中央电大会计专业《中级财务会计（二）》练习题答案

会计专业《中级财务会计（二）》练习题答案 《职业技能实训一》
会计专业《中级财务会计（二）》练习题答案  第1题:  应收账款的产生原因是(  B 赊销   )。

第2题:  D公司接受A公司投入设备一台，原价50000元，账面净值30000元，评估价为35000元。则D公司接受设备投资时，“实收资本”账户的入账金额为(   C  35000元  )。

第3题:  提供企业资产的流动性和偿债能力情况的报表是(   A  资产负债表  )。

第4题:  下列各项不属于存货的是(  A 工程物质  )。

第5题:  我国现行企业会计制度要求对应收账款等八项资产计提减值准备。此要求体现的会计核算原则是(  D 谨慎性原则  )。

第6题:  当长期待摊费用项目不能使企业以后会计期间受益时，应当将尚未摊销的价值转入 (  A 当期损益  )。

第7题:  下列属于法定公益金用途的是(  D 改善职工集体福利设施支出   )。

第8题:  企业对短期投资持有期内取得的现金股利或分期付息债券利息，除该项短期投资发生时已计人应收项目的外，会计上应(  B 冲减短期投资成本  )。

第9题:  将一台不需用的机床出售，售价为8600元，原值为10000元，已提折IH 2600元，支付清理费用700元。处置该机床所产生的现金净流量在现金流量表中应填列的金额为(  B 7900元  )。

第10题:  年未资产负债表中的“未分配利润”项目，其填列依据是(  A  “利润分配”账户年末余额 )。

第11题:  工业企业出租包装物，出租期内摊销的包装物成本应计人(  B 其他业务支出   )。

第12题:  2002年7月1 R A公司以每张900元的价格购人B公司2002年1月1日发行的面值1000元、票面利率3％，3年期、到期一次还本付息的债券50张。不考虑所支付的相关税费，该项债券投资的折价金额应为(  C  5750元  )。

第13题:  本期末，企业对持有的一年内到期的长期应付债券，编制会计报表时应(  A  视为流动负债在资产负债表中单独反映 )。

第14题:  备抵法下，企业应采用专门方法估计坏账损失。下列不属于坏账损失估计方法的是 (  D 净价法  )。

第15题:  A公司4月15日签发一张为期90天的商业汇票。该汇票的到期日应为(  B  7月14日  )。

第16题:  企业对现金清查中发现的确实无法查明原因的长款，应将其计人(  C 营业外收入  )。

第17题:  下列不会对资本公积项目产生影响的业务是(  D 企业接受外币资本投资，且合同无约定汇率 )。

  第18题:  物价持续上涨期间，下列存货计价方法中可使期末存货价值比较接近期末现时成；
的是(  A  先进先出法  )。

  第19题:  某公司2003年4月1 Et销售产品收到票据一张，面值600000元，期限6个月。当年7月日公司将该票据贴现，贴现率为4％。则贴现业务发生后对公司?月份损益影响的金额为( C 6000元  )，   第20题:  企业会计利润与纳税所得存在的下列各项差异中，属于时间性差异的是(  B  计提的存货跌价损失  )。

  第21题:  下列有关所得税的表述中，正确的是(  A  所得税是企业的一项费用   )。

  第22题:  企业对发生的销售折让，正确的会计处理方法是(  A  直接冲减当期产品销售收入  )。

  第23题:  企业到外地采购货物，货款需要立即支付。此时可以采用的结算方式是(  D  银行汇票结算  )。

  第24题:  下列经济业务所产生的现金流量中，属于“投资活动产生的现金流量”的是(  C  取得债券利息收入所产生的现金流量   )。

  第25题:  下列转账结算方式中，只可用于同城结算的是（   B 支票结算  ）
  第26题:  若将持有至到期投资重分类为可供出售金融资产，重分类日，对持有至到期投资账面价值与公允价值的差额，正确的处理方法是（  A  计入资本公积   ）
  第27题:  一项存货与一台设备交换，两项资产均存在活跃的交易市场且公允价值相等，若该项交易具有商业实质，则换入资产的入账价值为（  C  换出资产的公允价值+应支付的相关税费  ）
  第28题:  会计以（  C 货币  ）为主要计量单位。

  第29题:  用以记录和证明经济业务的发生或完成情况，明确经济责任，并作为记帐依据的会计凭证是（  C  原始凭证  ）。

  第30题:  汇总会计报表与单位会计报表是会计报表按照（  A 编制单位  ）进行的分类。

  第31题:  会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量，这是会计核算的（  C 客观性原则  ）。

