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AndyBarrel

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考核知识点:所有者权益 一、单项选择题 1.下列各项中,属于直接计入所有者权益的利得是()。 A.出售固定资产取得的净收益 B.收到的有关的罚款收入 C.长期股权投资权益法核算确认的资本公积 D.投资者投入的出资额超出其在被投资单位注册资本中所占的份额 【正确答案】C 【答案解析】本题考核直接计入所有者权益的利得的核算。选项A、B都是直接计入当期损益,选项C是直接计入所有者权益的利得,选项D属于资本溢价。 2.下列各项中,不会引起资本公积变动的是()。 A.经批准将资本公积转增资本 B.投资者投入的资金大于其按约定比例在注册资本中应享有的份额 C.股东大会宣告分配现金股利 D.直接计入所有者权益的利得 【正确答案】C 【答案解析】本题考核资本公积的核算。经批准将资本公积转增资本使资本公积减少;投资者投入的资金大于其按约定比例在注册资本中享有的份额记入“资本公积——资本(股本)溢价”科目;直接计入所有者权益的利得使资本公积增加。选项C股东大会宣告分配现金股利,未分配利润减少,应付股利增加,不涉及资本公积。 3.某公司“盈余公积”科目的年初余额为2000万元,本期提取法定盈余公积为1850万元,任意盈余公积为900万元,用盈余公积转增资本1000万元。该公司“盈余公积”科目的年末余额为()万元。 【正确答案】A 【答案解析】本题考核盈余公积的计算。“盈余公积”科目的年末余额=2000+1850+900-1000=3750(万元)。 4.甲股份有限公司委托证券公司发行股票1 000万股,每股面值1元,每股发行价格8元,向证券公司支付佣金500万元。该公司应记入“资本公积—股本溢价”科目的金额为()万元。 450 500 550 600 【正确答案】B 【答案解析】本题考核资本公积的计算。应计入资本公积的金额=(8-1)×1 000-500=6 500(万元)。 5.某股份有限公司按法定程序报经批准后采用收购本公司股票方式减资,回购股票支付价款低于股票面值总额的,所注销库存股账面余额与冲减股本的差额应计入()。 A.盈余公积 B.营业外收入 C.资本公积 D.未分配利润 【正确答案】C 【答案解析】本题考核回购股票的账务处理。如果回购股票支付的价款低于面值总额的,所注销库存股的账面余额与所冲减股本的差额作为增加“资本公积—股本溢价”处理。 公司年初未分配利润借方余额50万元,本年实现净利润200万元,按净利润10%提取法定盈余公积,按5%提取任意盈余公积,向投资者分配利润80万元。年末未分配利润为()万元。 【正确答案】 B 【答案解析】年末未分配利润=(200-50)*(1-15%)-80=(万元) 7.企业增资扩股时,投资者实际缴纳的出资额大于其按约定比例计算的其在注册资本中所占的份额部分,应作为()。 A.资本溢价 B.实收资本 C.盈余公积 D.营业外收入 【正确答案】A 8.股份有限公司采用溢价发行股票方式筹集资本,其“股本”科目所登记的金额是()。 A.实际收到的款项 B.股票面值与发行股票总数的乘积 C.发行总收入减去支付给证券商的费用 D.发行总收入加上支付给证券商的费用 【正确答案】B 【答案解析】本题考核股本的核算。股本是以股票的面值总额入账的,即按股票面值与发行股票总数的乘积金额,贷记“股本”科目。 9.某企业2012年1月1日所有者权益构成情况如下:实收资本1 000万元,资本公积600万元,盈余公积300万元,未分配利润200万元。