试题库在线考试题库-历年真题模拟试题及答案-考博英语在线试题测试中心-希赛网

中国水利水电科学研究院

The cost of plant and equipment includes all expenditures reasonable and necessary in acquiring the asset and placing it in a position and condition for use in the operations of the business. Only reasonable and necessary expenditures should be __1__. For example, if the company’s truck driver receives a traffic ticket while hauling a new machine to the plant, the traffic __2__ is not part of the cost of the new machine. If the machine is dropped and __3__ while being unloaded, the cost of repairing the damage should be __4__ as expense in the current period and should not be added __5__ the cost of the machine.Cost is most easily determined __6__ an asset is purchased for cash. The cost of the asset is then __7__ to the cash outlay necessary in acquiring the asset __8__ any expenditures for freight, insurance while in transit, installation, trial runs, and any other __9__ necessary to make the asset ready for use. If plant assets are __10__ on the installment plan or by issuance of notes payable, the interest element or carrying charge should be __11__ as interest expense and not as part of the cost of the plant assets.Why should all the incidental charges __12__ to the acquisition of a machine __13__ included in its cost? Why __14__ treat these incidental charges as expenses of the period in which the machine is acquired?The answer is to be found in the basic accounting __15__ of matching costs and revenue. The benefits of __16__ the machine will be received over a span of years, 10 years, for example. During those 10 years the __17__ of the machine will contribute to revenue. __18__, the total costs of the machine should be recorded in the accounts as a(n) __19__ and allocated against the revenue of the 10 years. All costs incurred in acquiring the machine are costs of the services to be __20__ from using the machine.

Most Americans would agree one of the United States’ most pressing social problems is the breakdown of the two-parent family. Today, millions of American children grow up without fathers, often in poverty. Too often, these children lack the love and guidance they desperately need—and which they would ordinarily receive from two responsible parents. Traditionally, American parents have placed the needs of their children above their own, often delaying their own gratification or sacrificing material comforts in the interests of their children’s future. At present, however, nearly one half of all new marriages end in divorce, with often troubling consequences for the children involved. Worse, every year, thousands of teenage, unmarried Americans become mother outside the context of wed lock altogether, with generally disastrous results for the mothers and children alike and for American society more generally. In refreshing contrast, Chinese continue to value intact marriages. This is not to say that Chinese marriages are all perfect—they certainly are not, judging from increasing rates of divorce and extramarital affairs—but the willingness of Chinese to set aside their own needs and stay together for the sake of the children is admirable and worthy of study.Families, in whatever form they may take, are important to Americans. If one were to ask a group of Americans what is dearest to them, the overwhelming majority would say “family”. And yet, so many Americans spend much more time at work—that is, beyond the formal forty-hour work-week—than they do with their own families. Obviously, the American economy is one of the most vibrant and powerful in the world, owing in large measure to a strong work ethic and high efficiency become “workaholism”. It seems to me that Chinese generally find a better balance between work and family needs than many Americans do. I don’t see the number of workaholics in China that I do in the United States (or American organizations in China). Instead, average Chinese tend to head home right after work (in the office or field), have meals together, and spend time with their spouses and children. In addition, Chinese tend make more time for grandparents, uncles, aunts and cousins than many Americans; in many cases, multigenerational families live together. Of course, like many facets of Chinese society, this is all changing; increasing numbers of “New Chinese” are working longer hours and spending less time with their families than ever before. Still, while Americans do genuinely value their loved ones, I think we have something to learn from the Chinese about finding the proper balance between work and family.1. What is the main point of the passage?2. What is the traditional American family value according to the passage?3. We may learn from the passage that ____.4. In the passage, the author thinks that ____.

If you want to stay young, sit down and have a good think. This is the research finding of a team of Japanese doctors, who say that most of our brains are not getting enough exercise—and as a result, we are ageing unnecessarily soon.Professor Taiju Matsuzawa wanted to find out why otherwise healthy farmers in northern Japan appeared to be losing their ability to think and reason at a relatively early age, and how the process of ageing could be slowed down.With a team of colleagues at Tokyo National University, he set about measuring brain volumes of a thousand people of different ages and varying occupations.Computer technology enabled the researchers to obtain precise measurements of the volume of the front and side sections of the brain, which relate to intellect and emotion, and determine the human character. (The rear section of the brain, which controls functions like eating and breathing, does not contract with age, and one can continue without intellectual or emotional faculties.)Contraction of front and side parts—as cells die off—was observed in some subjects in their thirties, but it was still not evident in some sixty-and-seventy-year olds.Matsuzawa concluded from his tests that there is simple remedy to the contraction normally associated with age-using the head.The findings show in general terms that contraction of the brain begins sooner in people in the country than in the towns. Those least at risk, says Matsuzawa, are lawyers, followed by university professors and doctors. White collar workers doing routine work in government offices are, however, as likely to have shrinking brains as the farm worker, bus driver and shop assistant.Matsuzawa’s findings show that thinking can prevent the brain from shrinking. Blood must circulate properly in the head to supply the fresh oxygen the brain cells need. “The best way to maintain good blood circulation is through using the brain,” he says, “think hard and engage in conversation. Don’t rely on pocket calculators.”1. What does the team of Japanese doctors find out?2. The doctor’s tests show that ____.3. What does Matsuzawa’s findings show can prevent the brain from shrinking?4. According to the passage, which people seem to age slower than the others?

