mention the ___ of the damage caused by the fire.
A. range
B. level
C. extent
D. quantity
【单选题】
Do you ___ her novels as serious literature or as mere entertainment?
A. classify
B. notify
C. simplify
D. justify
【单选题】
He doesn’t ___ of buying a house this year because the bank has refused to lend him any money.
A. afford
B. make the most
C. run out
D. stand a chance
【单选题】
If you don’t ___ cooking today, we can go out to eat at the new restaurant.
A. would like
B. go on with
C. feel like
D. figure out、
【单选题】
Bullying (恃强欺弱) can ___ a climate of fear and anxiety in school, and prevent students from focusing on their schoolwork.
A. keep back
B. give rise to
C. feel like
D. make use of
【单选题】
Science can now ___ many things which were thought to be mysterious by ancient people.
A. care for
B. lay out
C. account for
D. set up
【单选题】
The school has ___ many after-class activity groups for the pupils to make their spare time more colorful.
A. set up
B. set off
C. set out
D. set down
【单选题】
When he was a small kid, he ___ from his peers because he could read fast and remember whatever he rea D.
A. showed off
B. worked out
C. stood out
D. straightened up
【单选题】
The fall in the number of deaths from heart disease is generally ___ improvements in diet.
A. put up with
B. attributed to
C. added to
D. replaced with
【单选题】
We can be partners for now, but ultimately you have to ___ to develop a new software for our project.
A. keep up
B. fire off
C. make sense
D. take the lead
【单选题】
Emotional Intelligence (情商) could be of practical use in many ___ such as how companies decide which job applicant to hire, how parents should raise their children, how schools should teach the students, and so on.
A. aspects
B. disciplines
C. structures
D. opportunities
【单选题】
The teacher should praise students for their correct answers and also suggest ___ possibilities.
A. unlimited
B. unique
C. alternative
D. essential
【单选题】
In some classrooms, desks are arranged in a U-shape, so the teacher can ___ easily with the students.
A. interrupt
B. interact
C. interpret
D. interview
【单选题】
Computer technology ___ individuals to educate themselves and adapt to a constantly changing job market.
A. lets
B. makes
C. enables
D. provides
【单选题】
Our hope for an enjoyable dinner was instantly ___ when the waiter dropped a salad plate on my hea D.
A. spoiled
B. restricted
C. exploded
D. vanished
【单选题】
___ the world has ever seen has occurred in the information and communications technologies.
A. Great a change
B. The great change
C. A greatest change
D. The greatest change
【单选题】
___ so many people around, it wasn’t convenient to have a long talk with him.
A. As
B. When
C. With
D. Since
【单选题】
Alice used to be terribly shy, but working abroad for a year has completely ___ her.
A. solved
B. transformed
C. characterized
D. regulated
【单选题】
Chinese Mandarin (普通话) is ___ for foreigners to learn because the changes in the tone will totally change the meaning of words.
A. difficult
B. accessible
C. competitive
D. easy
【单选题】
Take action on those things that will have the biggest ___ impact on your life with the least amount of effort.
A. portable
B. positive
C. sophisticated
D. moderate
【单选题】
The adoption of this measure will greatly reduce the ___ of greenhouse gas emissions (排放物), which may help slow global warming.
A. loan
B. decline
C. release
D. response
【单选题】
I think I have a healthy lifestyle. I eat a lot of fruit and vegetables, and I’m a ___ drinker.
A. moderate
B. heavy
C. gradual
D. delicate
【单选题】
In a way the human race needs to improve its mental and physical qualities if it is to deal with the more and more ___ world and meet new challenges.
A. typical
B. complex
C. rational
D. orderly
【单选题】
If a person simply does not care about this activity, it’s ___ impossible to get him to participate.
A. barely
B. seldom
C. hardly
D. practically
【单选题】
Sometimes, even when the mind ___ functioning, the body keeps on working normally.
A. ceases
B. arouses
C. regulates
D. specializes
【单选题】
Jeffery expressed his ___ about the health and fitness of his co-workers, but they said they didn’t want to “waste time” on an exercise bike or jogging.
A. agony
B. concern
C. addiction
D. feedback
【单选题】
Such chemicals are indeed negatively ___ those humans to whom they are expose D.
A. risking
B. detecting
C. impacting
D. overwhelming
【单选题】
We regret for selling you the faulty product, and our company has agreed to ___ you by $500.
A. match
B. reverse
C. reward
D. compensate
【单选题】
This lecture taught me how to manage my time better to include my online studies in my busy ___.
