单项选择题

Accumulated Depreciation ( )

A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of nat
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根据下列文章,请回答 21~25 题。Text 1The Internet raises major issues and challenges for education, not just in China but all over the world. Yet it simply cannot be ignored in terms of the opportunities and resources that it can offer.We can divide the main issues facing education systems into three groups -- access, quality and responsibility. Let us consider the Internet in relation to each of them.First, access. Through the Internet, practically the whole world can be brought into your classroom. Using e-mail makes it possible to have a class whose members are spread all over the world and who may never meet either the teacher or each other face to face. It can put students in different countries in easy contact.The information resources available are almost limitless. With the Internet, students and teachers can access the wisdom, experience, skills, and even guidance of others in a way that was only possible for a very privileged few.Next, quality. The Internet does pose serious problems of quality for education systems. Obviously, there is a lot of material on the Internet that no one would want children or students to have uncontrolled access to, but there are other problems which are very difficult to solve.The first is how to handle the sheer quantity of information available, and how to make it manageable.Because anyone can put information on the Internet, and there are no limits on quantity, it can be almost impossible to find exactly the information that one wants. Teachers and students cannot afford to waste time on unsuccessful searching.How can we identify the information which will be most useful without overloading ourselves and our Students with unnecessary information? How do we select the best information from all that is available?This raises the issue of responsibility. There are few editors or quality controllers on the Internet. The ultimate responsibility for selection and judgment falls to the user, whether teacher or student. Teachers, and still less students, are not experts in every field;what we select may not be what we really want, perhaps is old, even wrong.
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根据下列文章,请回答 26~30 题。Text 2Education is primarily the responsibility of the states. State constitutions set up .certain standards and rules for the establishment of school. State laws require children to go to school until they reach-a certain age. The actual control of the schools, however, is usually a local matter.The control of the schools does not usually come directly from the local government. In each of the three types of city government, public schools are generally quite separate and independent.They cooperate with local officials but are not dominated by the municipal government. Most Americans believe that schools should be free of political pressures. They believe that the separate control of the school systems preserves such freedom.Public schools are usually maintained by school districts. The state often sets the district boundaries. Sometimes the school district has the same boundaries as the city. Sometimes it is larger than the city.In the South, county boards of education members are elected. In some places they are appointed by the mayor or city council. The state legislature decides which method should be used.Most district boards of education try to give all pupils a chance to get a good education. A good education prepares a person to live a better life. It helps him to become a better citizen.Nearly all states give financial aid to local school districts. State departments of education offer other kinds of aid. States offer help with such things as program planning and the school districts.The federal government also helps. The National Defense Education Act allows school districts to get financial aid for certain purposes. The Elementary and Secondary Education Act of 1965 added many other kinds of financial help. But neither the state nor the federal government dictates school policy. This is determined by local school boards.第 26 题 Which of the following law is related to education?