单项选择题

It is estimated that there are more than 8 million...

It is estimated that there are more than 8 million restaurants in the world today. So it might surprise you to learn that restaurants as we know have only existed for a few centuries. Before 1765, there were no restaurants. There was nowhere in which a server brought you food and drink that you chose from a menu. In fact, there was no menus anywhere. There were places where travelers could eat centuries before that. The countryside was full of inns that would serve food. And there were bars where one could get a drink. The rich could also eat meals supplied by private cooks. But there was nothing that could be called a "restaurant". A Frenchman changed that. In 1765, he opened a place in Paris that sold soups. On his sign, he used the term "restaurant" to describe what he was selling. Soups were considered "restorative", so he called them "restaurants". Finally, people started buying his soups even when not ill. And as time went on, people began to use the term "restaurant" to refer to the place where soup was sold rather than the soup itself. More "restaurants" opened up in France, and people began to buy soups more regularly. Then, restaurants in Paris began to serve food other than soups. In the 1780s, menus started to appear. By the 1800s, there were many types of restaurants, and the restaurant concept was spread throughout the British Empire. A slow start gave way to rapid growth. Cities and towns around the world are filled with restaurants today. It is estimated that there are 1.6 million restaurants in Europe. In America, there are nearly a half million restaurants. Today, diners have millions of choices. Before 1765, travelers could have meals at a(n)_____.A.bar
B.inn
C.restaurant
D.centeen
The first "restaurant" only served_____.A.soups
B.desserts
C.drinks
D.fruits
The restaurant concept started in_____.A.America
B.Britain
C.Germany
D.France
The best title for this text is_____.A.Definition of Restaurant
B.Importance of Restaurant
C.Origin of Restaurant
D.Types of Restaurant
The word "restorative" (Line 3, Para.3) most probably means_____.A.having a special flavor
B.making you happier
C.having a pleasant smell
D.making you heathier
相关考题

根据资料(1)、(3)和(6),下列关于交易性金融资产核算的说法中,正确的是()。A公司为一家上市公司,对外投...


单项选择题根据资料(1)、(3)和(6),下列关于交易性金融资产核算的说法中,正确的是()。

A公司为一家上市公司,对外投资有关资料如下:
(1)2012年1月1日,A公司向某证券公司划拨2 000万元用于购买股票。1月20日,A公司委托证券公司从二级市场购入B公司股票,并将其划分为交易性金融资产。支付价款1800万元(其中包含已宣告但尚未发放的现金股利50万元),另支付相关交易费用4万元。剩余的款项,于当天划回A公司的账户。
(2)2012年3月17日,A公司以银行存款购买C公司发行的股票1 000万股准备长期持有,实际支付价款20 000万元,另支付相关税费100万元,占C公司有表决权股份的40%,能够对C公司施加重大影响。投资时C公司可辨认净资产公允价值为50 000万元(各项可辨认资产、负债的公允价值与账面价值相同)。
(3)2012年4月5日,A公司收到B公司发放的现金股利50万元并存入银行。
(4)C公司2012年实现净利润5 000万元。
(5)C公司2012年年末因可供出售金融资产公允价值变动增加资本公积500万元。
(6)2012年12月31日,A公司所持B公司股票的公允价值为2 000万元。
(7)2013年1月15日,A公司将持有的B公司股票全部出售,售价为2 040万元,款项已存入银行。
(8)2013年2月1日,C公司宣告发放现金股利1 000万元。
要求:
根据上述资料,不考虑其他因素,分析回答问小题。
根据资料(1),下列各项中,关于交易性金融资产取得的会计处理表述中正确的是()。