第一篇：2015年高中英語(yǔ)閱讀理解 第三部分 名人故事(五)練習(xí)

第三部分 名人故事

（五）21.Albert Einstein, a Great Scientific Thinker

艾伯特?愛(ài)因斯坦—偉大的科學(xué)思想家

艾伯特?愛(ài)因斯坦，舉世聞名的德裔美國(guó)科學(xué)家，現(xiàn)代物理學(xué)的開(kāi)創(chuàng)者和奠基人。愛(ài)因斯坦的狹義相對(duì)論成功地揭示了能量與質(zhì)量之間的關(guān)系，解決了長(zhǎng)期存在的恒星能源來(lái)源的難題。近年來(lái)發(fā)現(xiàn)越來(lái)越多的高能物理現(xiàn)象，狹義相對(duì)論已成為解釋這種現(xiàn)象的一種最基本的理論工具。其廣義相對(duì)論也解決了一個(gè)天文學(xué)上多年的不解之謎，并推斷出后來(lái)被驗(yàn)證了s的光線彎曲現(xiàn)象，還成為后來(lái)許多天文概念的理論基礎(chǔ)。大大推動(dòng)了現(xiàn)代天文學(xué)的發(fā)展。

Albert Einstein(1879-1955)was one of the greatest and most original scientific thinkers of all time.Born of Jewish parents at Ulm in Germany, he completed his education in Switzerland and got his Ph.D.at the University of Zurich.He went to live in the United States in 1933 because of the rise of Nazism in Germany and Hitler’s persecution of the Jews.In 1905, while still at Zurich, he published his Special Theory of Relativity, which was based on things everyone may have noticed.If two trains are standing alongside each other and one train starts to move, a person sitting in the train may wonder whether his own train is moving or the other is moving, and before he finds out what is happening, he can see that one train is moving relative to the other.From this and also from other more complicated facts, Einstein came to the conclusion that all motion is relative and that there is really no such thing as absolute motion.Some of the other conclusions he drew are that nothing can go faster than light, and that if something such as a ruler was moving faster and faster it would seem to get shorter and shorter as its speed was near the speed of light.By 1915, Einstein had made known his General Theory of Relativity.He also improved on Newton’s theory of gravity.Most of his theories have been tested and found to be true though some may sound strange.For his important work he was awarded the 1921 Nobel Prize for Physics.Towards the end of his life, Einstein was asked by a group of students to explain his complicated Theory of Relativity.He said, “When you sit with a pretty girl for an hour, it seems like a minute;but when you sit on a hot stove for a minute, it seems like an hour.That is relativity.” Comprehension Questions:

C.still in Switzerland at the age of twenty-six.D.still at the University of Zurich at the age of thirty-six.3.One of the conclusions drawn by Einstein is that ______ A.planes can go faster than trains and buses.B.people couldn't run as fast as vehicles.C.light goes the fastest of all things.D.two trains can never go at the same time.4.Einstein added that if something such as a ruler was moving, it would seem to get shorter and shorter ______ A.because the ruler itself was short.B.when it was moving faster and faster.C.because we can't see it clearly.D.because the ruler was broken into pieces.5.Albert Einstein was world-famous for his ______ A.Special Theory of Relativity.B.General Theory of Relativity.C.improving on Newton’s theory of gravity.D.all his work mentioned above.(DCCBD)

22.Madame Curie, the First Winner of Two Nobel Prizes

居里夫人—第一位兩次諾貝爾獎(jiǎng)獲得者

居里夫人，波蘭裔法國(guó)籍女物理學(xué)家、放射化學(xué)家。一位影響過(guò)世界進(jìn)程、偉大無(wú)私而又謙遜質(zhì)樸的女性；在科學(xué)探索中堅(jiān)毅刻苦、鍥而不舍并取得卓越非凡功績(jī)的人；第一位兩次諾貝爾獎(jiǎng)獲得者；原子能時(shí)代的開(kāi)創(chuàng)者之一。1903年和丈夫皮埃爾·居里及亨利·貝克勒爾共同獲得了諾貝爾物理學(xué)獎(jiǎng)，1911年又因放射化學(xué)方面的成就獲得諾貝爾化學(xué)獎(jiǎng)。

with another scientist, metallic radium.For this she received the 1911 Nobel Prize for Chemistry.So she was the first to get a second Nobel Prize.Comprehension Questions:

1.Which of the following statements is not true according to the passage? ______ A.Madame Curie was a chemist and physicist.B.Warsaw is the capital of Poland.C.It was Marie’s father who had her interested in science.D.Marie Curie and Pierre Curie studied at the Sorbonne.2.According to Marie Curie’s report in 1898, ______ A.there was a new powerful radioactive element existing in some metal.B.the two elements polonium and radium existed in pitchblende ores.C.some new powerful radioactive elements might exist in pitchblende ores.D.she had found out the nature of uranium.3.The 1930 Nobel Prize for Physics was given to ______ A.Madams Curie.B.Pierre Curie.C.the Curies.D.the Curies and Becquerel.4.After husband’s death, Madame Curie ______ A.succeeded in becoming a professor of physics at Sorbonne.B.took his place and became a professor of physics at the Sorbonne.C.was a successful professor of physics at the Sorbonne.D.was successful as a professor of chemistry at the Sorbonne.5.Madame Curie was the first to ______ A.get a second Nobel Prize for Chemistry.B.win the Nobel Prize as a woman.C.win a second Nobel Prize.D.discover radioactivity.(DCDBC)

23.Abraham Lincoln, the 16 American President

亞伯拉罕?林肯—美國(guó)第16任總統(tǒng)

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already left the Union;four more states would soon follow them.The start of the Civil War was only weeks away.Many people doubted Lincoln's ability to pull the Union together.He was then just a country lawyer.He had only a few years of schooling, and he had served one term in Congress.His only real fame came from a serious of debates over slavery.Lincoln's firm stand against slavery helped him win the Republican nomination for president.Lincoln did keep the Union together by the only way possible---winning the war.He slowly built the North's army into a powerful fighting force.By such acts as freeing the slaves, Lincoln won wide support.In 1865, he began his second term.He hoped to bring the South back into the Union without bitterness on either side.Six weeks later, he was murdered, his great task still unfinished.The following is detailed information about Lincoln’s death.On April 14, after a very busy day, the President and his wife went to see the performance of a play at Ford’s Theater in Washington.In an inn near the theater was a 25-year-old unsuccessful actor named John Wilkes Booth.He was a supporter of the defeated South.As the play was going to start again after the interval, Booth entered the theater and walked slowly towards the President’s box and opened the door.The sound of a shot broke in and Booth leaped from the box onto the stage and hurried out through an exit door.Smoke was seen coming from the President’s box and the theater was filled with shouting, madly excited people.Soldiers hurried in to clear the building, and Lincoln, shot through the head, was carried unconscious to a house across the road from the theater, and laid on the bed.He never recovered consciousness and died next morning.Comprehension Questions:

1.From the passage we know that James Buchanan was probably ______ A.Lincoln's political enemy.B.one of Lincoln's neighbors.C.the 15th American President.D.a minister of the White House.th

4.Lincoln's firm stand against slavery ______ A.made it possible for him to be elected President.B.made the Southern slave owners give up theirs.C.provided him with a chance to win the war.D.helped build up an army of his own.5.Lincoln's leading achievement as President was that ______ A.he worked for the people heart and soul.B.he was firmly against slavery.C.he reunited the nation and did away with slavery.D.he was a warm-hearted and honest man.(CBBAC)

24.Beethoven And His Moonlight Sonata

貝多芬和他的《月光鳴奏曲》

路德維希?凡?貝多芬（1770-1827），德國(guó)最偉大的音樂(lè)家之一。出生于德國(guó)波恩的平民家庭，很早就顯露了音樂(lè)才能，八歲開(kāi)始登臺(tái)演出。1792年到維也納深造，藝術(shù)上突飛猛進(jìn)。貝多芬信仰共和，崇尚英雄，創(chuàng)作了大量充滿(mǎn)時(shí)代氣息的優(yōu)秀作品，如：交響曲《英雄》、《命運(yùn)》；序曲《哀格蒙特》；鋼琴奏鳴曲《悲愴》、《月光曲》、《暴風(fēng)雨》、《熱情》等等。晚年雖然耳聾但依舊堅(jiān)持創(chuàng)作。貝多芬集古典音樂(lè)的大成，同時(shí)開(kāi)辟了浪漫時(shí)期音樂(lè)的道路，對(duì)世界音樂(lè)的發(fā)展有著舉足輕重的作用，被尊稱(chēng)為“樂(lè)圣”。

One moonlight evening Beethoven was walking in a street when he suddenly stopped outside a little house.“What is that? It is form my Sonata in F.How well it is played!”

Following a sudden break came the voice of sobbing.“I can’t play any more.This piece of music is so difficult to play.How I wish I could hear Beethoven himself play it!”

“Ah, my sister, but we are so poor, ”said a young man.“And the ticket to the concert is too expensive.”

Listening silently, the young man laid away his work.The girl, with her head bent slightly forward, and her hands pressed tightly over her breast, sat silently near the piano, lost in thought?

The brother and sister were fully attracted by the music.They both lost themselves in it.Beethoven rushed to the place there he was staying and spent a whole night writing down the piece of music he had played at the blind girl’s house.That was the origin of the Moonlight Sonata.Comprehension Questions:

1.The girl was playing ______ one evening.A.the violin B.the Moonlight Sonata C.a piece composed by herself D.a piece composed by Beethoven 2.From the story we know that the girl ______ A.was a musician.B.liked singing.C.loved music.D.could not see or hear.3.How did the girl learn to play? ______ A.She learned to play form Beethoven.B.She learned to play by listening to a neighbor play.C.She was taught to play by a woman teacher.D.She learned to play form her brother.4.Beethoven composed the Moonlight Sonata ______ A.on a night with the moonlight shining brightly.B.when he was walking in a street.C.on a dark evening without moonlight.D.before he met the blind young girl.5.Beethoven played the Moonlight Sonata ______ A.to the young man.B.to the moon.C.to the blind young girl.D.at a concert.(DCBAC)

For the first 19 months of her life, Helen Keller(1880-1968)was like other happy babies in every way.Then a sudden illness injured her eyes and ears.From then on, she could neither see nor hear.She did not even learn to talk when other children did.Think what that would be like!Such a world was full of darkness.You could not see all kinds of flowers and animals.You would not hear songs of a friend’s voice.You would not know what your friend looked like.This was Helen’s world---still and dark.There seemed to be no way to teach Helen.For a long time her parents did not know what to do for her.And then, when she was six years old, they sent for a teacher with the name Anne Sullivan, who was almost blind herself.She felt she could help Helen to learn to live like other children.Anne found it hard to teach Helen.The child was a wild thing!She cried and shouted in a strange voice.She always acted like a young animal, rushing around, throwing things, and hitting anyone she could reach.Indeed, this was a very difficult pupil for the young teacher.However, Anne was clever.And, in the end Helen came to love her.Anne began teaching with a kind of spelling that used the sense of touch.Several times each day, she would draw the letters of a word on Keller’s hand.Then she would put in the child’s hand the thing which was named by the word.A few weeks later Keller knew more than 100 words.As time went on, with Anne’s help, she could give talks and write books.Helen had grown to be a clever, busy woman.The wild young child had come to a long way!Comprehension Questions:

1.Helen Keller could not see or hear because ______ A.her parents themselves could not see or hear.B.she was born blind and deaf.C.her eyes and ears were injured by a sudden disease.D.there was nothing to see or hear around her.2.At first, because she couldn’t see or hear, Helen did not learn to ______ A.talk.B.walk.C.eat.D.shout.3.Helen was a very difficult pupil for the young teacher because ______ A.Anne was blind, too.B.Anne was not strict with the child.C.the child could not speak or hear.D.the child was so wild.

