下列关于投资性房地产核算的表述中，正确的是（ ）。
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1 .The author attributes the phenomenon of "golden skirts" to _______.
A the small number of qualified females in management B the over-recruitment of female managers in public companies C the advantage women enjoy when competing for senior positions D the discrimination toward women in Norwegian business circles
2 .2009年8月1日，某企业开始研究开发一项新技术，当月共发生研发支出800万元，其中，费用化的金额650万元，符合资本化条件的金额150万元。8月末，研发活动尚未完成。该企业2009年8月应计入当期利润总额的研发支出为（ ）万元。
A 0 B 150 C 650 D 800
3 .The main idea of the passage might be _______.
A female power and liberation in Norway B the significance of Henric Ibsen's play C women's status in Norwegian firms D the constitution of board members in Norway
4 .某企业转让一项专利权，与此有关的资料如下：该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款28万元，应交营业税1.4万元。假设不考虑其他因素，该企业应确认的转让无形资产净收益为（ ）万元。
A －2 B 1.6 C 3 D 8
5 .It may be inferred that a European-style service _______.
A is tipping-free B charges little tip C is the author's initiative D is offered at Per-se
7 .Which of the following is NOT true according to the author _______.
A Tipping is a common practice in the restaurant world. B Waiters don't care about tipping C Customers generally believe in tipping. D Tipping has little connection with the quality of service.
8 .A公司2009年3月20日外购一幢建筑物。该建筑物的买价(含税)为800万元，预计使用年限为10年，净残值为80万元，款项以银行存款支付。该建筑物购买后立即用于出租，租期3年，租金总额300万元。2009年应收取的租金为75万元。该企业对投资性房地产采用公允价值模式进行后续计量。2009年12月31日，该建筑物的公允价值为830万元。不考虑其他因素，则该项投资性房地产对2009年度损益的影响金额为（ ）万元。
A 105 B 56 C 21 D 75
9 .According to Michael Lynn's studies, waiters will likely get more tips if they _______.
A have performed good service B frequently refill customers' water glass C win customers' favor D serve customers of the same sex
10 .We may infer from the context that "upwelling"(Line 2, Para 6) probably means _______.
A selling something up B selling something fancy C selling something unnecessary D selling something more expensive