本年净利润为1 000万元,按10%计提法定盈余公积,按5%计提任意盈余公积,宣告发放现金股利为80万元。资本公积转增资本100万元。下列有关所有者权益表述正确的是()。 年12月31日可供分配利润为1 000万元 年12月31日资本公积700万元 年12月31日未分配利润为970万元 年12月31日留存收益总额为970万元 【正确答案】C 【答案解析】2012年12月31日可供分配利润=年初未分配利润+当年实现的净利润+其他转入(即盈余公积补亏)=200+1 000=1 200(万元)。2012年12月31日资本公积=600-100=500(万元)。2012年12月31日未分配利润=(200+1 000-1 000×10%-1 000×5%-80)=970(万元)。2012年12月31日留存收益总额=300+(1 000×10%+1 000×5%)+970=1 420(万元)。 10.下列项目中,能同时引起负债和所有者权益发生变动的是()。 A.出售无形资产取得的净收益 B.接受投资者的投资 C.实际发放现金股利 D.股东大会向投资者宣告分配现金股利 【正确答案】D 【答案解析】本题考核负债和所有者权益的核算。出售无形资产取得的收益会引起资产和损益的变动,但不影响负债;接受投资者的投资会引起资产和所有者权益发生同等增减变化,负债不变;实际发放现金股利会引起资产减少,负债减少,不影响所有者权益;股东大会向投资者宣告分配现金股利,会造成负债和所有者权益同时发生变动。 二、多项选择题 1.股份公司发行股票时,下列会计科目的余额可能发生变化的有()。 A.盈余公积 B.资本公积 C.股本 D.利润分配 【正确答案】ABCD 【答案解析】发行股票时,增加股本,超过股票面值部分记在资本公积——股本溢价中,发行股票相关的手续费、佣金等交易费用,如果无溢价或者溢价金额不足以抵扣的,应将不足抵扣部分冲减盈余公积和未分配利润。 2.下列属于资本公积来源的有()。 A.直接计入所有者权益的利得和损失 B.直接计入当期损益的利得和损失 C.所有者投入的超过注册资本所占份额的部分 D.未分配利润 【正确答案】AC 【答案解析】资本公积的来源主要包括所有者投入的资本超过其在注册资本所占份额的部分以及直接计入所有者权益的利得和损失。 3.下列对未分配利润的各项表述中,正确的有()。 A.当年的净利润是企业未指定特定用途的利润 B.未分配利润是企业历年实现的净利润经过弥补亏损.提取盈余公积和向投资者分配利润后留存在企业的利润 C.“利润分配——未分配利润”科目如为贷方余额,表示累积未分配的利润数额;如为借方余额,则表示累积未弥补的亏损数额 D.企业对于未分配利润的使用有严格的限制 【正确答案】BC 【答案解析】选项A说法不正确,企业历年结存的未分配利润是未指定用途的利润,当年实现的净利润是有特定用途的,如弥补亏损、提取盈余公积、向投资者分配利润等;选项D说法不正确,企业对于未分配利润的使用有较大的自主权。 4.下列项目中,能引起盈余公积发生增减变动的有()。 A.提取任意盈余公积 B.以盈余公积转增资本 C.用任意盈余公积弥补亏损 D.用盈余公积派发新股 【正确答案】ABCD 【答案解析】选项A提取任意盈余公积,使得盈余公积增加;选项B以盈余公积转增资本,使得盈余公积减少;选项C用任意盈余公积弥补亏损,盈余公积减少,未分配利润增加;选项D用盈余公积派发新股,盈余公积减少,股本增加。 5.下列各项中,可能引起资本公积变动的有()。 A.用资本公积转增资本 B.发行股票实际收到的金额超过股本总额的部分(不考虑发行的手续费) C.