第二篇：高中英語(yǔ)閱讀理解 第三部分 名人故事(一)練習(xí)

第三部分 名人故事

（一）1.Alfred Nobel, Founder of the Nobel Prizes

阿爾弗雷德?諾貝爾—諾貝爾獎(jiǎng)的創(chuàng)始人

在世界科學(xué)史上，有這樣一位科學(xué)家：他不僅把自己的畢生精力全部貢獻(xiàn)給了科學(xué)事業(yè)，而且還在身后留下遺囑，把自己的遺產(chǎn)全部捐獻(xiàn)給科學(xué)事業(yè)，用以獎(jiǎng)掖后人，向科學(xué)的高峰努力攀登。今天，以他的名字命名的科學(xué)獎(jiǎng)，已經(jīng)成為舉世矚目的最高科學(xué)大獎(jiǎng)。他的名字和人類(lèi)在科學(xué)探索中取得的成就一道，永遠(yuǎn)地留在了人類(lèi)社會(huì)發(fā)展的文明史冊(cè)上。這位偉大的科學(xué)家，就是世人皆知的瑞典化學(xué)家、諾貝爾獎(jiǎng)的創(chuàng)立人阿爾弗雷德·諾貝爾。

諾貝爾獎(jiǎng)?lì)C發(fā)給在物理，化學(xué)，醫(yī)學(xué)，文學(xué)，和平和經(jīng)濟(jì)六個(gè)領(lǐng)域中成就最突出的人。Some names have become famous because they are always connected with important things.One of these names is that of Alfred Nobel, who founded the famous Nobel Prizes.Nobel was born in Sweden in 1833.He became an engineer and an inventor.He was particularly interested in explosives.These were very dangerous in those days, and Nobel's own brother was killed in an explosion in their factory.In 1867, Nobel invented dynamite.This was a very powerful explosive, but unlike the others it was safe to handle.The invention made Nobel a very wealthy man.However, he was never particularly happy.He realized that his invention was being used for warlike purposes, and that thousands and perhaps hundreds of thousands of people were being killed and injured in wars with his explosives.When he died in 1896, he left over 3 million pounds to be spent setting up five prizes each year.These prizes were to be given to people who had made outstanding contributions to peace, to science, and to literature.Originally there were five rewards: literature, physics, chemistry, medicine and peace.Economics was added in 1968, just sixty-seven years after the first award ceremony.These Nobel Prizes became famous and because of them we still remember the name of Nobel.Comprehension Questions:

A.it is less powerful and safe to handle.B.it is more powerful but less safe to handle.C.it is both powerful and safe.D.it won't kill people.4.Rich as he was, Alfred Nobel was never particularly happy because ______ A.his dynamite was not safe enough.B.his explosives were being used in wars.C.his brother was killed by the explosives invented by him.D.he had killed hundreds of thousands of people with explosives.5.Those who had made outstanding contributions to peace, to science and to literature ______ A.could get three million pounds.B.were given five prizes each year.C.could see Alfred Nobel himself.D.could receive Nobel Prizes.(CACBD)

2.The General and the Corporal, A Story

About George Washington 將軍和下士—喬治?華盛頓的故事

喬治·華盛頓，美國(guó)首任總統(tǒng)（1789～1797），美國(guó)獨(dú)立戰(zhàn)爭(zhēng)大陸軍總司令。1789年，當(dāng)選為美國(guó)第一任總統(tǒng)，因?qū)γ绹?guó)獨(dú)立作出了重大貢獻(xiàn)，被尊為美國(guó)國(guó)父。他有一句關(guān)于自由的名言：“由于劍是維護(hù)我們自由的最后手段，一旦這些自由得到確立，就應(yīng)該首先將它放在一旁。” 下面這篇小故事通過(guò)一件平凡事，反映了一個(gè)偉人的博大胸襟。

George Washington was the first President of the United States.It was he who led the armies during the long war that brought the American people independence and made America a free country.He was a great man, not only in great things, but also in little ones.He was never too great to do a kindness.He was never too high to stoop to those who were lower than he and in need of help.Then Washington ran up, and with his strong arms gave them the help they so much needed.The big log was lifted on the breastwork, and the men looked their thanks at the stranger who had been so kind.“Why don’t you take hold and help your men?” Washington asked the corporal.“Why don’t I? Don’t you see that I am the corporal?”

“Oh, indeed,” said Washington, as he unbuttoned his overcoat, and showed the uniform which he wore.“Well, I am the general, and the next time you have a log too heavy for your men to lift, send for me!”

You can imagine how the little corporal felt when he saw it was General Washington who was standing before him.It was a good lesson for him, and there are little men still living who may learn a good lesson from the story.Comprehension Questions: 1.______ he was a great man, George Washington was ready to do a kindness.A.Because B.Though C.If D.As long as 2.At first the corporal and the soldiers did not know ______ A.who was the general.B.who was Washington.C.what the general was.D.the man was Washington.3.The corporal was ______ A.too little to do the heavy job.B.too weak to help his men.C.so great that he could not do such a small thing.D.feeling he was such an officer that he was ashamed of giving help.4.The little corporal felt very ______ when he knew it was General Washington who was standing before him.A.glad B.proud C.sorry D.crazy 5.When do you think the story most probably took place? ______ A.During the War of Independence.B.During the Civil War.C.During World War I.D.During World War II.(BDDCA)

生產(chǎn)力的發(fā)展作出了杰出貢獻(xiàn)。他改良了蒸汽機(jī)、發(fā)明了氣壓表、汽動(dòng)錘。后人為了紀(jì)念他，將功率的單位稱(chēng)為瓦特，常用符號(hào)“W”表示。

People had known about steam power for hundreds of years, but they did not know how to apply it to machines.About 300 years ago, some mining engineers discovered that they could use steam power to force water out of deep mines.This helped miners dig deeper than ever.But little more was done with steam power until one man, James Watt, discovered how to make steam turn a wheel.When he was a boy, James Watt's parents had scolded him for playing with mechanical things.There were few complicated machines then.And almost nobody could make a living by fixing them.So Watt's parents thought that fooling around with machines was a waste of time.But someone asked Watt to repair a steam coalmine pump.Watt fixed the pump and he began to build models of other pumps.Once Watt had built his first steam engine, steam power was used to do many things.Machines were built that could weave, spin, grind flour, drive a boat or a train, and even make other machines.Nearly anything that needed pushing or turning could be powered by steam.Within 50 years of Watt's invention, steam engines were producing and transporting things in ways that were impossible with muscle, wind, or waterpower.Comprehension Questions:

1.James Watt was the first person who ______ A.applied steam to machines.B.discovered steam power could be used to force water out of deep mines.C.helped miners to dig deeper than ever.D.discovered how to make steam turn a wheel.2.Steam power was not used to turn a wheel until ______ A.three hundred years ago.B.some mining engineers discovered how to force water out of deep mines.C.James Watt was born.D.James Watt found out the way of doing so.5.Nearly half a century had passed ______ A.since James Watt's steam engines were used widely.B.until James Watt had invented his steam engines.C.before steam engines could be used to produce and transport things.D.and steam engines were doing things that were impossible to be done in the past.(DDACD)4.Galileo, Famous Italian Astronomer

伽利略—意大利著名天文學(xué)家

伽利略·伽利雷(1564～1642)是意大利文藝復(fù)興后期偉大的意大利天文學(xué)家、力學(xué)家、哲學(xué)家、物理學(xué)家和數(shù)學(xué)家。也是近代實(shí)驗(yàn)物理學(xué)的開(kāi)拓者，被譽(yù)為“近代科學(xué)之父”。傳說(shuō)1590年，出生在比薩城的意大利物理學(xué)家伽利略，曾在比薩斜塔上做自由落體實(shí)驗(yàn)，將兩個(gè)重量不同的球體從相同的高度同時(shí)扔下，結(jié)果兩個(gè)鉛球同時(shí)落地，由此發(fā)現(xiàn)了自由落體定律，推翻了此前亞里士多德認(rèn)為的重的物體會(huì)先到達(dá)地面。

Galileo(1564-1642)was an Italian physicist and astronomer.He was born in Paris, where he studied medicine and later became professor of mathematics.During this period he made two important discoveries.The first was that a pendulum always wings at the same time.The second was that bodies of different weights fall with the same speed.He made the second discovery by making an experiment from the leaning tower of Pisa.Galileo was one of the first men to look at the skies through a telescope.He discovered that the moon has mountains and valleys, that the Milky Way is made up of innumerable stars, and that Jupiter has four large satellites.He discovered sunspots and noticed that they move across the surface of the sun.In 1632 Galileo was condemned by the Inquisition because, like Copernicus, he had stated that the earth traveled round the sun.The Church's view then was that the earth was the center of the Universe.Galileo was tried by the Inquisition and forced to say he was wrong.He lived the rest of his life under house arrest.Comprehension Questions:

B.the moon has mountains and valleys.C.sunspots move across the surface of the earth.D.there are innumerable stars in the Milky Way.4.The Inquisition condemned Galileo because ______ A.what he said about the movement of the Earth didn't agree with the Church's view.B.he said that the Earth was the centre of the Universe.C.he liked Copernicus.D.he was wrong.5.As a result, Galileo ______ A.knew that he was wrong to say that the Earth was the centre of the Universe.B.knew that he was wrong to say that the sun was the centre of the Universe.C.lost his freedom.D.changed his view.(DDAAC)

5.Mozart, Well-known Austrian Composer

莫扎特—奧地利著名作曲家

莫扎特，奧地利作曲家，維也納古典樂(lè)派的代表人物。1756年1月27日生于薩爾茨堡，1791年12月5日卒于維也納，享年僅35歲。1762年，6歲的莫扎特在父親的帶領(lǐng)下到慕尼黑、維也納、普雷斯堡作了一次試驗(yàn)性的巡回演出，獲得成功。莫扎特的短暫一生寫(xiě)出了大量的音樂(lè)作品，體裁形式涉及到各個(gè)領(lǐng)域，留下了許多不朽的杰作。

Mozart Wolfgang Amadeus(1756-1791)was born in Salzburg, Austria.He had love for music when he was only three and took daily music lessonsfrom his father, a musical director.When he was five, he could not only play several musical instruments, but also had composed a number of short pieces of music.When he was seven he went with his family on a long music tour.Everywhere he went, he won great applause for his harpsichord, organ and violin playing.From the age of 13, he began to give concerts.In 1781, he moved to Vienna, where he met Haydn and they became great friends.This friendship proved to be important to both men, each learning a great deal from the other.Both composed their best music during the 10 years of their friendship, which ended only at Mozart’s early death.Comprehension Questions: 1.Mozart was born in ______ A.a rich family.B.a poor family.C.a musical family.D.a big family.2.Mozart was warmly welcomed everywhere he went because ______ A.he was very small.B.he had composed a number of short pieces of music.C.his father was a well-known musical director.D.he was very good at playing several musical instruments.3.If Mozart hadn’t made friends with Haydn ______ A.he wouldn’t have died so early.B.he couldn’t have composed such wonderful music as he really did.C.his music couldn't have received so much praise.D.his music would have become better than that of Haydn.4.Mozart’s health began to break because ______ A.he had worked too hard.B.he got too little money for the music that he had composed.C.his music was well received by the public.D.he had to support his family.