  第32题:  某企业2008年1月1日所有者权益构成情况如下：实收资本1500万元，资本公积100万元，盈余公积300万元，未分配利润200万元。2008年度实现利润总额为600万元，企业所得税税率为25%。假定不存在纳税调整事项及其他因素，该企业2008年12月31日可供分配利润为（  B  650  ）万元。

  第33题:  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，购回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（  C  资本公积  ）。

  第34题:  某企业2008年度发生以下业务：以银行存款购买将于2个月后到期的国债500万元，偿还应付账款200万元，支付生产人员工资150万元，购买固定300万元。假定不考虑其他因素，该企业2008年度现金流量表中“购买商品、接受劳务支付的现金”项目的金额为（  A  200 ）万元   第35题:  下列各项中，应当确认为投资损益的是（ B  长期股权投资处置净损益 ）。

  第36题:  辅助生产成本交互分配法的交互分配，是指将辅助生产成本首先有企业内部（ A  辅助生产车间之间分配  ）。

  第37题:  某企业2007年10月承接一项设备安装劳务，劳务合同总收入为200万元，预计合同总成本为140万元，合同价款在签订合同时已收取，采用完工百分比法确认劳务收入。2007年已确认劳务收入80万元，截至2008年12月31日，该劳务的累计完工进度为60%。2008年该企业应确认的劳务收入为（  B  40  ）万元。

  第38题:  某企业对材料采用计划成本核算。2008年12月1日，结存材料的计划成本为400万元，材料成本差异贷方余额为6万元；
本月入库材料的计划成本为2000万元，材料成本差异借方发生额为12万元；
本月发出材料的计划成本为1600万元。该企业2008年12月31日结存材料的实际成本为（  C  802  ）万元。

  第39题:  某企业2007年12月31日购入一台设备，入账价值为200万元，预计使用寿命为10年，预计净残值为20万元，采用年限平均法计提折旧。2008年12月31日该设备存在减值迹象，经测试预计可收回金额为120万元。2008年12月31日该设备账面价值应为（ A  120  ）万元。

  第40题:  甲、乙公司均为增值税一般纳税人，甲公司委托公司加工一批应交消费税的半成品，收回后用于连续生产应税消费品。甲公司发出原材料实际成本210万元，支付加工费6万元、增值税1.02万元、消费税24万元。假定不考虑其他相关税费，甲公司收回该半成品的入账价值为（  A  216  ）万元。

  第41题:  甲公司2008年7月1日购入乙公司2008年1月1日发行的债券，支付价款为2100万元（含已到付息期但尚未领取的债券利息40万元），另支付交易费用15万元。该债券面值为2000万元。票面年利率为4%（票面利率等于实际利率），每半年付息一次，甲公司将其划分为交易性金融资产。甲公司2008年度该项交易性金融资产应确认的投资收益为（  A  25  ）万元。

  第42题:  某公司2008年7月1日向银行借入资金60万元，期限6个月，年利率为6%，到期还本，按月计提利息，按季付息。该企业7月31日应计提的利息为（  A  0.3   ）万元。

  第43题:  下列各项中，属于累计原始凭证的是（  C 限额领料单  ）。

  第44题:  某企业2008年8月1日赊销一批商品，售价为120000元（不含增值税），适用的增值税税率为17%。规定的现金折扣条件为2/10，1/20，n/30，计算现金折扣时考虑增值税。客户于2008年8月15日付清货款，该企业收款金额为（ C 138996 ）元。

  第45题:  某企业转让一台旧设备，取得价款56万元，发生清理费用2万元。该设备原值为60万元，已提折旧10万元。假定不考虑其他因素，出售该设备影响当期损益的金额为（  A  4   ）万元。

  第46题:  下列各项中，应计入管理费用的是（  A  筹建期间的开办费  ）
  第47题:  下列各项中，不应在利润表“营业收入”项目列示的是（  A 政府补助收入  ）。

  第48题:  某企业2008年度利润总额为1800万元，其中本年度国债利息收入200万元，已计入营业外支出的税收滞纳金6万元；
企业所得税税率为25%。假定不考试其他因素，该企业2008年度所得税费用为（  B  401.5  ）万元。

