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【单选题】
Directions: There are two passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide on the best choice. Passage One Anne Frank: The Diary of a Young Girl is a very inspirational and moving diary that should be read by everyone, especially students. Not only will many relate to it, but it is valuable for both the mind and the heart. The touching story reveals the history of World War II, unforgettable people, and lessons that will stay in your heart forever. While reading Anne Frank, I learned lots about what really happened during World War II. It was an unimaginable horror: millions of people dying at the hands of biased (带偏见的) beliefs. Reading this really took me back to 1944 and put me right there in the Secret Annex at the back of her father's company building, holding my breath as Nazi troops passed by on the streets below. The wisdom I gained will remain with me forever. Now I see the Holocaust as something more than a tragedy we learn about in school: it seems more real, more horrific, and somehow bigger and worse than I had imagined. The characters clearly have their own personalities. Some are extremely argumentative, and some are unbelievably sociable (好交际的). Each of them adds a different flavor to the journey. I truly felt connected to these people hiding away, as if I had known them forever. Sometimes, it was as if Anne and I were best friends, sitting there and talking. Other times I could feel Mrs. Van Daan's hurtful comments. Knowing that these people were real, and that they lived and died at the hands of the Nazis, brought an interesting perspective (视角) to the story. These weren't made-up characters; they once walked on this earth. In the end, I was truly fond of them and their stories, and I know other students will, too. No one can read Anne Frank: The Diary of a Young Girl and not take away a very valuable lesson. Focusing on the problems of growing up, dealing with tough times, and the never-ending power of hope, these concepts really strengthened my morals. Throughout the book, young people will be able to relate to Anne's quarrels with her sister and parents, and everyone understands how hard it is to face your biggest fears. Anne will teach us all something to save forever: I know she taught me. After reading this treasured book, I felt more knowledgeable and touched. Anne Frank's diary will help everyone through the toughest and most confusing times with her famous words, "Despite everything, I still believe that people are really good at heart." 22. What does the author say about the Holocaust?
A.
It was caused by the unreasonable opinions of some murderers.
B.
It goes down in history as the greatest tragedy humans can imagine.
C.
It should be something we must learn about in school for its horror.
D.
It is well represented in the book and matches what is taught in school.
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【单选题】2019 年1月1日,甲公司购入乙公司同日发行的股票300万股,共支付购买价款520万元(其中包含相关交易费用20万元),甲公司将其作为交易性金融资产核算;2019年6月30日,该股票的公允价值为410万元;2019年12月30日,乙公司股东大会宣告每股股票派发0.1元的股票股利,2019年12月31日,股票的公允价值为350万元。则影响甲公司2019年当期损益的金额为( )万元。
A.
40
B.
110
C.
150
D.
-170
【简答题】确保完成各种必要的确认或验证工作,审核和批准确认或验证方案和报告是谁的职责?
【单选题】诸子百家散文著名的有很多流传千古,下面说法正确的是()
A.
墨子名翟(dí),法家学派创始人。《墨子》共53篇
B.
庄子,名周,春秋道家代表人物,著《庄子》(《庖丁解牛》)
C.
老子,李耳,字姌,道家学派创始人,著有《道德经》
D.
孟子名轲,字子舆。儒家学派继承者,《孟子》是孟子学生记录孟子言行的书。(《得道多助,失道寡助》《生于忧患,死于安乐》《庄暴见孟子》《鱼我所欲也》。)
【简答题】( )确保完成各种必要的确认或验证工作,审核和批准确认或验证方案和报告
【单选题】2019年1月1日,甲公司购入乙公司分期付息、到期还本的债券12万张,支付价款1 050万元,另支付相关交易费用12万元。该债券系乙公司于2019年1月1日发行,每张债券面值为100元,期限为3年,票面年利率为5%,每年年末支付当年度利息。甲公司拟持有该债券至到期。甲公司购入乙公司债券时,“持有至到期投资——成本”科目的金额是( )万元。
A.
1 050
B.
1 062
C.
1 200
D.
1 212
【判断题】春秋战国时期是我国哲学发展的一个高峰时期,出现了儒、道、墨、法、兵、阴阳、纵横、杂家等诸多学派。儒家的创始人是孔子,著有《论语》,道家的创始人是老子,著有《老子》;墨家的创始人是墨翟,著有《墨子》,兵家的创始人是孙武,著有《孙子兵法》。
A.
正确
B.
错误
【判断题】沙眼是由沙眼衣原体引起的一种慢性传染性结膜角膜炎,因其在睑结膜表面形成粗糙不平的外观,形似沙粒,故名沙眼。
A.
正确
B.
错误
【多选题】2019年1月1日,甲公司购入乙公司80%股权(非同一控制下控股合并),能够对乙公司的财务和经营政策实施控制。除乙公司外,甲公司无其他子公司。当日乙公司可辨认净资产公允价值为2000万元。2019年度乙公司以购买日可辨认净资产公允价值为基础计算净利润300万元,分配现金股利100万元,无其他所有者权益变动。2019年年末,甲公司个别财务报表中所有者权益总额为8000万元。下列项目中正确的有( )。
A.
2019年12月31日归属于母公司的股东权益为8240万元
B.
2019年12月31日少数股东权益总额为440万元
C.
2019年12月31日归属于母公司的股东权益为8160万元
D.
2019年度少数股东损益为60万元
E.
2019年12月31日合并财务报表中股东权益总额为8680万元
【多选题】下列哪些职责属于质量管理负责人(  ) A确保在产品放行前完成对批记录的审核 B确保完成各种必要的验证工作 C确保完成各种必要的确认或验证工作,审核和批准确认或验证方案和报告; D确保完成自检
A.
A确保在产品放行前完成对批记录的审核
B.
B确保完成各种必要的验证工作
C.
C确保完成各种必要的确认或验证工作,审核和批准确认或验证方案和报告
D.
D确保完成自检
【单选题】确保完成各种必要的确认或验证工作,审核和批准确认或验证方案和报告属于谁的职责( )
A.
企业负责人
B.
质量管理负责人
C.
生产管理负责人
D.
质量授权人
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