接受外部捐赠的部分 D.处置采用权益法核算的长期股权投资 【正确答案】ABD 【答案解析】本题考核资本公积的核算内容。接受的外部捐赠应计入“营业外收入”,属于计入当期损益的利得,不影响资本公积;处置采用权益法核算的长期股权投资,应将原计入资本公积的相关金额结转至投资收益中,借记或贷记“资本公积——其他资本公积”,贷记或借记“投资收益”。 6.下列项目中,可能引起资本公积变动的有()。 A.与发行权益性证券直接相关的手续费.佣金等交易费用 B.企业接受投资者投入的资本 C.用资本公积转增资本 D.处置采用权益法核算的长期股权投资 【正确答案】ABCD 【答案解析】处置采用权益法核算的长期股权投资,还应结转原记入资本公积的相关金额, 借:资本公积——其他资本公积 贷:投资收益 或做相反的分录。 7.下列各项中,不引起所有者权益总额发生变动的有()。 A.股东大会宣告分配现金股利 B.用盈余公积转增资本 C.用盈余公积弥补亏损 D.实际发放股票股利 【正确答案】BCD 【答案解析】选项B,用盈余公积转增资本,盈余公积减少,实收资本增加,所有者权益总额不变,但是所有者权益结构发生变化;选项C,用盈余公积弥补亏损,盈余公积减少,未分配利润增加,所有者权益总额不变,但是所有者权益结构发生变化;选项D,实际发放股票股利,未分配利润减少,股本增加,所有者权益总额不变,但是所有者权益结构发生变化;上述三项均不影响所有者权益总额的变动仅影响所有者权益结构发生变动。选项A,股东大会宣告分配现金股利时,未分配利润或盈余公积减少,应付股利增加,所有者权益减少。 8.企业吸收投资者投资时,下列会计科目的余额可能发生变化的有()。 A.盈余公积 B.资本公积 C.实收资本 D.利润分配 【正确答案】ABCD 【答案解析】本题考核吸收投资的处理。吸收投资者投资时一方面实收资本(或股本)增加,另一方面出资者实际出资额如果超过享有注册资本的份额可能会形成资本公积;实际出资额如果小于享有注册资本的份额应该冲减资本公积,资本公积不足冲减的,应该冲减留存收益。 9.下列各项,能引起负债和所有者权益项目同时发生变动的有()。 A.用盈余公积向投资者分配现金股利 B.董事会宣告发放股票股利 C.用银行存款购买固定资产 D.用净利润向投资者分配现金股利 【正确答案】AD 【答案解析】本题考核引起负债和所有者权益同时发生变动的事项。 选项A的会计处理: 借:盈余公积 贷:应付股利 用盈余公积分配现金股利引起负债和所有者权益项目同时发生变动。 选项B不作会计处理。 选项C的会计处理: 借:固定资产 贷:银行存款 用银行存款购买固定资产,只能引起资产内部项目同时发生变动。 选项D的会计处理: 借:利润分配 贷:应付股利 引起了负债和所有者权益项目同时发生变动。 10.下列项目中,最终能引起资产和所有者权益同时减少的项目有()。 A.计提短期借款的利息 B.计提行政管理部门固定资产折旧 C.计提坏账准备 D.管理用无形资产摊销 【正确答案】BCD 【答案解析】本题考核引起资产和所有者权益同时发生减少的事项。计提短期借款利息会引起负债增加,最终会引起所有者权益减少;计提行政管理部门固定资产折旧会引起资产减少,最终会引起所有者权益减少;计提坏账准备会引起资产减少,最终会引起所有者权益减少;管理用无形资产摊销会引起资产减少,最终会引起所有者权益减少。 11.股份有限公司委托其他单位发行股票,支付手续费或佣金等相关费用,如果发行股票的溢价不够冲减或者无溢价的,其差额可能计入的科目有()。 A.未分配利润 B.盈余公积 C.管理费用 D.