Taste is such a subjective matter that we don’t usually conduct preference tests for food. The most you can say about anyone’s preference is that it’s one person’s opinion. But because the two big cola companies—Coca-Cola and Pepsi Cola—are marketed so aggressively, we’ve wondered how big a role taste preference actually plays in brand loyalty. We set up a taste test that challenged people who identified themselves as either Coca-Cola or Pepsi fans: find your brand in a blind tasting.We invited staff volunteers who have a strong liking for either Coca-Cola Classic or Pepsi, Diet Coke, or Diet Pepsi. These were people who thought they’d have no trouble telling their brand from the other brand.We eventually located 19 regular cola drinkers and 27 diet cola drinkers. Then we fed them four unidentified samples of cola one at a time, regular colas for the one group, diet versions for the other. We asked them to tell us whether each sample was Coke or Pepsi; then we analyzed the records statistically to compare the participants’ choices with what mere guess-work could have accomplished.Getting all four samples right was a tough test, but not too tough, we thought, for people who believed they could recognize their brand. In the end, only 7 out of 19 regular cola drinkers correctly identified their brand of choice in all four trials. The diet-cola drinkers did a little worse—only 7 of 27 identified all four samples correctly.While both groups did better than chance would predict, nearly half the participants in each group made the wrong choice two or more times. Two people got all four samples wrong. Overall, half the participants did about as well on the last round of tasting as on the first, so fatigue, or taste burnout, was not a factor. Our preference test results suggest that only a few Pepsi participants and coke fans may really be able to tell their favorite brand by taste and price.1. The author’s purpose in writing this passage is to ____.2. What kind of person is invited to the test?3. All the words below are synonyms of the word “accomplish” except ____.4. Taste burnout was not a factor influencing the participants’ choices because ____.

This is an age full of doubts, but although our faith in many of the things in which our forefathers strongly believed has weakened, our confidence in the curative properties of the bottle of medicine remains the same as theirs. This modern faith in medicines is proved by the fact that the annual drug bill of the Health Services is mounting to astronomical figures and shows no signs at present of ceasing to rise.The majority of the patients attending the medical out-patients departments of our hospitals feel that they have not received adequate treatment unless they are able to carry home with them some real remedy in the shape of a bottle of medicine, a box of pills, or a small jar of ointment, and the doctor in charge of the department is only too ready to provide them with these requirements. There is no quicker method of disposing of patients than by giving them what they are asking for, and since most medical men in the Health Services are overworked and have little time for offering time-consuming and little-appreciated advice on such subjects as diet, right living, and the need for abandoning bad habits, etc., the bottle, the box, and the jar are almost always granted them.Nor is it only the ignorant and ill-educated person who has such faith in the bottle of medicine, especially if it be wrapped in white paper and sealed with red sealing-wax by a clever chemist. It is said of Thomas Carlyle that when he heard of the illness of his friend, Henry Taylor, he went off immediately to visit him, carrying with him in his pocket what remained of a bottle of medicine formerly prescribed for the disease of Mrs. Carlyle. Carlyle was entirely ignorant of what the bottle in his pocket contained, of the nature of the illness from which his friend was suffering, and of what had previously been wrong with his wife, but a medicine that had worked so well in one form of illness would surely be of equal benefit in another, and comforted by the thought of the help he was bringing to his friend, he hastened to Henry Taylor’s house. History does not relate whether his friend accepted his medical help, but in all probability he did. The great advantage of taking medicine is that it makes no demands on the taker beyond that of putting up for a moment with a disgusting taste, and that is what all patients demand of their doctors—to be cured at no inconvenience to themselves.1. According to the passage, most patients are satisfied with the treatment when ____.2. The third paragraphs aimed to tell us that ____.3. According the passage, which statement is NOT TRUE?4. The author is ____ people’s faith in medicine.

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