A. schedule
B. outline
C. structure
D. responsibility
【单选题】
Generally speaking, an Irish person will not accept an offer straight away; he will ___ once or twice first before accepting it.
A. receive
B. decline
C. summarize
D. polish
【单选题】
There is every possibility that many species (物种) of animals will die out because of their disappearing food ___.
A. mode
B. source
C. pattern
D. foundation
【单选题】
As a college student, you should enjoy learning and get yourself ___ in those things that interest you.
A. concerned
B. devoted
C. involved
D. pursued
【单选题】
The name of Hitler (希特勒) has always been associated with war and ___ killing in the minds of those people who lived through World War Two.
A. imaginary
B. multiple
C. indispensable
D. massive
【单选题】
He works hard every day to make more money, but he ___ his health, time with his family, and the hobbies he once love D.
A. neglects
B. reminds
C. ceases
D. Declines
【单选题】
I asked a passenger sitting beside me if our train was the Westlake Express train, and he said he ___ of it.
A. not even heard
B. had not even heard
C. even not heard
D. ever had not heard
【单选题】
Whatever you say in the paper has to ___ your own thinking; hence simply repeating the professor’s opinions or whatever is in the readings will not get you very far.
A. ignore
B. arouse
C. reflect
D. release
【单选题】
We are sorry to know that they did not succeed ___ the project for lack of necessary funds.
A. to fulfill
B. to have fulfilled
C. in fulfilling
D. with fulfilling
【单选题】
It is surprising that fewer students were prepared to undertake the ___ to hand in written work on a regular basis, or to study over long periods.
A. engagement
B. commitment
C. authority
D. aspiration
【单选题】
Emily felt hurt and ___ by a close friend who had borrowed a considerable sum of money to pay for a house and then took it as a gift, never thinking of giving back the money.
A. conflicted
B. curbed
C. swollen
D. betrayed
【单选题】
In 1988 the old system was ___ in the country and a new system was introduced to take effect in 1990.
A. transmitted
B. abolished
C. assumed
D. compensated
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【多选题】
(8) 2018年B公司实现盈利，A公司2019年末会计处理正确的是___。
A. 贷记“财务费用”28万元
B. 贷记“营业外支出”14万元
C. 借记“财务费用”28万元
D. 贷记“营业外收入”14万元
【多选题】
(9) 2018年B公司未实现盈利，B公司2018年末会计处理正确的是___。
A. 贷记“财务费用”28万元
B. 贷记“营业外支出”14万元
C. 借记“财务费用”28万元
D. 贷记“营业外收入”14万元
【多选题】
(10) 2018年B公司未实现盈利，B公司2019年末会计处理正确的是___。
A. 贷记“财务费用”28万元
B. 贷记“营业外支出”14万元
C. 借记“财务费用”28万元
D. 贷记“营业外收入”14万元
【多选题】
（1）对甲公司而言，该项资产交换涉及收到的补价÷换出资产的公允价值___25%。
【多选题】
（2）对乙公司而言，支付的补价÷换入资产的公允价值=___%。
A. 5.5