第三篇：2015年高中英語(yǔ)閱讀理解 第三部分 名人故事(二)練習(xí)

第三部分 名人故事

（二）6.Johann Strauss, Another Famous Austrian Composer 約翰?施特勞斯—另一位奧地利著名作曲家

約翰·施特勞斯，奧地利的輕音樂(lè)作曲家、指揮家、小提琴家。出生在維也納的一個(gè)音樂(lè)家庭，與父同名。小施特勞斯從小非常熱愛(ài)音樂(lè)，耳濡目染受到父親的音樂(lè)熏陶。他最著名的作品有《美麗的藍(lán)色多瑙河》、《藝術(shù)家的生涯》、《酒與女人之歌》、《維也納性情》、《維也納森林的故事》、《維也納糖果》和《春之聲》等120余首維也納圓舞曲，被譽(yù)為“圓舞曲之王”，其父老斯特勞斯被譽(yù)為“圓舞曲之父”。

Johann Strauss was born in Vienna in 1825.His father, a well-known musician, was a strange and moody man.He did not want any of his children to be musicians.He whipped young Johann because the boy insisted he should study music.At last, Johann left his family permanently.He felt sad about leaving the family because the wonderful music he always had with him at home was gone forever.The only good thing about the family separation, it seemed, was that young Johann would be free to study music.The dance called the waltz developed from a peasant dance in three-quarter time.The waltz became popular in Vienna, so it was only natural that Johann would be attracted to it.The orchestra Johann?s father had directed was prepared to break up when the elder Strauss suddenly died.Young Johann offered to take his father?s place.Most of the musicians questioned that a young man would expect to fill the shoes of a famous father.They did not take into consideration that the son already had an orchestra of his own which was becoming well known.Finally, one of the members persuaded the others to let the two orchestras be combined.Their first performance was a memorial concert played in his father?s honor.Soon Vienna was paying tributes to the son.He wrote such famous waltz as Tales form the Vienna Woods and the Beautiful Blue Danube, and his music is still played today.His waltzes are as beautiful and timely as when Strauss first wrote them.Comprehension Questions:

1.Johann Strauss left home permanently because ______ A.he felt sad.B.the wonderful music he always had at home was gone forever.C.he wanted to study music freely.D.he didn't want to learn music from his father.B.most musicians didn't believe that young Strauss' feet were as big as his father's.C.most of the musicians thought he was unable to do so.D.most of the musicians considered him able to do so.4.Johann directed the first performance of the newly combined orchestra ______ A.because people didn't believe his ability.B.because one of the members persuaded the others to let him direct the orchestra.C.in memory of his father.D.because he could enjoy the honor of his father.5.Tales from the Vienna Woods is ______ A.a collection of stories written by Johann Strauss.B.a piece of famous waltz by Johann Strauss.C.as good a story as The Beautiful Blue Danube.D.a piece of beautiful waltz written first by Johann Strauss.(CBCCB)7.Charles Chaplin, King of the Film World

查理?卓別林—電影之王

查理·卓別林，英國(guó)電影演員，導(dǎo)演和制片人。1889年4月16日生于倫敦，1977年12月25日卒于瑞士科西耶。從1919年開(kāi)始，卓別林獨(dú)立制片，此后一生共拍攝80余部喜劇片，其中在電影史上著名的影片有《淘金記》、《城市之光》、《摩登時(shí)代》、《大獨(dú)裁者》、《凡爾杜先生》、《舞臺(tái)生涯》等。這些影片反映了卓別林從一個(gè)普通的人道主義者到一位偉大的批判現(xiàn)實(shí)主義藝術(shù)大師的過(guò)程。

More than one hundred years ago, in 1889, Charles Chaplin was born into the world.When a poor boy, he was often seen waiting outside the London theatres, hoping to get work in show business.His dream came true in the end.Chaplin became world-famous and almost a king in the world of the film.People everywhere have laughed at Chaplin?s film until tears ran down their faces.From his very first appearance they know what to expect from the little man with a black moustache, wide-open eyes, a round black hat and shoes too large for his feet.He will fight men who are twice his size and fall in love with women who hardly noticed him..” Comprehension Questions: 1.Where do you guess Chaplin was from? ______

A.The USA.B.England.C.France.D.Canada.2.Why did Chaplin wait outside the London theatres? ______ A.Because he wanted to see some plays.B.Because he was asked to do something in show business.C.Because he wanted to find work in show business.D.Because he wanted to be a film star.3.What did Chaplin like to do in films? ______ A.To act as a poor man.B.To get into trouble.C.To make stupid mistakes.D.To make people laugh.4.What should we do if we want to succeed according to Chaplin? ______ A.We must have a secret.B.We have to learn a lot of performing skills.C.We should trust ourselves.D.We should tell others how to succeed in life.5.Charles Chaplin was considered to be ______

A.the king over the world.B.a very funny actor in the film.C.the best actor in the film world of his day.D.the best film producer of the world.(BCACC)

8.Louis Braille, the Man Who Made It Possible

For the Blind to Read and Write 路易斯?布雷爾—他使盲人讀寫(xiě)成為可能

At first people did not believe that the system of Louis Braille was possible or practical.One day a girl who had been blind since she was born played the piano beautifully at a concert.Everybody was pleased.Then the girl got up and said that the people should thank Louis Braille, who had made it possible for her to learn music and to play the piano.Some of Louis? friends went to his home to see him.He was sick in bed.They told him what had happened.Louis began to cry.He said, “This is the third time in my life that I have cried.First, when I became blind.Second, when I heard ?night writing?, and now because I know that my life has not been a failure.”

A few days latter Louis died.He was only 43 years old.Comprehension Questions:

1.The Braille system is made up of _______ A.dots

B.dashes.C.holes.D.letters.2.Louis Braille wrote a book using the “Braille” system _______ A.not long after he arrived at the system.B.long before he arrived at the system.C.long after he arrived at he system.D.because people didn?t believe his system.3.People began to believe that the Braille system was possible and practical as they ______ A.saw the blind girl play the piano beautifully.B.were asked to thank Louis Braille.C.were quite pleased with the blind girl.D.were told that the blind girl couldn?t have succeeded without the Braille system.4.For the third time Braille cried because he knew_______ A.some of his friends had come to see him.B.he was sick in bed.C.he had succeeded in his life.D.he would die in a few days.等人的名聲大，但他在藝術(shù)史上的位置卻不容忽視。他的“圖普醫(yī)生的解剖學(xué)課”系列雕塑為他贏得了世界聲譽(yù)。

Holland?s most famous artist was Rembrandt van Rijn.He was born in Leyden in 1609, and even at an early age his drawing was brilliant and his understanding of light and shade was unusual among the artists of his day.In 1631, he settled in Amsterdam and painted a group of portrait called The Anatomy Lesson of Doctor Tulp.It can be seen in the Mauritshuis Museum today.Rembrandt made a lot of money, but spent it just as quickly and was always in debt.His style, however, continued to mature and in 1634 he painted another group of portrait, known as The Night Watch.It is one of his finest works.The painting is now in the Rijn-museum in Amsterdam.After that, Rembrandt?s reputation began to fall.So did his eyesight and funds.His art, however, did not fall, and his greatest masterpieces were produced towards the end of his life.He died in 1669, after giving to the world 600 paintings, including his wonderful self-portrait, landscapes and religious work paintings that are among our greatest treasures.Comprehension Questions:

1.When Rembrandt was very young, ______ A.his drawing caused great admiration.B.people liked his brightness.C.he was an unusual artist of his day.D.he left Amsterdam.2.Rembrandt was always in debt because ______ A.he earned little money.B.he spent his money as quickly as he earned.C.he lent his money to his friends.D.he liked to borrow money from others.C.Rembrandt was at the height of art in 1934.D.Rembrandt?s art declined towards the end of his life.(ABBAA)

10.John Baird, Inventor of the First TV Set

約翰?貝爾德—電視機(jī)的發(fā)明者

貝爾德，出生在英國(guó)，電視機(jī)的發(fā)明者。1929年，英國(guó)廣播公司允許貝爾德公司開(kāi)展公共電視廣播業(yè)務(wù)。1930年，他語(yǔ)出驚人，提出了“彩色電視系統(tǒng)”構(gòu)圖。為此理想，百折不撓，頑強(qiáng)奮斗，終于在1941年12月測(cè)試成功。年僅56歲便與世長(zhǎng)辭。他的堅(jiān)忍不拔的科學(xué)家精神，為電視研發(fā)可以說(shuō)鞠躬盡瘁，永懷世人心中。

An important thing can have a small beginning.The first television picture that was ever seen was not exciting.It was only a picture of a face, and the picture only traveled a few meters.But to the inventor, John Baird(1888-1946), it was wonderful.Baird had always been interested in science, but not all of his experiments had been successful.In 1900, when he was twelve, he and some friends built a private telephone system.It worked well, but one night a storm pulled down the wires.A man standing in the street was hurt by the falling wires, and the boys? telephone system had to be closed down.A few years later, Baird and a classmate built a plane, which they launched(with John in it)from a roof.Luckily, it fell on some grass, so John wasn?t badly hurt.After studying electrical engineering at the University of Glasgow, John Baird got a job in a power station that supplied electricity to the Clyde Valley in Scotland.When he used the power supply at the station for one of his experiments, all of the electricity in the Clyde Valley was cut off!That was the end of his job.At this time, one of Baird?s friends in Trinidad, Godfrey Harris, had often written to Baird about the wonderful climate there.Now John decided to go to live in Trinidad.When he arrived, Harris told him about a business idea that he had thought of.He said that he wanted to start a jam factory.Baird agreed, and they started the factory together.But, because they didn?t know anything about making jams, all kinds of terrible things happened.Some kinds of insects fell into the jam.Also, when they put the jam into the jars, it spoiled.Finally, Baird became ill and left Trinidad.15-year-old boy.In January 1926, members of the British Royal Institution came to see his invention.Happily, Baird?s demonstration was a success.Comprehension Questions:

1.Baird was interested in science ______

A.when he was studying at university.B.from his early childhood.C.only when was in his thirties.D.after he failed in a business.2.It took John Baird ______ to invent his television system.A.quite a long period B.almost three years C.no more than two years D.all his life 3.John Baird decided to go to Trinidad because ______

A.he had some inventions to make there.B.he wanted to go in for trade.C.he had jam factory to manage.D.the weather there was fine.

