题目内容

Banked ClozeDirections: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in the word bank. Each choice in the bank is identified by a letter. Please fill in the banks with the letter. You may not use any of the words more than once.In January 2011, Daniel Hernandez saved congresswoman Gabrielle Giffords' life in a mass shooting in Tucson. He kept her alive by 1)______pressure to her wounds and speaking 2)______words of sympathy until medical people arrived. He was 3)______as a hero by the public. Although his devotion to public service is 4)______, in his bookThey Call Me a Hero: A Memoir of My Youth, Hernandez insists that he is not a hero.Hernandez said that he initially resisted the idea of writing a book about his experience on that day of enormous 5)______. "I had been 6)______by a few publishers after the incident," he said. "I thought heroes should be people who make a lifetime 7)______to helping others."However, Hernandez, now a school board member, had come to realize that he would be interested in writing a book 8)______on his public service." As a young official, I've faced some big challenges, and I want young people to know that they need to face challenges and 9)______themselves in their communities."When asked if he had any plan with a second book, Hernandez said his major purpose at present was to continue to serve his community and pursue his passion as a(n) 10)______for education. "But I'm not going to say no," he said.

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某项使用权资产租赁﹐甲公司租赁期开始日之前支付的租赁付款额为20万元,租赁期开始日尚未支付的租赁付款额的现值为100万元,甲公司发生的初始直接费用为2万元,甲公司为将租赁资产恹复至租赁条款约定状态预计将发生成本的现值为3万元,已享受的租赁激励为5万元。甲公司该项使用权资产的初始成本为()万元。

A. 105.0
B. 122.0
C. 120.0
D. 125.0

计算租赁付款额的现值时﹐承租人应当采用()

A. 增量借款利率
B. 同期银行贷款利率
C. 租赁内含利率作为折现率
D. 租赁内含利率作为折现率﹐无法确定租赁内含利率的,应当采用承租人增量借款利率作为折现率。

下列有关租赁负债的相关表述不正确的有()

A. 租赁负债应当按照租赁期开始日尚未支付的租赁付款额的现值进行初始计量
B. 承租人按照固定的周期性利率计算租赁负债在租赁期内各期间的利息费用计入财务费用
C. 租赁期开始日后﹐承租人提供的担保余值金额发生变动的,无需重新计量租赁负债
D. 租赁期开始日后,发生重大事件或变化且影响承租人是否合理确定将行使续租选择权或终止租赁选择权的,承租人应直接重新计量租赁期和租赁付款额

租赁负债应当按照租赁期开始日尚未支付的租赁付款额的现值进行初始计量。( )

A. 对
B. 错

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