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Part B (10 points)
You are going to read a text about being a better friend, followed by a list of important ways. Choose the best way from the list A—F for each numbered subheading (41—45). There is one extra way which you do not need to usE.
Back when we were kids, the hours spent with friends were too numerous to count. There were marathon telephone conversations, all-night studying and giggling sessions. Even after boyfriends entered the picture, our best friends remained irreplaceablE.And time was the means by which we nurtured those friendships. Now as adult women we never seem to have enough time for anything. Husbands, kids, careers and avocations—all require attention; too often, making time for our friends comes last on the list of priorities. And yet, ironically, we need our friends as much as ever in adulthooD.A friendship network is absolutely crucial for our well-being as adults. We have to do the hard work of building and sustaining the network. Here are some important ways for accomplishing this.
Let go of your less central friendships.
Many of our friendships were never meant to last a lifetimE.It's natural that some friendships have time limits. Furthermore, now everyone has a busy social calendar, so pull back from some people that you don't really want to draw close to and give the most promising friendship a fair chance to grow.
(41) Be willing to 'drop everything' when you're truly needeD.
You may get a call from a friend who is really depressed over a certain problem when you are just sitting down to enjoy a romantic dinner with your husbanD.This is just one of those instances when a friend's needs mattered morE.
(42) Take advantage of the mails.
Nearly all of us have pals living far away—friends we miss very much. Given the limited time available for visits and the high price of phone calls, writing is a fine way to keep in touch—and makes both sender and receiver feel gooD.
(43) Risk expressing negative feelings.
When time together is tough to come by, it's natural to want the mood during that time to be upbeat. And many people fear that others will think less of you if you express the negative feelings like anger and hurt.
(44) Don't make your friends' problems your own.
Sharing your friend's grief is the way you show deep friendship.
Never underestimate the value of loyalty.
Loyalty has always been rated as one of the most desired qualities in friends. True loyalty can be a fairly subtle thing. Some people feel it means that, no matter what, your friend will always take your sidE.But real loyalty is being accepting the person, not necessarily of certain actions your friend might takE.
(45) Give the gift of time as often as time allows.
Time is what we don't have nearly enough of, and yet, armed with a little ingenuity, we can make it to give it to our friends.
The last but not the least thing to keep a friendship alive is to say to your friends 'I miss you and love you'. Saying that at the end of a phone conversation, or a visit, or writing it on a birthday card, can sustain your friendship for the times you aren't together.
A.But taking on your friend's pain doesn't make that pain go away. There's a big difference between empathy or recognizing a friend's pain, and over identification, which makes the sufferer feel even weaker. 'I must be in worse pain than I even thought, because the person I'm confiding in is suffering so much!' Remember troubled people just need their friends to stay grounded in their own feelings.
B.Remember honesty is the key to keeping a friendship real. Sharing your pain will actually deepen a friendship.
C.Besides, letters, cards and postcards have the virtue of being tangible-friends ca

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【参考答案】

F
F 解析:本题考查辨析理解标题和信息引导句的主旨内容来确定段落中句子之间的起承转合关系。本题标题和信息引导句......

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甲公司为增值税一般纳税人,适用增值税税率为17%,所得税采用资产负债表债务法核算,所得税税率为25%。其中 20×5年至20×9年与固定资产有关的业务资料如下:(1)20×5年12月12日,甲公司购进一台不需要安装的设备,取得的增值税专用发票上注明的设备价款为350万元,增值税为59.5万元,另发生运输费1.5万元,款项以银行存款支付;没有发生其他相关税费。该设备于当日投入使用,预计使用年限为10年,预计净残值为15万元,采用直线法计提折旧。(2)20×6年12月31日,甲公司对该设备进行检查时发现其已经发生减值,预计可收回金额为321万元;计提减值准备后,该设备原预计使用年限、预计净残值、折旧方法保持不变。(2)20×7年12月31日,甲公司因生产经营方向调整,决定采用出包方式对该设备进行改良,改良工程验收合格后支付工程价款。该设备于当日停止使用,开始进行改良。(4)20×8年3月12日,改良工程完工并验收合格,甲公司以银行存款支付工程总价款25万元。当日,改良后的设备投入使用,预计尚可使用年限为8年,采用直线法计提折旧,预计净残值为16万元。20×8年12月31日,该设备未发生减值。(5)20×9年12月31日,该设备因遭受自然灾害发生严重毁损,甲公司决定进行处置,取得残料变价收入10万元、保险公司赔偿款30万元,发生清理费用3万元;款项均以银行存款收付,不考虑其他相关税费。要求:(答案中的金额单位用万元表示)(1)编制20×5年12月12日取得该设备的会计分录。(2)计算20×6年度该设备计提的折旧额。(3)计算20×6年12月31日该设备计提的固定资产减值准备,并编制相应的会计分录。(4)计算20×7年度该设备计提的折旧额。(5)编制20×7年12月31日该设备转入改良时的会计分录。(6)编制20×8年3月12日支付该设备改良价款、结转改良后设备成本的会计分录。(7)计算20×9年度该设备计提的折旧额。(8)计算20×9年12月31日处置该设备实现的净损益。(9)编制20×9年12月31日处置该设备的会计分录。
A.5万元,另发生运输费1.5万元,款项以银行存款支付;没有发生其他相关税费。该设备于当日投入使用,预计使用年限为10年,预计净残值为15万元,采用直线法计提折旧。