第四篇：事業(yè)單位會(huì)計(jì)制度(第三、四、五部分)

事業(yè)單位會(huì)計(jì)制度(第三、四、五部分)

事業(yè)單位會(huì)計(jì)制度(第三、四、五部分)

第三部分清理結(jié)算和結(jié)賬

事業(yè)單位在終了前，應(yīng)根據(jù)財(cái)政部門(mén)或主管部門(mén)的決算編審工作要求，對(duì)各項(xiàng)收支賬目、往來(lái)款項(xiàng)、貨幣資金和財(cái)產(chǎn)物資進(jìn)行全面的年終清理結(jié)算，在此基礎(chǔ)上

辦理結(jié)賬，編報(bào)決算。年

終清理結(jié)算的主要事項(xiàng)包括：清理、核對(duì)預(yù)算收支數(shù)字和各項(xiàng)繳撥款項(xiàng)、上交下?lián)芸铐?xiàng)數(shù)字。年終前，對(duì)財(cái)政部門(mén)、上級(jí)單位和所屬各

單位之間的全年預(yù)算數(shù)（包括追加追減和上、下劃數(shù)字）以及應(yīng)上交、撥補(bǔ)的款項(xiàng)等，都應(yīng)按

規(guī)定逐筆進(jìn)行汪理結(jié)算，保證上下級(jí)之間的預(yù)算數(shù)、領(lǐng)撥經(jīng)費(fèi)數(shù)和上交、下?lián)軘?shù)一致。為了準(zhǔn)確反映各項(xiàng)收支數(shù)額，凡屬本的應(yīng)撥應(yīng)交款項(xiàng)，應(yīng)當(dāng)在１２

月３１日前匯達(dá)對(duì)方。主管會(huì)計(jì)單位對(duì)所屬各單位的撥款應(yīng)截至１２月２５日為止，逾期一般不再下?lián)堋?/p>

凡屬本年的各項(xiàng)收入都應(yīng)及時(shí)入賬。本年的各項(xiàng)應(yīng)繳預(yù)算款和應(yīng)繳財(cái)政專(zhuān)戶(hù)的預(yù)算外資金收入，應(yīng)在年終前全部上繳。屬于本年的各項(xiàng)支出，應(yīng)按規(guī)定的支出如

實(shí)列報(bào)。單位支出決算，一律以基層用款單位截至１２月３１日的本年實(shí)際支出數(shù)為準(zhǔn)，不得將年終前預(yù)撥下年的預(yù)算撥款列入本年的支出，也不得以上

級(jí)會(huì)計(jì)單位的撥款數(shù)代替基層會(huì)計(jì)單位的實(shí)際支出數(shù)。事業(yè)單位的往來(lái)款項(xiàng)，年終前應(yīng)盡量清理完畢。按照有關(guān)規(guī)定應(yīng)當(dāng)轉(zhuǎn)作各面收入或各項(xiàng)支出的往來(lái)款項(xiàng)要及時(shí)轉(zhuǎn)入

各有關(guān)賬戶(hù)，編入本年決算。事業(yè)單位年終應(yīng)及時(shí)同開(kāi)戶(hù)銀行對(duì)賬，銀行存款賬面余額應(yīng)用銀行對(duì)賬單的余額核對(duì)相符。現(xiàn)金賬面余額應(yīng)同庫(kù)存現(xiàn)金核對(duì)相符。有價(jià)證券

賬面數(shù)字，一般應(yīng)同實(shí)存的有價(jià)證券核對(duì)相符。年終前，應(yīng)對(duì)各項(xiàng)財(cái)產(chǎn)物資進(jìn)行汪理盤(pán)點(diǎn)。發(fā)生盤(pán)盈、盤(pán)虧的，應(yīng)及時(shí)查明原因，按規(guī)定作出處理，調(diào)整賬務(wù)，作到賬實(shí)

相符，賬賬相符。事業(yè)單位在年終清理結(jié)算的基礎(chǔ)上進(jìn)行年終結(jié)賬。年終結(jié)賬包括年終轉(zhuǎn)賬、結(jié)清舊賬和記入新賬。年終轉(zhuǎn)賬。賬目核對(duì)無(wú)誤后，首先計(jì)算出各賬戶(hù)借方

或貸方的１２月份合計(jì)數(shù)和全年累計(jì)數(shù)，結(jié)出１２月末的余額。然后，編制結(jié)賬前的“資產(chǎn)負(fù)債表”，試算平衡后，再將應(yīng)對(duì)沖結(jié)轉(zhuǎn)的各個(gè)收支賬戶(hù)的余額按年終沖轉(zhuǎn)辦

法，填制１２月３１日的記賬憑單辦理結(jié)賬沖轉(zhuǎn)。結(jié)清舊賬。將轉(zhuǎn)賬后無(wú)余額的賬戶(hù)結(jié)出全年總累計(jì)數(shù)，然后在下面劃雙紅經(jīng)，表示本賬戶(hù)全部結(jié)清。對(duì)年終有余額的賬

戶(hù)，在“全年累計(jì)數(shù)”下行的“摘要”欄內(nèi)注明“結(jié)轉(zhuǎn)下年”字樣，再在下面劃雙紅線，表示年終余額轉(zhuǎn)入新賬，舊賬結(jié)束。記入新賬。根據(jù)本各賬戶(hù)余額，編制年

終決算的“資產(chǎn)負(fù)債表”和有關(guān)明細(xì)表。將表列各賬戶(hù)的年終余額數(shù)（不編制記賬憑單），直接記入新相應(yīng)的各有關(guān)賬戶(hù)，并在“摘要”欄注明“上年結(jié)轉(zhuǎn)”字樣，以區(qū)別新發(fā)生數(shù)。事業(yè)單位的決算經(jīng)財(cái)政部門(mén)或引級(jí)單位審批后，需調(diào)整決算數(shù)字時(shí)，應(yīng)作相應(yīng)調(diào)整。

第四部分　會(huì)計(jì)報(bào)表的編審

事業(yè)單位會(huì)計(jì)報(bào)表是反映事業(yè)單位財(cái)務(wù)狀況和收支情況的書(shū)面文件，是財(cái)政部門(mén)和上級(jí)單位了解情況、掌握政策、指導(dǎo)單位預(yù)算執(zhí)行工作的重要資料，也是編制下單位財(cái)務(wù)收支計(jì)劃的基礎(chǔ)。各單位財(cái)務(wù)部門(mén)必須認(rèn)真做好會(huì)計(jì)報(bào)有的編審工作。

事業(yè)單位會(huì)計(jì)報(bào)表主要包括資產(chǎn)負(fù)債表、收入支出表、附表及會(huì)計(jì)報(bào)表附注和收支情況說(shuō)明書(shū)等。報(bào)表格式及說(shuō)明詳見(jiàn)本制度附件《事業(yè)單位會(huì)計(jì)憑證》、《事業(yè)單位會(huì)計(jì)賬簿》和《事業(yè)單位會(huì)計(jì)報(bào)表》。對(duì)于有專(zhuān)款收支業(yè)務(wù)的單位，應(yīng)根據(jù)財(cái)政部門(mén)或主管部門(mén)的要求編報(bào)專(zhuān)項(xiàng)資金收支情況表，報(bào)表格式另定

事業(yè)單位會(huì)計(jì)報(bào)表應(yīng)當(dāng)根據(jù)登記完整、核對(duì)無(wú)誤的賬簿記錄和其他有關(guān)資料編制，要做到數(shù)字正確，內(nèi)容完整，報(bào)送及時(shí)。

一、各單位應(yīng)當(dāng)加強(qiáng)日常會(huì)計(jì)核算工作，會(huì)計(jì)報(bào)表的數(shù)字要根據(jù)經(jīng)審核無(wú)誤的會(huì)計(jì)賬簿記錄匯總，切實(shí)做到賬表相符，有根有據(jù)，不得估列代編。

二、會(huì)計(jì)報(bào)表要層層匯總，上級(jí)單位要在編制本級(jí)會(huì)計(jì)報(bào)表的基礎(chǔ)上，根據(jù)本級(jí)會(huì)計(jì)報(bào)表和經(jīng)審查過(guò)的所屬單位會(huì)計(jì)報(bào)表，編制匯總會(huì)計(jì)報(bào)表，并將上下級(jí)之間的對(duì)應(yīng)科目數(shù)字沖銷(xiāo)后，逐級(jí)匯總上報(bào)。上報(bào)上級(jí)單位和同級(jí)財(cái)政部門(mén)的會(huì)計(jì)報(bào)表必須經(jīng)會(huì)計(jì)主管人員和單位負(fù)責(zé)人審閱簽章并加蓋公章。

三、國(guó)有事業(yè)單位應(yīng)按本制度規(guī)定的格式、內(nèi)容和期限，向財(cái)政部門(mén)或主管單位報(bào)送會(huì)計(jì)報(bào)表。中央各部門(mén)、各省、自治區(qū)、直轄市財(cái)政廳(局)可根據(jù)工作需要增設(shè)會(huì)計(jì)報(bào)表。事業(yè)單位內(nèi)部管理需要的特殊會(huì)計(jì)報(bào)表，由單位自行規(guī)定。

四、會(huì)計(jì)報(bào)表分為月報(bào)、季報(bào)和年報(bào)(決算)三種。月份會(huì)計(jì)報(bào)表應(yīng)于月份終了后三日?qǐng)?bào)出；季度報(bào)表應(yīng)于季度終了后五日?qǐng)?bào)出；會(huì)計(jì)報(bào)表應(yīng)按財(cái)政部決算通知規(guī)定及主管部門(mén)要求的格式和期限報(bào)出。年報(bào)應(yīng)抄報(bào)同級(jí)國(guó)有資產(chǎn)管理部門(mén)。

第五部分　附　件

附件一　事業(yè)單位會(huì)計(jì)憑

證

一、原始憑征

原始憑證是經(jīng)濟(jì)業(yè)務(wù)發(fā)生時(shí)取得的書(shū)面證明，是會(huì)計(jì)事項(xiàng)的唯一合法憑證，是登記明細(xì)賬的依據(jù)。事業(yè)單位原始憑證主要有：

1.收款收據(jù)；

2.借款憑證；

3.預(yù)算撥款憑證；

4.各種稅票；

5.材料出、入庫(kù)單；6.固定資產(chǎn)出、入庫(kù)單；

7.開(kāi)戶(hù)銀行轉(zhuǎn)來(lái)的收、付款憑證；

8.往來(lái)結(jié)算憑證；

9.其他足以證明會(huì)計(jì)事項(xiàng)發(fā)生經(jīng)過(guò)的憑證和文件等。

二、記賬憑證

記賬憑證是由會(huì)計(jì)人員根據(jù)審核后的原始憑證填制的，并作為登記賬簿依據(jù)的憑證。事業(yè)

單位的記賬憑證主要包括收款憑證、付款憑證和轉(zhuǎn)賬憑證三種。

1.記賬憑證參考格式見(jiàn)格式

一、格式二和格式三。

格式一

收款憑證

出納編號(hào)_______

制單編號(hào)_______

借方科目：年　月　日

───────┬─────┬─────────┬──────────┬──┐

對(duì)方單位│　摘　要　│　貸　方　科　目　│金額│記賬│

│├────┬────┼──────────┤│

（或繳款人）││總賬科目│明細(xì)科目│千百十萬(wàn)千百十元角分│符號(hào)│

───────┼─────┼────┼────┼┼┼┼┼┼┼┼┼┼┼┼┼┼┤

││││││││││││││││││附

││││││││││││││││││憑

││││││││││││││││││證

││││││││││││││││││

───────┴─────┼────┴────┼┼┼┼┼┼┼┼┼┼┼┼┼┼┤張

│合計(jì)金額│││││││││││││││

─────────────┴─────────┴┴┴┴┴┴┴┴┴┴┴┴┴┴┘

會(huì)計(jì)主管記賬稽核出納制單

格式二

付款憑證

出納編號(hào)_______

制單編號(hào)_______

貸方科目：年　月　日

───────┬─────┬─────────┬──────────┬──┐

對(duì)方單位│　摘　要　│　借　方　科　目　│　金　額│記賬│

│├────┬────┼──────────┤│

（或領(lǐng)款人）││總賬科目│明細(xì)科目│千百十萬(wàn)千百十元角分│符號(hào)│

───────┼─────┼────┼────┼┼┼┼┼┼┼┼┼┼┼┼┼┼┤

││││││││││││││││││　附

││││││││││││││││││　憑

││││││││││││││││││　證

││││││││││││││││││　張

─────────────┼────┴────┼┼┼┼┼┼┼┼┼┼┼┼┼┼┤

│合計(jì)金額│││││││││││││││

─────────────┴─────────┴┴┴┴┴┴┴┴┴┴┴┴┴┴┘

會(huì)計(jì)主管記賬稽核出納制單

格式三

轉(zhuǎn)賬憑證

出納編號(hào)_______

年　月　日制單編號(hào)_______

────┬─┬─────────┬───────┬──────────┬──┐

對(duì)方單位│摘│借　方│貸方│金　額│記賬│

（或領(lǐng)　│　├────┬────┼───┬───┼──────────┤│

款人）│要│總賬科目│明細(xì)科目│總賬　│明細(xì)　│千百十萬(wàn)千百十元角分│符號(hào)│

│　│││科目　│科目　│││

────┼─┼────┼────┼───┼───┼┼┼┼┼┼┼┼┼┼┼┼┼┼┤附

│　│││││││││││││││││││憑

│　│││││││││││││││││││證

│　│││││││││││││││││││

│　│││││││││││││││││││張

────┴─┴────┴────┴───┴───┴┴┴┴┴┴┴┴┴┴┴┴┴┴┘

領(lǐng)