财务费用 【正确答案】AB 【答案解析】发行股票支付手续费或佣金等相关费用,应从溢价中抵扣,冲减资本公积,无溢价发行股票或溢价不够冲减的,应将差额冲减盈余公积和未分配利润。 12.下列各项中,仅引起所有者权益内部结构发生变动而不影响所有者权益总额的有()。 A.用盈余公积弥补亏损 B.用盈余公积转增资本 C.股东大会宣告分配现金股利 D.实际发放股票股利 【正确答案】ABD 【答案解析】本题考核所有者权益的相关账务处理。用盈余公积弥补亏损,盈余公积减少,未分配利润增加;用盈余公积转增资本,盈余公积减少,实收资本或股本增加;实际发放股票股利,未分配利润减少,股本增加。上述三项均不引起所有者权益总额的变动,但都导致所有者权益内部结构发生变动。股东大会宣告分配现金股利时,未分配利润或盈余公积减少,应付股利增加,所有者权益总额减少。 三、判断题 1.企业溢价发行股票发生的手续费.佣金应从溢价中抵扣,溢价金额不足抵扣的调整留存收益。() 【正确答案】对 2.企业清算时应先返还所有者的所有者权益,再清偿企业的负债。() 【正确答案】错 【答案解析】企业清算时,只有在清偿所有的负债后,所有者权益才能返还给所有者。 3.资本公积是企业从历年实现的利润中提取或形成的留存于企业的,来源于企业生产经营活动实现的利润。() 【正确答案】错 【答案解析】留存收益是企业从历年实现的利润中提取或形成的留存于企业的,来源于企业生产经营活动实现的利润。 4.企业接受投资者作价投入的材料物资时,当投资合同约定的价值与公允价值不相等时,应按投资合同约定的价值确定材料的物资价值和在注册资本中应享有份额。() 【正确答案】错 【答案解析】企业接受投资者作价投入的材料物资时,当投资合同约定的价值与公允价值相等时,应按投资合同约定的价值确定材料的物资价值和在注册资本中应享有份额。 5.企业以盈余公积向投资者分配现金股利,不会引起留存收益总额的变动。() 【正确答案】错 【答案解析】分配现金股利,盈余公积减少,负债增加,会使留存收益减少。 6.年度终了,除“未分配利润”明细科目外,“利润分配”科目下的其他明细科目应当无余额。() 【正确答案】对 【答案解析】年度终了,企业应将全年实现的净利润或发生的净亏损,自本年利润科目转入利润分配—未分配利润科目,并将利润分配科目所属其他明细科目的余额,转入未分配利润的明细科目。 7.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益,公司所有者权益又称股东权益。() 【正确答案】对 8.企业计提法定盈余公积的基数是当年实现的净利润和企业年初未分配利润之和。() 【正确答案】错 【答案解析】如果年初未分配利润是借方余额,表示亏损,此时应该先补亏,然后再计提盈余公积;如果年初未分配利润是贷方余额,则按当年实现的净利润作为基数计提盈余公积,不考虑年初未分配利润。 9.股份有限公司以收购本企业股票方式减资的,按注销股票的面值总额减少股本,购回股票支付的价款小于面值总额的部分,依次冲减“资本公积”.“盈余公积”和“利润分配—未分配利润”。() 【正确答案】错 【答案解析】本题考核回购股票的核算。股份有限公司以收购本企业股票方式减资的,按注销股票的面值总额减少股本,购回股票支付的价款超过面值总额的部分,依次冲减“资本公积”、“盈余公积”和“未分配利润”;相反增加“资本公积(股本溢价)”。 10.全体股东的货币出资金额不得低于有限责任公司注册资本的20%。() 【正确答案】错 【答案解析】全体股东的货币出资金额不得低于有限责任公司注册资本的30%。 四、不定项选择题 1.