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7、下列说法正确的是（ ）。

A. 增加会计科目时，应遵循自下而上的顺序

B. 增加的会计科目编码必须遵循会计科目编码方案

C. 删除会计科目时，应遵循自上而下的顺序

D. 已经使用的会计科目可以进行删除
  积分
会计电算化
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  • 题干选择题 It can be really frustrating (使人沮丧的) for an overweight person to go to a gym and work out with a positive attitude. All one has to do is walk by almost any nice gym and notice all the healthy, sweating, “skinny” members. Sometimes they stare at those of us who are, well, zaftig. It is easy to see the judgment behind their eyes. Who wants to put up with that? Many people are self-conscious of their bodies and feel isolated when joining workout classes of while exercising, especially if they are larger than most of the others in the group. Now the fitness industry is finally paying attention. Popular gyms are catering (迎合) to overweight and weight conscious customers by dedicating areas where the “skinny” people are not allowed. There are even gyms or programs that require members to be at least 50 pounds overweight to participate. Trainers recommend functional fitness as a practical goal, rather than six-pack abs(六块腹肌). They often use text messages to stay in touch with customers. Often at these specialized gyms, the trainers are overweight themselves, or working on their own weight goals, and this can help those people with anxiety caused by poor body image. The equipment has been designed for use by larger people. Wider seats, more cushioning, no mirrors, and tinted (有色的) windows for privacy, are all important changes. Hopefully these types of gyms will successfully grow in numbers in the future. The idea is a very simple and potentially popular one. If it helps those of us who are bigger exercise more and improve our fitness level, it's a step in the right direction. 1. The word zaftig in Paragraph 1 is closest in meaning to 回答ABC未回答正确答案是：A获得2.00分中的0.00分. A. fat B. healthy C. friendly 2. We can infer from the first two paragraphs that 回答ABC未回答正确答案是：B获得2.00分中的0.00分. A. most large gym chains really don't want members to show up frequently B. overweight people are often frustrated and pushed away by traditional gym industry C. regular gyms don't accept overweight people to participate in their programs 3. What is the training goal in the gyms catering to overweight members?回答ABC未回答正确答案是：A获得2.00分中的0.00分 A. To achieve functional fitness. B. To build six-pack abs. C. To look like a fitness model. 4. As for the gyms catering to overweight members, which of the following statements is NOT TRUE?回答ABC未回答正确答案是：C获得2.00分中的0.00分 A. The machines are designed for larger people. B. Tinted windows are used to ensure extra privacy. C. There are large mirrors on the walls. 5. Which of the following is the best title for the passage?回答ABC未回答正确答案是：C获得2.00分中的0.00分 A. Improving Women's Self-confidence through Exercises. B. The traditional Gym Industry Is Losing Its Customers. C. Specialized Gyms Designed for Overweight People.反馈参考答案：ABACC 1. 【答案】A 【考点】指代题 【详解】首先定位zaftig一词在文章第一段的位置，然后再结合该句，看该句的前一句notice all the healthy, sweating, “skinny” members.注意到所有的人都是健康、汗流浃背、很瘦的人。Zaftig（丰满的）应该与这些单词的句意相反, 所以可以猜出该词与身体状况有关，而且是个贬义词。与选项中fat（胖的）意思最为接近。故B为正确答案。 2. 【答案】B 【考点】推理题 【详解】文章前二段的第一句分别为It can be really frustrating (使人沮丧的) for an overweight person to go to a gym and work out with a positive attitude. 即健身房让过度肥胖的人感到沮丧。和Many people are self-conscious of their bodies and feel isolated when joining workout classes of while exercising 很多人对于身体的肥胖自我意识很强，所以往往与参加健身训练班的人格格不入。这两句分别代表了前两段的主旨，而选项B. overweight people are often frustrated and pushed away by traditional gym industry句意为：过度肥胖的人通常感到沮丧和被传统健身业所拒之门外。故B为正确答案。 3. 【答案】A 【考点】细节推理题 【详解】首先在题干中找到关键词，training goal训练目标。然后对应在文章第四段找到第一次出现的goal一词，Trainers recommend functional fitness as a practical goal, rather than six-pack abs(六块腹肌). 你甚至不用知道functional fitness（功能性健身）一词到底指什么，也能明白选项A正好可以与这句话对应上。故A为正确答案。 4. 【答案】C 【考点】细节判断题 【详解】从题干中可以得知，该题是反向选择，即选出不正确的说法。从倒数第二段中，我们可以得知，特殊的健身房为了降低过度肥胖者健身时的焦虑，采取了一系列措施，The equipment has been designed for use by larger people. Wider seats, more cushioning, no mirrors, and tinted (有色的) windows for privacy, are all important changes.即健身设备特意加大号，不放镜子，用有色窗户保护隐私等。显然C选项说在墙上有大镜子是不对的。故C是正确答案。 5. 【答案】C 【考点】主旨题 【详解】A选项是说，通过锻炼提高妇女的自信。B选项是说，传统的健身业正在失去它的顾客。C选项是说，为过度肥胖的人群专门设计的健身房。而通篇的关键词是overweight和gym, 故C是正确答案。人文英语4
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