會(huì)計(jì)主管記賬稽核出納制單款人

繳

2.記賬憑證編制方法

(1)事業(yè)單位應(yīng)根據(jù)經(jīng)審核無(wú)誤的原始憑證，歸類(lèi)整理編制記賬憑證。

記賬憑證的各項(xiàng)內(nèi)容必須填列齊全，經(jīng)復(fù)核后憑以記賬。制證人必須簽名或蓋章。

(2)記賬憑證一般根據(jù)每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的原始憑證編制。當(dāng)天發(fā)生的同類(lèi)會(huì)計(jì)事項(xiàng)可以適當(dāng)歸

并后編制。不同會(huì)計(jì)事項(xiàng)的原始憑證，不得合并編制一張記賬憑證，也不得把幾天的會(huì)計(jì)事項(xiàng)

加在一起作一個(gè)記賬憑證。

(3)記賬憑證必須附有原始憑證。一張?jiān)紤{證涉及到幾張記賬憑證的，可以把原始憑證附

在主要的一張記賬憑證后面，在其他記賬憑證上注明附有原始憑證的記賬憑證的編號(hào)。結(jié)賬和

更正錯(cuò)誤的記賬憑證，可以不附原始憑證，但應(yīng)經(jīng)主管會(huì)計(jì)人員簽章。

(4)記賬憑證必須清晰、工整，不得潦草。記賬憑證由指定人員復(fù)核，并經(jīng)會(huì)計(jì)主管人員簽

章后據(jù)以記賬。

(5)記賬憑證應(yīng)按照會(huì)計(jì)事項(xiàng)發(fā)生的日期，順序整理制證記賬。按照制證的順序，每月從第一號(hào)起編一個(gè)連續(xù)號(hào)。

(6)記賬憑證每月應(yīng)按順序號(hào)整理，連同所附的原始憑證加上封面，裝訂成冊(cè)保管。記賬憑

證封面樣式見(jiàn)格式四。

格式四

(單位名稱(chēng))

記賬憑證封面

──────┬──────────────────────────

時(shí)間　│年　月

──────┼──────────────────────────

冊(cè)數(shù)　│本　月　共冊(cè)本　冊(cè)　是　第冊(cè)

──────┼──────────────────────────

張數(shù)　│本冊(cè)自第號(hào)至第號(hào)

──────┴──────────────────────────

會(huì)計(jì)主管裝訂人

3.錯(cuò)誤更正

事業(yè)單位會(huì)計(jì)填制的記賬憑證發(fā)生錯(cuò)誤時(shí)，不得挖補(bǔ)、涂抹、刮擦或使用化學(xué)藥水消字，應(yīng)按下列方法更正：

(1)發(fā)現(xiàn)未登記賬簿的記賬憑證錯(cuò)誤，應(yīng)將原記賬憑證作廢，重新編制記賬憑證；

(2)發(fā)現(xiàn)已經(jīng)登記賬簿的記賬憑證錯(cuò)誤，應(yīng)采用“紅字沖正法”或“補(bǔ)充登記法”更正。

采用計(jì)算機(jī)做記賬憑證的，用“紅字沖正法”時(shí)，以負(fù)數(shù)表示。

附件二　事業(yè)單位會(huì)計(jì)賬簿

一、會(huì)計(jì)賬簿種類(lèi)

事業(yè)單位會(huì)計(jì)可根據(jù)需要設(shè)置以下賬簿：

1.總賬。作為核算資產(chǎn)、負(fù)債、凈資產(chǎn)、收入、支出、結(jié)余的總括情況平衡賬務(wù)，控制和

核對(duì)各種明細(xì)賬?？傎~格式通常采用三欄式賬簿，按照會(huì)計(jì)科目名稱(chēng)設(shè)置賬戶(hù)。

2.明細(xì)賬。是用以對(duì)總賬有關(guān)科目進(jìn)行明細(xì)核算的賬簿。明細(xì)賬的格式一般采用三欄式或

多欄式。主要設(shè)置：

收入明細(xì)賬。包括財(cái)政補(bǔ)助收入明細(xì)賬、事業(yè)收入明細(xì)賬、經(jīng)營(yíng)收入明細(xì)賬、撥入專(zhuān)款明

細(xì)賬、附屬單位繳款明細(xì)賬及其他收入明細(xì)賬。

支出明細(xì)賬。包括撥出經(jīng)費(fèi)明細(xì)賬、撥出專(zhuān)款明細(xì)賬、專(zhuān)項(xiàng)資金支出明細(xì)賬、事業(yè)支出明

細(xì)賬、經(jīng)營(yíng)支出明細(xì)賬及對(duì)所屬單位補(bǔ)助明細(xì)賬等。

往來(lái)款項(xiàng)明細(xì)賬。包括應(yīng)收賬款明細(xì)賬、其他應(yīng)收款明細(xì)賬、應(yīng)付賬款明細(xì)賬、其他應(yīng)付

款明細(xì)賬等。

會(huì)計(jì)賬簿格式見(jiàn)格式

五、格式六。

格式五

三欄式賬簿

賬

本賬頁(yè)數(shù)會(huì)計(jì)科目：_________

本戶(hù)頁(yè)數(shù)戶(hù)名：_________

余額

憑證號(hào)摘要借方金額貸方金額

年月日借或貸金額

格式六

多欄式賬簿

明細(xì)賬

明細(xì)科目或戶(hù)名：_________第頁(yè)

年

憑證號(hào)摘要借方貸方金額借(貸)方余額分析

月日

說(shuō)明：各種收支明細(xì)賬可采用本賬格式。本賬作支出明細(xì)核算時(shí)，“借(貸)方余額分析”

欄以借方為主。本賬作收入明細(xì)核算時(shí)，“借(貸)方余額分析”欄以貸方為主。

二、賬簿使用要求

1.會(huì)計(jì)賬簿的使用，以每一會(huì)計(jì)為限。每一賬簿啟用，應(yīng)填寫(xiě)“經(jīng)管人員一覽表”和

“賬簿目錄”，附于賬簿扉頁(yè)上。

賬簿經(jīng)管人員一覽表和賬戶(hù)目錄樣式見(jiàn)格式

七、格式八。

格式七

經(jīng)管人員一覽表

┌────────┬──────────────────────┐

│財(cái)政機(jī)關(guān)名稱(chēng)││

├────────┼──────────────────────┤

│賬簿名稱(chēng)││

├────────┼──────────────────────┤

│賬簿頁(yè)數(shù)│從第頁(yè)起至第頁(yè)止共頁(yè)│

├────────┼──────────────────────┤

│啟用日期│年月日│

├────────┼───────┬────────┬─────┤

│會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人││會(huì)計(jì)主管人員││

├────────┼───────┴────────┴─────┤

│經(jīng)管人員│經(jīng)管日期移交日期│

├────────┼──────────────────────┤

│接辦人員│接管日期監(jiān)交人員│

└────────┴──────────────────────┘

格式八

賬戶(hù)目錄

科目編號(hào)和名稱(chēng)頁(yè)號(hào)科目編號(hào)和名稱(chēng)頁(yè)號(hào)

2.手工記賬必須使用藍(lán)、黑色墨水書(shū)寫(xiě)，不得使用鉛筆、圓珠筆。紅色墨水除登記收入

負(fù)數(shù)使用外，只能在劃線、改錯(cuò)、沖賬時(shí)使用。賬簿必須按照編定的頁(yè)數(shù)連續(xù)記載，不得隔

頁(yè)、跳行。如因工作疏忽發(fā)生跳行或隔頁(yè)時(shí)，應(yīng)當(dāng)將空行、空頁(yè)劃線注銷(xiāo)，并由記賬人員簽

名蓋章。

登記賬簿要及時(shí)準(zhǔn)確，日清月結(jié)，文字和數(shù)字的書(shū)寫(xiě)要清晰整潔。

3.會(huì)計(jì)賬簿應(yīng)根據(jù)已經(jīng)審核過(guò)的會(huì)計(jì)憑證登記。記賬時(shí)，將記賬憑證的編號(hào)記入賬簿內(nèi)；

記賬后，在記賬憑證上用“√”符號(hào)注明，表示已登記入賬。

4.各種賬簿記錄應(yīng)按月結(jié)賬，求出本期發(fā)生額和余額。

三、錯(cuò)誤更正

賬簿記錄如發(fā)生錯(cuò)誤，不能挖補(bǔ)、涂抹、刮擦或用化學(xué)藥水除跡。應(yīng)按下列方法更正：

手工記賬發(fā)生文字或數(shù)字書(shū)寫(xiě)錯(cuò)誤，用“劃線更正法”更正，并由記賬人員在更正處蓋

章。

由于記賬憑證科目對(duì)應(yīng)關(guān)系填錯(cuò)引起的，應(yīng)按更正的記賬憑證登記賬簿。

附件三事業(yè)單位會(huì)計(jì)報(bào)表

一、資產(chǎn)負(fù)債表

1.資產(chǎn)負(fù)債表(格式九)是反映事業(yè)單位在某一特定日期財(cái)務(wù)狀況的報(bào)表。本表按照“資產(chǎn)

支出＝負(fù)債 凈資產(chǎn) 收入”的平衡公式設(shè)置。左方為資產(chǎn)部類(lèi)，右方為負(fù)債部類(lèi)，左右兩方總

計(jì)數(shù)相等。

2.事業(yè)單位應(yīng)先編出本單位的資產(chǎn)負(fù)債表，然后與經(jīng)審核無(wú)誤的所屬下級(jí)單位匯總的資產(chǎn)

負(fù)債表匯總，編成本部門(mén)總的資產(chǎn)負(fù)債表。

格式九

資產(chǎn)負(fù)債表

編表單位：年月日單位：元

科目編號(hào)資產(chǎn)部類(lèi)年初數(shù)期末數(shù)科目編號(hào)負(fù)債部類(lèi)年初數(shù)期末數(shù)

一、資產(chǎn)類(lèi)

二、負(fù)債類(lèi)

201借入款項(xiàng)

101現(xiàn)金202應(yīng)付票據(jù)