甲上市公司2010年至2011年发生与其股票有关的业务如下: (1)2010年1月4日,经股东大会决议,并报有关部门核准,增发普通股40 000万股,每股面值1元,每股发行价格5元,款项已全部收到并存入银行。假定不考虑相关税费。 (2)2010年6月20日,经股东大会决议,并报有关部门核准,以资本公积4 000万元转增股本。 (3)2011年6月20日,经股东大会决议,并报有关部门核准,以银行存款回购本公司股票100万股,每股回购价格为3元。 (4)2011年6月26日,经股东大会决议,并报有关部门核准,将回购的本公司股票100万股注销。 2012年至2013年发生与其股票有关的业务如下: (1)2012年3月5日,经股东大会决议,并报有关部门核准,增发普通股50 000万股,每股面值1元,每股发行价格4元,按发行收入的3%收取手续费,款项已全部收到并存入银行。假定不考虑相关税费。 (2)2012年5月30日,经股东大会决议,并报有关部门核准,以盈余公积3 500万元转增股本。 (3)2013年6月30日,经股东大会决议,并报有关部门核准,以银行存款回购本公司股票150万股,每股回购价格为元。 (4)2013年7月20日,经股东大会决议,并报有关部门核准,将回购的本公司股票150万股注销。 要求:根据上述资料,不考虑其他因素,分析回答下列第(1)~(5)小题。 .关于业务(2)(3),下列会计处理错误的是( )。 A.资本公积转增资本: 借:资本公积 4 000 贷:股本 4 000 B.资本公积转增资本: 借:资本公积 4 000 贷:实收资本 4 000 C.回购股份: 借:库存股 300 贷:银行存款 300 D.回购股份: 借:股本 300 贷:库存股 300 【正确答案】BD 【答案解析】甲公司为股份有限公司,因此是不通过实收资本科目,回购股份应借记库存股科目。 .2011年6月26日,注销股票的下列处理,正确的是( )。 A.借:股本 300 贷:库存股 300 B.借:库存股 300 贷:股本 300 C.借:股本 100 营业外支出 200 贷:库存股 300 D.借:股本 100 资本公积200 贷:库存股300 【正确答案】D 【答案解析】注销库存股,差额记在资本公积。 .2012年3月5日,关于甲公司增发普通股的处理,下列说法不正确的是( )。 A.因发行股票使银行存款增加200 000万元 B.因发行股票使银行存款增加194 000万元 C.发行股票的手续费应计入财务费用 D.发行股票的手续费应冲减股本的金额 【正确答案】ACD 【答案解析】A公司发行股票实际收到的款项为50 000×4×(1-3%)=194 000(万元);发行股票的手续费应冲减资本公积(股本溢价),资本公积(股本溢价)不足冲减的,应冲减留存收益。 .2012年5月30日,下列关于盈余公积转增资本的说法正确的是( )。 A.“盈余公积”科目增加3 500万元 B.“盈余公积”科目减少3 500万元 C.“股本”科目减少3 500万元 D.“未分配利润”科目金额增加3 500万元 【正确答案】B 【答案解析】盈余公积转增资本的会计处理是: 借:盈余公积 3 500 贷:股本 3 500 .2013年,关于回购和注销股份的处理,下列分录中正确的是( )。 A.借:库存股 120 贷:银行存款 120 B.借:股本 120 贷:库存股 120 C.借:股本 150 贷:库存股 120 营业外收入 30 D.借:股本 150 贷:库存股 120 资本公积 30 【正确答案】AD 【答案解析】回购股份支付的银行存款金额=150×(万元);回购股票支付的价款低于面值总额的,差额应该增加资本公积(股本溢价)的金额。

