题目内容

“Time is running out,______?”

A. hadn’t we better got start
B. hadn’t we better get start
C. hadn’t we better get started
D. hadn’t we better not started

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The students in the classroom ______ not to make so much noise.

A. need
B. ought
C. must
D. dare

Shopping habits in the United States have changed greatly in the last quarter of the 20th century.1in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was2on both sides with many3businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries.4, some shops offered5.These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops.6in the 1950s, a change began to7.Too many automobiles had crowded into Main Street8too few parking places were9shoppers. Because the streets were crowded, merchants began to look withinterest at the open spaces10the city limits. Open space is what their car-driving customers needed. And open space is what they got11the first shopping centre was built. Shopping centers, or rather malls,12as a collection of small new stores13crowded city centers.14by hundreds of free parking space, customers were drawn away from15areas to outlying malls. And the growingpopularity of shopping centers ledin turn to the building of bigger and better-stocked stores.By the late 1970s, many shopping malls had almost developed into small cities themselves. In addition to providing theconvenience of one-stop shopping, malls were transformed into landscaped parks,with benches, fountains, and outdoor entertainment.

甲公司以银行存款160万元购买乙公司30%的股权(对乙公司有重大影响), 购买日乙公司可辨认净资产的账面价值为500万元,公允价值为600万元,甲公司对乙公司的长期股权投资采用权益法进行核算, 对长期股权投资初始成本进行调整时,应确认的损益为( )。

A. 营业外支出10万元
B. 营业外支出20万元
C. 营业外收入10万元
D. 营业外收入20万元

企业购入股票确认为长期股权投资时,如果支付的价款中含有已宣告发放但尚来领取的现金股利,应将这部分股利记人的账户是()

A. ”长期股权投资“
B. ”投资收益“
C. ”其他应收款“
D. ”应收股利“

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