102銀行存款203應(yīng)付賬款

105應(yīng)收票據(jù)204預(yù)收賬款

106應(yīng)收賬款207其他應(yīng)付款

108預(yù)付賬款208應(yīng)繳預(yù)算款

110其他應(yīng)收款209應(yīng)繳財(cái)政專(zhuān)戶(hù)款

115材料210應(yīng)交稅金

116產(chǎn)成品負(fù)債合計(jì)：

117對(duì)外投資

120固定資產(chǎn)

三、凈資產(chǎn)類(lèi)

124無(wú)形資產(chǎn)301事業(yè)基金

資產(chǎn)合計(jì)：其中：一般基金

投資基金

302固定基金

303專(zhuān)用基金

306事業(yè)結(jié)余

307經(jīng)營(yíng)結(jié)余

五、支出類(lèi)凈資產(chǎn)合計(jì)：

501撥出經(jīng)費(fèi)

502撥出專(zhuān)款

四、收入類(lèi)

503專(zhuān)款支出401財(cái)政補(bǔ)助收入

504事業(yè)支出403上級(jí)補(bǔ)助收入

505經(jīng)營(yíng)支出404撥入專(zhuān)款

509成本費(fèi)用405事業(yè)收入

512銷(xiāo)售稅金409經(jīng)營(yíng)收入

516上繳上級(jí)支出412附屬單位繳款

517對(duì)附屬單位補(bǔ)助413其他收入

520結(jié)轉(zhuǎn)自籌基建

支出合計(jì)：收入合計(jì)：

資產(chǎn)部類(lèi)總計(jì)：負(fù)債部類(lèi)總計(jì)：

二、收入支出表

收入支出表(格式十)是反映事業(yè)單位在一定期間的收支結(jié)余及其分配情況的報(bào)表。收入支

出表的項(xiàng)目，應(yīng)當(dāng)按收支的構(gòu)成和結(jié)余分配情況分項(xiàng)列示。

收入支出表的附表主要是事業(yè)支出明細(xì)表(格式十一)和經(jīng)營(yíng)支出明細(xì)表(格式十二)。支出

明細(xì)表的項(xiàng)目應(yīng)按“國(guó)家預(yù)算支出科目”列示。在事業(yè)支出明細(xì)表中，對(duì)于用財(cái)政撥款和預(yù)算

外資金收入安排的支出應(yīng)按財(cái)政部門(mén)的要求分別列示。

格式十

收入支出表

編表單位：年月日單位：元

收入項(xiàng)目累計(jì)數(shù)支出項(xiàng)目累計(jì)數(shù)結(jié)余項(xiàng)目累計(jì)數(shù)

財(cái)政補(bǔ)助收入撥出經(jīng)費(fèi)事業(yè)結(jié)余

上級(jí)補(bǔ)助收入上繳上級(jí)支出1.正常收支結(jié)余

附屬單位繳款對(duì)附屬單位補(bǔ)助2.收回以前事業(yè)支出

事業(yè)收入事業(yè)支出

其中：預(yù)算外資金收入其中：財(cái)政補(bǔ)助支出

預(yù)算外資金支出

其他收入銷(xiāo)售稅金

結(jié)轉(zhuǎn)自籌基建

小計(jì)小計(jì)

經(jīng)營(yíng)收入經(jīng)營(yíng)支出經(jīng)營(yíng)結(jié)余

銷(xiāo)售稅金以前經(jīng)營(yíng)虧損

（一）小計(jì)小計(jì)

撥入專(zhuān)款撥出專(zhuān)款結(jié)余分配

專(zhuān)款支出1.應(yīng)交所得稅

2.提取專(zhuān)用基金

3.轉(zhuǎn)入事業(yè)基金

4.其他

小計(jì)小計(jì)

總計(jì)總計(jì)

格式十一

事業(yè)支出明細(xì)表

編表單位：年月日單位：元

項(xiàng)目合計(jì)基本工資補(bǔ)助工資其他工資職工福利費(fèi)社會(huì)保障費(fèi)助學(xué)金公務(wù)費(fèi)設(shè)備購(gòu)置費(fèi)修繕費(fèi)業(yè)務(wù)費(fèi)其他費(fèi)用備注

列次***13

事業(yè)支出

其中：

1．財(cái)政撥款支出

2．預(yù)算外資金支出

合計(jì)

編表說(shuō)明:

1.“財(cái)政撥款支出”是指事業(yè)單位用財(cái)政補(bǔ)助收入安排的支出。

2.“預(yù)算外資金支出”是指事業(yè)單位用預(yù)算外資金收入安排的支出。

3.在“財(cái)政撥款支出”和“預(yù)算外資金支出”中對(duì)于財(cái)政部門(mén)指定用途的，應(yīng)按指定的用途填列；對(duì)于沒(méi)有指定用途，按本表所列項(xiàng)目分別列示。

4.本表按“款”填列，每“款”填一張報(bào)表。

5.各事業(yè)單位對(duì)于上述兩項(xiàng)支出可根據(jù)核定預(yù)算和實(shí)際使用情況，采用統(tǒng)計(jì)方法填列。

格式十二

經(jīng)營(yíng)支出明細(xì)表

編表單位：年月日單位：元

項(xiàng)目合計(jì)基本工資補(bǔ)助工資其他工資職工福利費(fèi)社會(huì)保障費(fèi)助學(xué)金公務(wù)費(fèi)設(shè)備購(gòu)置費(fèi)修繕費(fèi)業(yè)務(wù)費(fèi)其他費(fèi)用備注

列次***13

經(jīng)營(yíng)支出

2

合計(jì)

補(bǔ)充資料：

實(shí)行內(nèi)部成本核算的單位應(yīng)填列以下成本費(fèi)用的補(bǔ)充資料：

未結(jié)轉(zhuǎn)到經(jīng)營(yíng)支出的成本費(fèi)用：

其中：基本工資：職工福利費(fèi)：設(shè)備購(gòu)置費(fèi)：

補(bǔ)助工資：社會(huì)保障費(fèi)：修繕費(fèi)：

其他工資：公務(wù)費(fèi)：業(yè)務(wù)費(fèi)：

其他費(fèi)用：

編表說(shuō)明：本表經(jīng)營(yíng)支出欄下可按經(jīng)營(yíng)業(yè)務(wù)的種類(lèi)分類(lèi)填列。

第五篇：【答案版】閱讀理解練習(xí)(五)

初一年級(jí)閱讀理解匯編

（五）閱讀《父親》，回答問(wèn)題。

父親

景凱旋

①快到父親節(jié)了，給哥哥打電話，想知道父親的墓地怎么樣了。父親的墓地就在青城后山，聽(tīng)說(shuō)這次大地震，那兒的山體也有垮塌。當(dāng)年聽(tīng)到父親去世的消息時(shí)，我正在遙遠(yuǎn)的伊斯坦布爾，那個(gè)晚上，也是一個(gè)人走到一處墓地，把所有的墓碑看了個(gè)遍，然后坐在蕭蕭的柏樹(shù)下，直到夜深。

②記憶中父親的脾氣很急躁。小時(shí)候在院子里玩土炮仗，他正巧路過(guò)，嚇了一大跳，憤．．．．．．怒中撿起一塊磚頭，就沖我奔來(lái)。我連滾帶爬才逃過(guò)一劫。還有一次，為件小事頂了父親幾．．．．．．．．句，他不由分說(shuō)就重重給了我一巴掌，這下母親生氣了，不準(zhǔn)我們跟父親說(shuō)話。幾天后，我玩耍時(shí)跌了一跤，鼻血長(zhǎng)淌，父親又正巧路過(guò)，便把我叫住，從口袋里掏出一張手帕遞給我。我心里一酸，原諒了父親，母親發(fā)起的糾葛自然也就停止了。

③父親其實(shí)性格溫和，從來(lái)沒(méi)跟人紅過(guò)臉。用一句古語(yǔ)說(shuō)，他的一生是“沉淪下僚”，在大山深處的小縣做一個(gè)小官員。他也很知足，常常騎車(chē)下鄉(xiāng)，爬幾千米高的高山。我常想，要不是時(shí)代的因緣際會(huì)，他也許就是山西老家一個(gè)鄉(xiāng)村教員，不會(huì)大老遠(yuǎn)地跑到四川來(lái)，晚年也回不了故土。他能不知足嗎？文革時(shí)，我們家占全了，父親是“叛徒”，母親是“特務(wù)”。那時(shí)候，母親整夜睡不著覺(jué)，而父親每次被批斗回來(lái)，倒頭便睡。他后來(lái)說(shuō)他不怕遭難，可我總有點(diǎn)不信，我覺(jué)得父親是不能往深處想的人，這樣反而好，不受苦。

④以后父母就提前退休了，遷到山外的都江堰。但父親還是常坐著車(chē)回黑水去，他想把自己的歷史問(wèn)題解決好。記得有次他從外面回來(lái)，興沖沖地給我們看一張紙，那是一份州里的文件，將他的黨籍恢復(fù)至1937年，還惠而不費(fèi)地給了個(gè)副廳級(jí)?？吹竭@些，我們兄妹都漠然以對(duì)，父親臉上有些尷尬，倒是母親生氣了，她說(shuō)，雖然這沒(méi)有什么意義，但畢竟是父親的一個(gè)心愿。那一代人總是有許多心愿，難以了結(jié)。差可慰藉的是，父親 年輕時(shí)也喜歡寫(xiě)點(diǎn)東西，還在1937年的《大公報(bào)》上發(fā)表過(guò)一篇小說(shuō)《欠債者》，一看就是受五四新文學(xué)的影響。我翻遍圖書(shū)館，找到了這份報(bào)紙，讓父親高興了好一陣子。

⑤晚年的父親脾性越來(lái)越好，好微笑，好感傷，好流淚。家人聚在一起，聊起社會(huì)上的腐敗，聊起某某事件，某某偉人去世，他總會(huì)禁不住老淚縱橫，這時(shí)我們就會(huì)笑他，笑得他不好意思起來(lái)。他覺(jué)得以前的社會(huì)很純潔，以后呢，還是有希望的。母親罵他心存幻想，跟不上時(shí)代，但卻不喜歡我們看不起父親，她可以?xún)锤赣H，我們不行，她必須在子女面前維護(hù)父親的那一點(diǎn)尊嚴(yán)。

⑥家里的事從來(lái)都是母親做主，父親倒成了可有可無(wú)的人。而且越到晚年，母親越表現(xiàn)出決斷的魄力，也比父親有見(jiàn)識(shí)得多。但母親畢竟也年紀(jì)大了，感情上越來(lái)越依賴(lài)子女。結(jié)果是許多事父親聽(tīng)母親的，母親聽(tīng)我們的。而我們呢，卻越來(lái)越少跟父母聊天，不是忙，是沒(méi)有話講。父親不可能理解我，我也難以深入他的內(nèi)心。雖說(shuō)我在外地工作，也偶爾會(huì)想念他，但總覺(jué)得在忽略什么。在人與人的真正關(guān)系上，我們其實(shí)都是孤獨(dú)的。

⑦父親開(kāi)始喜歡一個(gè)人散步，走到附近衛(wèi)校的小樹(shù)林里，對(duì)著下午的夕陽(yáng)坐一會(huì)兒，然后站起來(lái)往回走。他的腰越來(lái)越彎，走得越來(lái)越慢，如果看到我們?nèi)ソ铀?，便?huì)露出淺淺的笑容。因此，當(dāng)聽(tīng)到父親的噩耗時(shí)，我一時(shí)仍不能相信他就這樣走了，他沒(méi)什么大病，他是燈殘油盡。據(jù)母親后來(lái)對(duì)我說(shuō)，父親走的那一瞬間，眼里又流出了一滴眼淚。他是舍不得你們呀，她說(shuō)。