2017职称考试答案

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2015年职称英语考试真题及答案综合类A级阅读理解

2017年职称英语考试复习已经开始,为了让大家了解职称英语考试难易程度,下面网我为大家提供了职称英语历年考试真题及答案详解,以下是2015年职称英语考试真题及答案综合类A级阅读理解。

第4部分:阅读理解(第31〜45题,每题3分,共45分)

下面有3篇短文,每篇短文后有5道题。请根据短文内容,为每题确定1个最佳选项。

第一篇 What’s killing the Bats

First it was bees. Now it is bats. Biologists in America are working hard to discover the cause of the mysterious deaths of tens of thousands of bats in the northeastern part of the country. Most of the bats affected are the common little brown bats (Myotis lucifiigus,)but other species, such as the long-eared bat, the small-footed bat,the eastern pipistrelle, and the Indiana bat have also been affected. In some caves, more than 90 percent of the bat populations have died.

One possibility is disease. A white fungus (真菌)known as fusarium has been found on the noses of both living and dead bats. However, scientists don’t know if the fungus is the primary cause of death, a secondary cause of death,or not a cause at all, but the result of some other conditions.

Another possible cause is a lack of food. For example, bats typically eat a large number of moths (蛾),and in some states such as New York, the number of moths has been declining in recent years. If bats can’t eat enough food, they starve to death.

Still other scientists believe that global wanning is to blame. Warmer temperatures in recent years have been walking up hibernating (冬目民)bats earlier than usual. If bats break their hibernation at the wrong time, they might not find their expected food sources. The weather might also turn cold again and weaken or kill the bats.

Scientists might not agree on the causes of the bat die-off,but they do agree on the consequences. Bats are an important predator of mosquitoes; a single brown bat can eat 1,000 or more insects in an hour. They also eat beetles and other insects that damage plant crops. If there aren’t enough bats, damage will be great from the insects they eat while bats live a long time for their size---the little brown bat can live for more than 30 years---a female bat has only one baby per year, so bat populations grow slowly. Many bat species in the United States are already protected or endangered.

How can you help? Do not disturb sleeping or nesting bats. If you discover bats that seem to be sick or that are dead, contact your lock Fish&Wildlife Department with the details. However, be careful not to touch the animals.

29. what is the main idea of this passage?

A. All species of bats in North America are dying.

B. Scientists already know the cause of the deaths of bats

C. The bat deaths are a serious problem

D. There are many possible causes of the deaths of bats.

30. What does the first sentence in Paragraph 1 mean?

A. Bees have been dying mysteriously

B. The first article on the website is about bees.

C. Bees usually die before bats

D. It was bees that caused the deaths of bats.

31. The word “pipistrelle” in Paragraph I refers to

A. a kind of ftmgus

B. an area in the .

C. a special cave

D. a kind of bat

32. The “moths” in Paragraph 3 are taken as an example of

A. disease that kill bats

B. insects that bats eat

C. animals that have diseases

D. bat species that are starving to death

33. What is the purpose of the last paragraph?

A. to get people to stop killing bats

B. to hire workers for the Fish&Wildlife Department

C. to ask people not to touch dead bats

D. to tell the public how to help bats.

第二篇 Is There a Way to Keep Britain’s Economy Growing?

In today’s knowledge economy,nations survive on the things they do best. Japanese design electronics while Germens export engineering techniques. The French serve the best food and Americans make computers.

Britain specializes in the gift of talking. The nation doesn't manufacture much of anything. But it has lawyers, stylists and business consultants who earn their living from talk, talk and more talk. The World Foundation think tank1 says the UKfs four iconic jobs today are not scientists, engineers, teachers and nurses. Instead, they're hairdressers, celebrities, management consultants and managers. But can all this talking keep the British economy going? The British government thinks it can.

Although the country’s trade deficit was more than £ 60 billion in 2006,UK's largest in the postwar period, officials say the country has nothing to worry about. In fact, Britain does have a world-class pharmaceutical industry, and it still makes a small sum from selling arms abroad. It also trades services — accountancy, insurance, banking and advertising. The government believes Britain is on the cutting edge2 of the knowledge economy. After all, the country of Shakespeare and Wordsworth has a literary tradition of which to be proud. Rock “n” roll3 is an English language medium, and there are billions to be made by their cutting-edge bands. In other words, the creative economy has plenty of strength to carry the British economy.

However, creative industries account for only about 4 percent of UICs exports of goods and services. The industries are finding it hard to make a profit,according to a report of the National Endowment for Science, Technology and the Arts. The report shows only 38 percent of British companies were engaged in "innovation activities' 3 percentage points below the EU average and well below Germany (61 percent) and Sweden (47 percent).

In fact,it might be better to call Britain a nservantM economy — there are at least 4 million people "in service". The majority of the population are employed by the rich to cook, clean, and take care of their children. Many graduates are even doing menial jobs for which they do not need a degree. Most employment growth has been, and will continue to be, at the low-skill end of the service sector 一 in shops, bars,hotels,domestic service and in nursing and care homes.

