多项选择题

下列关于固定资产会计处理的表述中,正确的有()。

A.已转为持有待售的固定资产不应计提折旧
B.至少每年年度终了对固定资产折旧方法进行复核
C.至少每年年度终了对固定资产使用寿命进行复核
D.至少每年年度终了对固定资产预计净残值进行复核

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单项选择题

【案例分析题】

’Style’has got a bad name by growing associated with precious and suitor persons who,like Oscar Wilde,spend a morning putting in a comma,and the afternoon taking it out again.But such abuse of ’style’is misuse of English.For the word means merely ’a way of expressing oneself,in language,manner,or appearance’’;or,secondly,’a good way of so expressing oneself’--as when one says,’Her behavior.never lacked style.’
Since not one of us can put pen to paper,or even open his mouth,without giving something of himself away to shrewd observers,it seems mere common sense to give the matter a little thought.Yet it does not seem very common.Ladies may take infinite pains about having style.in their clothes,but many of us remain curiously indifferent about laying it in our words.How many women would dream of polishing not only their nails but also their tongues?Tney may play freely on that dangerous little organ,but they cannot often be bothered to tune it.And how many men think of improving their talk as well as their golf handicap?
No doubt strong silent men,speaking only in gruff monosyllables,may despise ’mere words.’No doubt the world does suffer from an endemic plague of verbal dysentery.But that,precisely,is bad style.And consider the amazing power of mere words.Adolf Hitler was a bad artist,bad statesman,bad general,and bad man.But largely because tie could tune his rant with psychological nicety,to the exact wave length of his audiences and make millions quarrelsome-drunk all at the same time by his command of windy nonsense,skilled statesmen,soldiers,scientists were blown away like dirt and he came near to rule the world.If Sir Winston Churchill had been a mere speaker,we might well have lost the war;yet his speeches did quite a lot to win it.Shakespeare himself has often poor plots and thin ideas;even his mastery of character has been questioned;what does remain unchallenged is his verbal magic.Men are often taken,like rabbits,by the ears.And though the tongue has no bones,it can sometimes break millions of them.

The passage focuses primarily on().

A.how to develop an effective style
B.applications of style
C.the importance of style
D.certain famous figures

单项选择题

【案例分析题】

Proper arrangement of classroom space is important to encouraging interaction.Most of us have noticed how important physical setting is to efficiency and comfort in our work.Today’s corporations hire human engineering specialists and spend a considerable amount of time and money to make sure that the physical environments of buildings are fit to the activities of their inhabitants.
Similarly,college classroom space should be designed to encourage the activity of critical thinking.We may be approaching the twenty-first century,but step into almost any college classroom and you will step back in time at least a hundred years.Desks are normally in straight rows,so students can clearly see the teacher but not all their classmates.The assumption behind such an arrangement is obvious:Everything of importance comes from the teacher.
With a little imagination and effort,unless desks are fixed to the floor,the teacher can correct this situation and create space that encourages interchange among students.In small or standard-size classes,chairs,desks and tables can be arranged in a variety of ways:circles,U-shapes,or semicircles.The primary goal should be for everyone to be able to see everyone else.Larger classy,particularly those held in lecture halls,unfortunately,allow much less flexibility.
Arrangement of the classroom should also make it easy to divide students into small groups for discussion or problem-solving exercises.Small classes with movable desks and tables present no problem.Even in large lecture halls,it is possible for students to turn around and form.groups of four to six.Breaking a class into small groups provides more opportunities for students to interact with each other,think out loud,and see how other students’thinking processes operate--all these are essential elements in developing new modes of critical thinking.
In courses that regularly use a small group format,students might be asked to stay in the same groups throughout the course.A colleague of mine allows students to move around during the first two weeks,until they find a group they are comfortable with.He then asks them to stay in the same seat,with the same group,from that time on.This not only creates a comfortable setting for interaction but helps him learn student names and faces.

The underlined expression 'step back in time at least a hundred years' ( Para. 2 ) is intended to convey the idea that().

A.college classrooms often remind people of their cortege life
B.critical thinking was encouraged even a century ago
C.a hundred years ago, desk arrangement in a classroom was quite different
D.there is not much change in the college educational idea over the past hundred years

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