⑧我常常想，父親對(duì)我意味著什么？他是一座山，常擋住我的視線，為了自己方便和懶惰，我時(shí)常想繞行而過(guò)，等到這山塌了，我才突然明白，這座山擋住的是我們稱(chēng)之為終點(diǎn)的那個(gè)東西，從此以后我的前面也就一眼望到頭了。

1、試分析第②自然段中加點(diǎn)詞的表達(dá)效果？（2分）

【答案】抓住了父親的神態(tài)、動(dòng)作進(jìn)行描寫(xiě)，（1分）形象生動(dòng)地刻畫(huà)了父親急躁的特點(diǎn)（0.5分），表現(xiàn)了父親對(duì)我的關(guān)愛(ài)之情（0.5分）

【解析】分析句子的表達(dá)效果，一般要從表現(xiàn)手法，修辭方法，表現(xiàn)人物性格和表達(dá)人物情/ 5

感等角度來(lái)進(jìn)行，分析是要聯(lián)系文章主旨。

2、閱讀全文，說(shuō)說(shuō)父親是一個(gè)怎樣的人？（4分）

【答案】對(duì)子女粗暴關(guān)愛(ài)、對(duì)生活溫和樂(lè)觀、對(duì)榮譽(yù)執(zhí)著珍視，晚年因孤獨(dú)對(duì)家人更加依賴(lài)掛念。

【解析】仔細(xì)閱讀全文，抓住相關(guān)故事情節(jié)，分析任務(wù)的性格特征。

3、文章回憶了父親一生中的幾個(gè)片斷，蘊(yùn)含了父子間怎樣的感情？（3分）

【答案】從文中可以看出：父親對(duì)我們深深的愛(ài)和希望（1分），以及我對(duì)父親的理解、懺悔，還有感人至深的痛苦懷念之情。

【解析】閱讀全文，注意要從兩方面進(jìn)行分析,即父親對(duì)兒子，兒子對(duì)父親。

4、聯(lián)系全文，體會(huì)尾段畫(huà)線句的含義和作用？（4分）

【答案】含義：年輕時(shí)的父親在“我”眼中如同一座山 一般威嚴(yán)粗暴，讓“我”敬畏遠(yuǎn)避；晚年父親的去世卻讓我一下子看到人生的全部，“稱(chēng)之為終點(diǎn)的那個(gè)東西”指人生盡頭，說(shuō)明父親的去世讓我失去了精 神的依靠，讓我痛苦萬(wàn)分。作用：結(jié)構(gòu)上收束全文，照應(yīng)前文回憶“父親的脾氣很急躁”，以及父親孤獨(dú)離世的內(nèi)容，在情感內(nèi)容上升華了主題，拓展了情感內(nèi)涵。

【解析】理解句子含義：一要聯(lián)系文章內(nèi)容，二要了解作者的背景，三要找出重點(diǎn)詞語(yǔ)來(lái)理解，四要展開(kāi)想象和聯(lián)想，五要通順連貫組織起來(lái)。在平時(shí)要多練習(xí)，方能逐步掌握其技巧。閱讀《鄉(xiāng)村的炊煙》，回答問(wèn)題。

鄉(xiāng)村的炊煙 錢(qián)國(guó)宏

①到了鄉(xiāng)下，渾身上下便像松勁的彈簧，驟然間放松了許多——因?yàn)橛辛舜稛煹臐?rùn)澤。②前幾日到鄉(xiāng)下看望年邁的父母，趕至老家的村外時(shí)，已是黃昏時(shí)分了。未進(jìn)村子，便遙遙地望見(jiàn)了村落上空懶散飄蕩的炊煙。濃重的，似丹青妙手隨意的潑墨；輕淡的，如浣紗姑娘信手放飛的一縷白紗，縈繞在村子的上空，縈繞在茂密卻又稀疏的樹(shù)冠之間。

③炊煙，牽出了我多少美好的回憶??！我生在農(nóng)村，長(zhǎng)在鄉(xiāng)下。一年四季中，炊煙像永不凋謝的玫瑰，傲然開(kāi)在莊戶(hù)人的視野里、生活中。沐浴在炊煙中，我仿佛又回到了無(wú)憂(yōu)無(wú)慮的童年，一組組美好而又難忘的畫(huà)面爭(zhēng)相在眼前疊現(xiàn)：炊煙中，我挎著菜籃子去地里剜野菜，不知名的鳥(niǎo)在樹(shù)頭嘰嘰喳喳地唱個(gè)不停，嫩黃的野花與婆 婆丁、苦麻菜一起，生機(jī)勃勃地點(diǎn)綴著星期天的晌午；水田里，稻苗青青、渠水泠泠，空氣里彌漫著水的清涼和花的馨香……

④早晨，曙色熹微，小村的輪廓漸漸在淡淡的晨霧中清晰起來(lái)，一柱柱炊煙慵懶地織上天空。于是，剛剛睜開(kāi)惺忪睡眼的小村便有了生機(jī)和靈氣。在冉冉升起的酡紅旭日中，狹窄的村巷，古樸的房舍，錯(cuò)落的樹(shù)木，以及泄閘般涌出圈欄的牛羊，便都在灰蒙蒙的炊煙中，統(tǒng)統(tǒng)被詩(shī)意化了——故鄉(xiāng)，也因此成了一幀水墨畫(huà)，永遠(yuǎn)地定格在我的記憶中。

⑤中午，在放午學(xué)的村童們嘹亮的歌聲中，炊煙又再一次爬上樹(shù)梢。炊煙中，依稀可以望見(jiàn)健壯的村姑們?cè)诟吒叩亩菇羌芎忘S瓜架間尋覓，采摘著午日的菜肴。收音機(jī)里又傳出了單田芳那一波三折、扣人心弦的評(píng)書(shū)，騾馬們拉著犁杖風(fēng)塵仆仆地從壟間趕回來(lái)，聞著熟悉的炊煙的氣息，它們?cè)诓垲^時(shí)不時(shí)地打著響鼻。炊煙在無(wú)風(fēng)的正午隨心所欲地飄蕩著，與灶間飄出的炒菜香氣和鍋鏟叮當(dāng)聲一起，成為小村午時(shí)特有的旋律。

⑥傍晚，天地間一片靜穆。炊煙再次從煙囪里鉆出來(lái)，戀戀不舍地在青麻和青稞間游移。牛羊們馱著落日的余暉再次涌進(jìn)巷口，晚歸的牧童騎在牛背上，清脆的嗓音連同剛剛學(xué)會(huì)的兒歌，在鄉(xiāng)間的小路上銀幣一般叮叮當(dāng)當(dāng)?shù)靥S；大人噙著煙斗，挽著褲腳，披一身余暉款款而歸；衣著樸素的村姑們鬢插野花，裹著麥香飄進(jìn)村口；年邁的老婆婆在炊煙的映襯下，拄著拐杖守在大門(mén)外，等候晚歸的兒女。/ 5

⑦鄉(xiāng)村的早晨，因炊煙而令人迷戀；鄉(xiāng)村的正午，因炊煙而令人流連；鄉(xiāng)村的傍晚，因炊煙而令人陶醉。炊煙，是鄉(xiāng)下女人在灶間孵化的夢(mèng)；是鄉(xiāng)下漢子放飛的鼾聲；是鄉(xiāng)下孩子嘴角溜出的童謠；是鄉(xiāng)下老婆婆望歸的真情……

⑧有炊煙的日子是甜美、滿(mǎn)足的日子，咋過(guò)、咋唱，都不過(guò)分，都不知足；有炊煙的巷子是神秘、多情的巷子，咋走、咋看，都不過(guò)癮，都不愿離開(kāi)；有炊煙的村落是真正的村落，咋描，咋畫(huà)，都難顯其中的靈性和韻味。那靈性是騾馬在槽頭咀嚼余暉的悠閑，那韻味是竹杖叩擊石板路的清亮聲音……

⑨炊煙是鄉(xiāng)村引以自豪的標(biāo)志，炊煙更是村落的靈魂和旗幟。炊煙依附于村落，村落又呵護(hù)了炊煙；炊煙詮釋了村落，村落又繁衍了炊煙。

⑩缺少炊煙的鄉(xiāng)下日子，孤獨(dú)、落寞、蒼白、無(wú)味；擁有炊煙的鄉(xiāng)下日子，激情、喜興、濃烈、有神！

⑾炊煙，是鄉(xiāng)村這根笛管中吹奏出的一支最美的、最亮的、最響的、橫亙古今的、形神畢肖的黃鐘大呂！

1、在作者筆下，鄉(xiāng)村的一切都充滿(mǎn)了詩(shī)情畫(huà)意，讓人流連不已。請(qǐng)根據(jù)文章內(nèi)容寫(xiě)出兩點(diǎn)。（2分）

小村的詩(shī)意在哪里？讓我來(lái)輕輕地告訴你——她在早晨的里，她在中午的喧囂和熱鬧里，她在傍晚的里……

【答案】生機(jī)和靈氣；寧?kù)o和溫馨。

【解析】學(xué)生感知文本內(nèi)容，學(xué)會(huì)在文章中找出照應(yīng)的內(nèi)容，又要學(xué)會(huì)概括內(nèi)容的能力。此處能總結(jié)概括內(nèi)容合理即可。

2、體會(huì)第③段畫(huà)線句“炊煙，牽出了我多少美好的回憶?。　钡淖饔?？（4分）

【答案】這句話在內(nèi)容上直抒胸臆，表現(xiàn)了炊煙這一形象與美好難忘的童年生活的密切聯(lián)系（2分）；結(jié)構(gòu)上承上啟下，引起下文對(duì)炊煙以及童年鄉(xiāng)村生活的描寫(xiě)。（2分）?！窘馕觥恐锌贾杏洈⑽慕?jīng)常出現(xiàn)分析文章某一段或某一句在內(nèi)容或結(jié)構(gòu)上的作用。內(nèi)容上有：點(diǎn)明文章中心主旨、畫(huà)龍點(diǎn)睛等作用；而結(jié)構(gòu)上通常有：總領(lǐng)全文、承上啟下、照應(yīng)前文等作用。此處這句話在內(nèi)容上直抒胸臆，表現(xiàn)了炊煙這一形象與美好難忘的童年生活的密切聯(lián)系；結(jié)構(gòu)上承上啟下，引起下文對(duì)炊煙以及童年鄉(xiāng)村生活的描寫(xiě)。

3、本文語(yǔ)言形象生動(dòng)而富有表現(xiàn)力，請(qǐng)對(duì)第⑧段畫(huà)線句進(jìn)行賞析。（4分）

有炊煙的日子是甜美、滿(mǎn)足的日子，咋過(guò)、咋唱，都不過(guò)分，都不知足；有炊煙的巷子是神秘、多情的巷子，咋走、咋看，都不過(guò)癮，都不愿離開(kāi)；有炊煙的村落是真正的村落，咋描，咋畫(huà)，都難顯其中的靈性和韻味。

