高级财务会计第三版课堂思考答案

第一章 总 论

一、单项选择题

1.D 2.A 3.C 4.C 5.D 6.C 7.A 8.B 9.C 10.A

二、多项选择题

1.AD 2.ACD 3.ABCD 4.BCD 5.BCD 6.ABC 7.AC 8.ABC 10.ABCD

三、判断题

1.× 2.√ 3.√ 4.× 5.× 6.√ 7.√ 8.× 9.√ 10.×

第二章 货币资金

一、单项选择题

1.D 2.C 3.D 4.C 5.B 6.C 7.B 8.B 9.B 10.A

二、多项选择题

1.ABCD 2.ABCD 3.BCD 4.ACD 5.ABD 6.ABCD 7.AB 8.ABC 10.ACD

三、判断题

1.× 2.× 3. × 4.√ 5.× 6.× 7.× 8.√ 9.√ 10.× 11.× 12.13.√ 14.√

1

9.ABC 9.BC √ 四、业务题

1.

第六章

业务题（一）

1.借：无形资产 312，000

贷：银行存款 312，000

2.借：无形资产 150，000

贷：股本 150，000

3. ①发生研发费用时

借：研发支出——费用化支出 520，000

——资本化支出 980，000

贷：原材料 500，000

应付职工薪酬 700，000

银行存款 300，000

②该项新型技术达到预定用途时

借：无形资产 980，000

管理费用 520，000

贷：研发支出——费用化支出 520，000

——资本化支出 980，000

4.借：无形资产 85，000

贷：银行存款 15，000

营业外收入 70，000

5.

高级英语第三版课后答案

第一课

Paraphrase:

?1. We are 23 feet above the sea level.

?2. The house has been here since 1915, and has never been damaged

by any hurricanes. ?3. We can make the necessary preparations and survive the hurricane without much damage. ?4. Water got into the generator and put it out. It stopped producing electricity so the lights also went out.

?5. Everybody go out through the back door and run to the car.

?6. The electrical systems in the car (the battery for the starter) had been put out by w ater. ?7. As John watched th

Lesson 1 Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prep

Lesson 1

Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prepar

Lesson 1

Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prepar

第一章

1. 钢和硬钢的应力—应变曲线有什么不同，其抗拉设计值fy各取曲线上何处的应力值作为依据？ 答：软钢的应力—应变曲线上有明显的屈服点，而硬钢没有。

软钢应取屈服强度作为钢筋抗拉设计值fy的依据，而硬钢则取残余应变为0.2%时所对应的应力?的依据。

2.在钢筋混凝土结构中，宜采用哪些钢筋？为什么？

答：宜采用热轧带肋钢筋.纵向受力普通钢筋宜采用HRB400、HRB500、HRBF400、HRBF500,也可以采用HPB300、HRB335、HRBF335、RRB400钢筋。箍筋宜采用HRB400、HRBF400、HPB300、HRB500钢筋，也可采用HRB335、HRBF335钢筋。抗剪、抗扭、抗冲切的箍筋，抗拉强度设计值不大于360N/mm2。预应力筋宜采用预应力钢丝、钢绞线和预应力螺纹钢筋。 3.钢筋混凝土结构对钢筋的性能有哪些要求？

答：钢筋混凝土结构中钢筋应该具备：（1）有适当的强度；（2）与混凝土黏结良好；（3）可焊性好；（4）有足够的塑性。 4.我国用于钢筋混凝土结构的钢筋有几种？我国热轧钢筋的强度分为几个等级？用什么符号表示？

答：我国用于钢筋混凝土结构的钢筋有4种：热轧钢筋、中强度钢、高强度钢丝（

Lesson 1 Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prep

第一章

1. 钢和硬钢的应力—应变曲线有什么不同，其抗拉设计值fy各取曲线上何处的应力值作为依据？ 答：软钢的应力—应变曲线上有明显的屈服点，而硬钢没有。

软钢应取屈服强度作为钢筋抗拉设计值fy的依据，而硬钢则取残余应变为0.2%时所对应的应力?的依据。

2.在钢筋混凝土结构中，宜采用哪些钢筋？为什么？

答：宜采用热轧带肋钢筋.纵向受力普通钢筋宜采用HRB400、HRB500、HRBF400、HRBF500,也可以采用HPB300、HRB335、HRBF335、RRB400钢筋。箍筋宜采用HRB400、HRBF400、HPB300、HRB500钢筋，也可采用HRB335、HRBF335钢筋。抗剪、抗扭、抗冲切的箍筋，抗拉强度设计值不大于360N/mm2。预应力筋宜采用预应力钢丝、钢绞线和预应力螺纹钢筋。 3.钢筋混凝土结构对钢筋的性能有哪些要求？

答：钢筋混凝土结构中钢筋应该具备：（1）有适当的强度；（2）与混凝土黏结良好；（3）可焊性好；（4）有足够的塑性。 4.我国用于钢筋混凝土结构的钢筋有几种？我国热轧钢筋的强度分为几个等级？用什么符号表示？

答：我国用于钢筋混凝土结构的钢筋有4种：热轧钢筋、中强度钢、高强度钢丝（

第六课 马克?吐温——美国的一面镜子

在大多数美国人的心目中，马克?吐温是位伟大作家，他描写了哈克?费恩永恒的童年时代中充满诗情画意的旅程和汤姆?索亚在漫长的夏日里自由自在历险探奇的故事。的确，这位美国最受人喜爱的作家的探索精神、爱国热情、浪漫气质及幽默笔调都达到了登峰造极的程度。但我发现还有另一个不同的马克?吐温——一个由于深受人生悲剧的打击而变得愤世嫉俗、尖酸刻薄的马克?吐温，一个为人类品质上的弱点而忧心忡忡、明显地看到前途是一片黑暗的人。

印刷工、领航员、邦联游击队员、淘金者、耽于幻想的乐天派、语言尖刻的讽刺家：马克?吐温原名塞缪尔?朗赫恩?克莱门斯，他一生之中有超过三分之一的时间浪迹美国各地，体验着美国的新生活，尔后便以作家和演说家的身分将他所感受到的这一切介绍给全世界。他的笔名取自他在蒸汽船上做工时听到的报告水深为两口寻(12英尺)——意即可以通航的信号语。他的作品中有二十几部至今仍在印行，其外文译本仍在世界各地拥有读者，由此可见他的享誉程度。 在马克?吐温青年时代，美国的地理中心是密西西比河流域，而密西西比河是这个年轻国家中部的交通大动脉。龙骨船、平底船和大木筏载运着最重要的商品。木材、玉米、烟草、小麦和皮货通过这些运载