B. 5.6
C. 5.7
D. 5.8
【多选题】
（3）甲公司换入股票的入账价值为___万元。
A. 6000
B. 7000
C. 8000
D. 8910
【多选题】
（4）甲公司交换日应确认的增值税销项税额为___万元。
A. 1020
B. 1190
C. 1360
D. 1530
【多选题】
（6）甲公司此项非货币性资产交换业务对当期利润总额的影响金额为___万元。
A. +1 000
B. -1 000
C. +450
D. -450
【多选题】
（7）乙公司交换日应确认的增值税进项税额为___万元。
A. 1020
B. 1190
C. 1360
D. 1530
【多选题】
（8）乙公司换入商品的入账价值为___万元。
A. 8000
B. 9000
C. 7000
D. 6000
【多选题】
（9）乙公司应确认___万元的投资收益。
A. 1910
B. 2910
C. 3910
D. 4910
【多选题】
（3）2017年12月31日该项可供出售金融资产的账面价值为___万元。
A. 200
B. 220
C. 240
D. 260
【多选题】
（4）2017年12月31日该项可供出售金融资产的计税基础为___万元。
A. 200
B. 220
C. 240
D. 260
【多选题】
（5）资产的账面价值小于计税基础产生___。
A. 应纳税暂时性差异
B. 应交税暂时性差异
C. 可抵扣暂时性差异
D. 可抵消暂时性差异
【多选题】
（6）资产的账面价值大于计税基础产生___。
A. 应纳税暂时性差异
B. 应交税暂时性差异
C. 可抵扣暂时性差异
D. 可抵消暂时性差异
【多选题】
（7）2017年12月31日该项可供出售金融资产产生___万元。
A. 应纳税暂时性差异20
B. 应交税暂时性差异20
C. 可抵扣暂时性差异20
D. 可抵消暂时性差异20
【多选题】
（8）2017年12月31日大海公司应确认___。
A. 递延所得税负债
B. 递延所得税资产
C. 所得税资产
D. 所得税负债
【多选题】
（9）2017年12月31日大海公司应确认___万元。
A. 递延所得税负债5
B. 递延所得税资产5
C. 所得税资产5
D. 所得税负债5
【多选题】
（1）丁公司2017年度应纳税所得额___万元。
A. 1230
B. 1360
C. 1390
D. 1490
【多选题】
（2）2017年末“存货”项目的计税基础为___万元。
A. 600
B. 630
C. 570
D. 0
【多选题】
（3）2017年末“其他应付款—违规罚款”项目的计税基础为___万元。
A. -100
B. 200
C. 100
D. 0
【多选题】
（4）2017年末 “公允价值计量且其变动计入当期的损益的金融资产”项目的计税基础为___万元，账面价值为（ B ）万元。
A. 700
B. 600
C. 100
D. 0
【多选题】
（5）2017年末资产负债表部分项目金额与其计税基础的不同，产生可抵扣暂时性差异的项目有___。
A. 固定资产账面价
B. 存货
C. 其他应付款
D. 公允价值计量且其变动计入当期的损益的金融资产
【多选题】
（6）2017年末资产负债表部分项目金额与其计税基础的不同，产生应纳税暂时性差异的项目有___。
A. 固定资产账面价
B. 存货
C. 其他应付款
D. 公允价值计量且其变动计入当期的损益的金融资产
【多选题】
（7）2017年末应确认的“递延所得税资产”的金额为___。
A. 47.5
B. 22.5
C. 17.5
D. 42.5
【多选题】
（8）2017年末应确认的“递延所得税负债”的金额为___。
A. 0
B. 25
C. 47.5
D. 42.5
【多选题】
（9）2017年末利润表中，“所得税费用”的金额为___。
A. 355
B. 275
C. 350
D. 297.5
【多选题】
（10）2017年末确认所得税费用的账务处理涉及的账户有___。
A. 递延所得税负债
B. 递延所得税资产
C. 所得税费用
D. 应交税费
【多选题】
（1）乙公司该项兴建活动借款费用开始资本化时点___。
A. 2016年7月1日
B. 2016年10月1日
C. 2016年12月31日
D. 2017年5月1日
【多选题】
（2）可预见的气候原因，工程于2017年1月15日至3月15日暂停施工属于___。
A. 中断
B. 正常中断
C. 非正常中断
D. 以上都不对
【多选题】
（3）乙公司该项兴建活动借款费用停止资本化时点___。
A. 2017年1月15日
B. 2017年3月15日
C. 2017年12月31日
D. 2018年7月1日
【多选题】
（4）乙公司2016年度借款费用资本化金额为___万元。
A. 15.9
B. 16.9
C. 17.9
D. 18.9
【多选题】
（5）乙公司2016年度借款费用计入当期损益的金额为___万元。
A. 1.5
B. 2.5
C. 3.5
D. 4.5
【多选题】
（6）乙公司2017年度借款费用资本化金额为___万元。
A. 161.6
B. 162.6
C. 163.6
D. 164.6
【多选题】
（7）乙公司2017年度借款费用计入当期损益的金额为___万元。
A. 161.6
B. 162.6
C. 163.6
D. 0
【多选题】
（8）乙公司2018年度借款费用计入当期损益的金额为___万元。
A. 110
B. 111
C. 112
D. 113
【多选题】
（9）乙公司累计资本化的专门借款费用是___万元。
A. 178.5
B. 180.5
C. 182.5
D. 184.5
【多选题】
（10）乙公司累计费用化的专门借款费用是___万元。
A. 113
B. 115
C. 115.5
D. 117
【多选题】
（1）大海公司对售出的甲产品可能发生的维修费用按照甲产品销售收入的___%预计。
【多选题】
（2）大海公司2017年度销售收入为___万元。
A. 1000
B. 1800
C. 3000
D. 3600