【答案】詩(shī)一樣的語(yǔ)言、大量短句甚至詞語(yǔ)（1分），讀起來(lái)朗朗上口，節(jié)奏感強(qiáng)，具有音韻美（1分），生動(dòng)形象地表現(xiàn)了有炊煙的村落的靈性和韻味（或突出有炊煙的日子的甜美、滿(mǎn)足和有炊煙巷子的神秘、多情）（1分），表現(xiàn)出作者對(duì)故鄉(xiāng)的留戀和懷念（1分）?！窘馕觥繉W(xué)生應(yīng)注意語(yǔ)言賞析的常見(jiàn)題型。

1、分析某個(gè)加點(diǎn)詞語(yǔ)的表達(dá)效果。答題方法：（1）了解用詞之美——?jiǎng)釉~形容詞精辟準(zhǔn)確，把事物說(shuō)得形象具體；使用成語(yǔ)，為文章增色；關(guān)鍵詞能為中心服務(wù)。（2）掌握答題技巧：把握詞語(yǔ)的比喻義、引申義、雙關(guān)義。類(lèi)型2：找出文中你最喜歡的句子，并說(shuō)說(shuō)理由。答題方法：（1）了解語(yǔ)言美的幾種形式及作用①修辭之美------比喻、擬人：生動(dòng)形象地寫(xiě)出xx事物的xx特點(diǎn)。排比：增強(qiáng)文章氣勢(shì)，增加感染力、說(shuō)服力；對(duì)比：突出描寫(xiě)對(duì)象的某種特點(diǎn)；反復(fù)：有強(qiáng)調(diào)語(yǔ)氣，強(qiáng)化內(nèi)容的作用；夸張：突出事物特征，揭示本質(zhì)，給讀者以鮮明而強(qiáng)烈的印象；對(duì)偶：語(yǔ)句整齊、意韻鏗鏘；反問(wèn)：增強(qiáng)語(yǔ)氣，強(qiáng)烈抒情。注：必須結(jié)合相關(guān)語(yǔ)句分析。②句式之美----如駢句、長(zhǎng)短句、對(duì)偶句、也有排比句，還有運(yùn)用一組關(guān)聯(lián)詞語(yǔ)的句子等等。（作用：句式不同，表/ 5

達(dá)的效果就不同。疑問(wèn)句造成懸念，反問(wèn)句加強(qiáng)語(yǔ)氣，也可以從靈活多變、富有表現(xiàn)力等方面去品味其妙處）③哲理之美———形象而含蓄，具有言外之意，富有哲理的句子。這些句子一般在文章的開(kāi)頭結(jié)尾。（作用：可以給人以啟迪教育作用。）④內(nèi)容之美——內(nèi)容豐富、題材新穎又與中心連接緊密的句子。

4、聯(lián)系全文，說(shuō)說(shuō)你對(duì)第⑨段畫(huà)線句“炊煙更是村落的靈魂和旗幟”的理解？（4分）

【答案】村落因?yàn)橛辛舜稛煵庞辛松鷻C(jī)和靈氣，炊煙依附、詮釋村落，是村落繁衍生息的 標(biāo)志和旗幟（2分），同時(shí)，炊煙又是村民的精神寄托，讓鄉(xiāng)村生活充滿(mǎn)激情、喜氣、濃烈、有神。（2分）

【解析】理解文章語(yǔ)句的含義，一要結(jié)合具體的語(yǔ)境，二要聯(lián)系上下文，三要緊扣文章的中心主題，并能從文章的信息中找出依據(jù)和理由。閱讀《淡竹》，回答問(wèn)題。

淡竹 蘇滄桑

①初秋，我和他相遇在江南湖州一個(gè)叫“百草原”的山林中。

②他是竹，植物中的另類(lèi)。他看上去清瘦且憔悴，相對(duì)于百草原的其他植物，像一個(gè)混得不太好的中年人。

③稻子，正是揚(yáng)花灌漿的妙齡，名牌大學(xué)生般躊躇滿(mǎn)志；銀杏終于褪去了一身濃艷，和藍(lán)天的高潔媲美；法國(guó)梧桐是老實(shí)人，沉浸在年代久遠(yuǎn)的優(yōu)越感里，并不知道，有一種鵝掌梧桐，要悄然代替它無(wú)敵的位置；蘭花三七，像極薰衣草，卻更美，所有的花都虔誠(chéng)地朝一個(gè)方向，像被一種崇高使命蠱惑；浮萍無(wú)根，卻有心肺，掙脫著隨波逐流的命運(yùn)。貪婪的蔓，不知羞恥地攀爬在高大的冷杉上，一邊噬血，一邊甜言蜜語(yǔ)……

④幾乎所有的植物，都攢足勁兒，在喊——我要生存!我要開(kāi)花!我要結(jié)果!⑤甚至那口奇異的古井，都像藏著無(wú)窮的欲望，日夜暗涌不息的水，居然漫過(guò)高出地面一米的井沿。如果將井沿繼續(xù)壘高，水會(huì)怎樣? ⑥他是竹，是植物中的另類(lèi)。其實(shí)，名利、金錢(qián)、權(quán)勢(shì)，如同陽(yáng)光雨露的垂愛(ài)，蜜蜂花蝶的青睞，他不是不想要，可是，要彎下腰，要費(fèi)心機(jī)——要將每一條根都變成利爪，團(tuán)結(jié)土壤，虛偽地贊美越來(lái)越污濁的空氣；要與昆蟲(chóng)講和，與風(fēng)霜妥協(xié)；對(duì)蒼蠅漠視，對(duì)強(qiáng)加在身上的種種不公委曲求全，才能安身立命，才能有飛黃騰達(dá)的可能。

⑦可是，他的節(jié)生來(lái)就是直的，他不能彎腰；他的心生來(lái)就是空的，他不愿費(fèi)盡心機(jī)。⑧真的是空的嗎?不。那一節(jié)節(jié)空里，早已成就一個(gè)美妙的小宇宙——有與生俱來(lái)的一些堅(jiān)持，有人生一世、草木一秋的豁達(dá)智慧，有對(duì)土地的感恩，有和另一棵竹的愛(ài)，與筍的親，與周 圍無(wú)數(shù)青光綠影的促膝長(zhǎng)談，開(kāi)懷暢飲，有鳥(niǎo)兒偶爾駐足的的呢喃，有清風(fēng)明月的和唱……笑忘功名利祿，荒蕪繁雜的每一秒時(shí)光都格外靜謐而美好。

⑨那一節(jié)節(jié)空里，是永遠(yuǎn)的盈滿(mǎn)。

⑩更讓我驚異的，他不僅直，空，而且淡。他是淡竹——全球原始淡竹最大群落中的一員。從外表到骨子，都是竹子里的最淡——淡紫、淡紅、淡褐、淡綠、淡泊。所以，他與世無(wú)爭(zhēng)到看 淡生死。

?他可以很入世。生可以防風(fēng)，成陰，美化環(huán)境；死可以做篾，成為最土最實(shí)用的曬．．竿、瓜架、涼席，竹桌、竹椅、竹籃。他可以很出世。他是簫與笛的前世，不死的魂魄隨天．．籟之音往來(lái)天地之間，優(yōu)雅散淡而雋永。

?當(dāng)然，這并不表示他逆來(lái)順受，他會(huì)和壓在頭頂上的積雪抗?fàn)?，他不允許荒草占領(lǐng)腳下的領(lǐng)地，他搖曳著枝竿向毒蛇示威，他告訴所有的竹要獨(dú)善其身兼愛(ài)天下。

?他是李白，“安能摧眉折腰事權(quán)貴，使我不得開(kāi)心顏”；他是陶淵明，“采菊東籬下，悠然見(jiàn)南山”；他是鄭板橋，“蓋竹之體，瘦勁孤高，枝枝傲雪，節(jié)節(jié)干霄，有君子之豪氣凌云，不為俗屈”；他是文天祥，“人生自古誰(shuí)無(wú)死，留取丹心照汗青”；他是蘇軾，“寧可食無(wú)肉，不可居無(wú)竹”；他是瘋瘋顛顛的釋道濟(jì)公，“數(shù)枝淡竹翠生光，一點(diǎn)無(wú)塵自有香”；他是岳飛、辛棄疾，他是中國(guó)儒家，“山南之竹，不操自直，斬而為箭，射而則達(dá)”…… / 5

?他是我們身邊那些堅(jiān)守著什么的人。他們懂得，濃墨重彩是一輩子，云淡風(fēng)清也是一輩子。奴顏婢膝是一輩子，坦蕩瀟灑也是一輩子。他們選擇了后者，等于選擇了物質(zhì)上的清瘦，心靈上的豐衣足食。

?于是，這些自由快樂(lè)的心靈，站在一個(gè)孤寂的陣營(yíng)里，成為人世間越來(lái)越彌足珍貴的另類(lèi)，風(fēng)雨過(guò)處，仰天長(zhǎng)笑。

1、解釋第?自然段中加點(diǎn)的“入世”和“出世”兩個(gè)詞的含意。（4分）入世： 出世： 【答案】“入世”，是指淡竹身為濟(jì)世良材，不論活著還是死后，都能對(duì)社會(huì)做出貢獻(xiàn)。“出世”，指淡竹超脫俗塵，融于自然，優(yōu)雅散淡?！窘馕觥看祟}考查詞語(yǔ)的語(yǔ)境義，這需要聯(lián)系文章的內(nèi)容來(lái)考慮．本題的第⑥—?自然段，既說(shuō)道了淡竹的功用，更寫(xiě)到了它不媚俗，“不與世無(wú)爭(zhēng)到看淡生死”，“優(yōu)雅散淡而雋永”，聯(lián)系這些內(nèi)容來(lái)解答此題。

2、請(qǐng)賞析第②自然段中劃線句子的表達(dá)效果。（3分）

【答案】運(yùn)用了比喻、擬人的修辭手法，生動(dòng)形象地寫(xiě)出了稻子作為莊稼中的精品，準(zhǔn)備繼續(xù)生長(zhǎng)結(jié)實(shí)，走向輝煌的豐收。

【解析】本題考查賞析文章精妙語(yǔ)句的能力。賞析句子的一般方法為：方法+效果+情感，在分析效果和情感時(shí)必須結(jié)合具體的語(yǔ)句才行，這就需要把握好作者的情感。

3、文章第③—⑤自然段，用不少筆墨寫(xiě)了淡竹之外的一些事物，這樣寫(xiě)有什么目的？（3 分）

【答案】作者運(yùn)用了對(duì)比（或反襯）的手法。用其它事物對(duì)名利的欲望和拼爭(zhēng)，反襯出淡竹淡泊名利、與世無(wú)爭(zhēng)、堅(jiān)貞自守的品格。

【解析】此題實(shí)際是對(duì)文章寫(xiě)作手法的考查。文章③—⑤自然段寫(xiě)稻花、銀杏、梧桐、古井等植物和事物，那些事物或追求美或追求生存，都有自己的欲望，這正好反襯了竹的與世無(wú)爭(zhēng)、淡泊名利。

4、文中兩次說(shuō)到淡竹是“植物中的另類(lèi)”，請(qǐng)結(jié)合全文說(shuō)說(shuō)作者為什么這樣說(shuō)？（4分）

【答案】因?yàn)榈癫粌H直、空，而且淡泊名利、一身正氣；同時(shí)，它生是一道風(fēng)景，死可以成為實(shí)用器物。

【解析】此題考查對(duì)文章內(nèi)容的理解，這需要認(rèn)真、仔細(xì)的閱讀文章，篩選或概括出，這需要從竹所表現(xiàn)的精神層面和實(shí)用層面進(jìn)行解答，可以借助文章中的詞語(yǔ)，這樣正確率較高。/ 5