34. According to the World Foundation think tank, one of the iconic jobs in Britain today is

A. law makers

B. home servants

C. school teachers

D. business consultants.

35. The phrase “the cutting edge” in Paragraph 3 is closest in meaning to

A. the most popular

B. the mos丈 advanced

C. the most political

D. the proudest

36. The officials are not worried about the trade deficit in 2006,because they believe

A. Britain is on the cutting edge of the knowledge economy.

B. Britain is home to the largest pharmaceutical industry in the world.

C. the literary tradition of Britain will help make billions of pounds.

D. the world economy is strong enough to carry the British economy.

37. Which of the following is true about the creative industries in Britain?

A. They are not doing as well as those in other European nations.

B. They contribute a lot to the country’s trade deficit.

C. They can’t make a profit out of their innovative activities.

D. They make Britain on the cutting edge of the knowledge economy.

38. It can be inferred from the passage that

A. the gift of talking can keep the British economy growing.

B. the British economy is the least innovative one in the EU.

C. the British government is over-confident in its economy.

D. being a servant to the rich is one of the best jobs in Britain.

第三篇 The Sandwich Generation

Today people often look forward to their middle age as a time when they will be able to take things easier. After their children are grown,they expect to enjoy the life they have worked hard to create. However the reality is often very different. In middle age,many people discover that they have two ongoing responsibilities1: one is to look after their aging parents, and the other is to help their young adult children deal with the pressures of life. Around the world, there are millions of people who are “sandwiched” in between the older and the younger generations. Sometimes there may be two or three generations living in the same household — a situation that is common in many Asian countries and in some parts of Europe. In other cases, a couple may be taking care of parents and children, but they do not live with them.

There are two important reasons for the rise of the sandwich generation. First, people are living longer than they used to. In the early nineteenth century, the average life expectancy for adults in the United States,for example, was about 40,whereas today people live to an average age of 75. Therefore, children are taking care of their parents over a longer period of time. The second reason is that these days, young adults often live with their parents for a longer time than they did in the past. This is often for financial reasons. It’s also more common for today’s young adults to return home during or after college if they need financial or emotional support.

Young adults feel sandwiched between their financial responsibilities and their desire to enjoy life. They may have to cover expenses that their parents cannot. They may have to manage their parents’ financial and legal affairs. They may have to prepare for their parents’ future needs, such as special medical care or a move to a nursing home. This can be a traumatic experience for everyone.

Caring for adult children presents challenges as well, and caregivers have to resolve important questions; How can financial responsibilities be shared among members of the household? How can household chores be shared? What is the best way to ensure everyone’s privacy? Successfully coping with these issues can avoid a lot of stress for the whole family.

The financial and emotional pressures on the sandwich generation can be overwhelming. However, this time in life also has its rewards. It can be a time to rediscover the special qualities of one’s parents or children. It can also provide a valuable opportunity to spend more time with them. However,in order to survive this difficult period in their lives,the members of the sandwich generation must remember that they also need to pay attention to their own needs and look after the quality of their own lives. They can’t be totally selfless.

39. According to the first paragraph, many people in middle age

A. are able to take things easier when their children are grown.

B. can’t enjoy their life as they have expected

C. can’t enjoy their life because they haven’t worked hard enough.

D. are facing great pressure from their work.

40. Which is true about the sandwich generation?

A. Their parents are unable to take care of themselves.

B. Their parents are often facing the pressures of life.

C. They are tom between the responsibilities for their parents and children.

D. They all have to live with their parents and children.

41. Why do some young adults choose to live with their parents these days?

A. They are too young to be independent from their parents.

B. They want to help their parents to take care of their aging grandparents.

C. They need support from their parents to deal with their financial problems.

D. They are more emotional than the young adults in the past.

42. The sandwich generation face the following challenges EXCEPT

A. sharing household chores

B . ensuring everyone,s privacy

C. shouldering the financial responsibilities of the household

D. determining who is the caregiver of the family

43. To survive the difficult period in their lives,the sandwich generation need to

A. be totally selfless

B. consider their own wellbeing

C. rediscover the merits of their children

D. value the time spent with their parents.

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