  第49题:  某企业盈余公积年初余额为50万元，本年利润总额为600万元，所得税费用为150万元，按净利润的10%提取法定盈余公积，并将盈余公积10万元转增资本。该企业盈余公积年末余额为（  B  85  ）万元。

  第50题:  甲公司2008年1月5日支付价款2000万元购入乙公司30%的股份，准备长期持有，另支付相关税费20万元，购入时乙公司可辨认净资产公允价值为12000万元。甲公司取得投资后对乙公司具有重大影响。假定不考虑其他因素，甲公司因确认投资而影响利润的金额为（ C 1580  ）万元。

  第51题:  下列各项中，可用于确定所提供劳务完工进度的方法有(  A 根据测量的已完工作量加以确定  B 按已经发生的成本占估计总成本的比例计算确定  D 按已经提供的劳务占应提供劳务总量的比例计算确定  )。

  第52题:  下列关于固定资产计提折旧的表述，正确的有(  A 提前报废的固定资产不再补提折旧  C 已提足折旧但仍继续使用的固定资产不再计提折旧    )。

  第53题:  下列对账工作，属于企业账账核对的有(  A 总分类帐与所属明细分类账核对  D 会计部门存货明细账与存货保管部门明细账核对  )。

  第54题:  下列各项中，影响利润表“所得税费用”项目金额的有(  A 当期应交所得税  B 递延所得税收益  C 递延所得税费用 )。

  第55题:  下列各项中，工业企业应确认为其他业务收入的有(  A 对外销售材料收入  D 转让商标使用权收入 )。

  第56题:  下列关于无形资产会计处理的表述中，正确的有(  B 有偿取得的自用土地使用权应确定为无形资产  D 无形资产减值损失一经确认在以后会计期间不得转回  ) 。

  第57题:  下列各项中，应计入财务费用的有(  B 企业支付的银行承兑汇票手续费  C 企业购买商品时取得的现金折扣  D 企业销售商品时发生的现金折扣  )。

  第58题:  下列各项中，属于筹资活动现金流量的有(  A 分配股利支付的现金   C 偿还债券利息支付 D 清偿长期借款支付的现金 )。

  第59题:  下列各项中，应列入利润表“资产减值损失”项目的有(  B 固定资产减值损失  C 应收账款减值损失  )。

  第60题:  下列各项中，年度终了需要转入“利润分配——未分配利润”科目的有(  A 本年利润B 利润分配—应付现金股利   C利润分配—盈余公积补亏  D利润分配—提取法定盈余公积  )。

  第61题:  下列各项中，影响企业营业利润的有(  A 出售原材料损失  B 计提无形资产减值准备D 出售交易性金融资产损失   )。

  第62题:  关于概率，下列说法正确的是(  A 是度量某一事件发生的可能性的方法   B 概率分布是不确定事件发生的可能性的一种数学模型    C值介于0和1之间   )。

  第63题:  下列哪些方面需要用到概率知识分析其不确定性(  A 外汇走势   B 不良贷款率预测C 证券走势   )。

  第64题:  什么样的情况下，可以应用古典概率或先验概率方法(  B 不确定结构的范围是已知的D  不确定结果具有等可能性  )。

  第65题:  如果日K线是一条长阳线，那么最高点代表的是(  B 收盘价  C 最高价   )。

  第66题:  有关IRR的说法，正确的有(  A 也可被定义为使该投资的净现值为零的折现率  B 任何一个小于IRR的折现率会使NPV为正，比IRR大的折现率会使NPV为负  C 接受IRR大于公司要求的回报率的项目，拒绝IRR小于公司要求的回报率的项目   D IRR的计算只要求识别与该投资机会相关的现金流，不涉及任何外部收益率（如市场利率）   )。

  第67题:  贴现率的特点有(  A银行贴现率使用贴现值作为面值，而不是购买价格的一部分  B 按照银行惯例，计算时采用360天作为一年的总天数而不是365天  C 在银行贴现率的计算中，暗含的假设是采用单利形式而不是复利  )。

  第68题:  理财规划师需要注意的风险有(  A财务风险  B 汇率风险  C 人身风险   D 通货膨胀风险 )。

  第69题:  下列关于β系数的说法，正确的有(  A β系数是一种用来测定一种股票的收益受整个股票市场（市场投资组合）收益变化影响程度的指标  B 它可以衡量出个别股票的市场风险（或称同风险）   D 对于证券投资市场而言，可以通过计算β系数来估测投资风险  )。

  第70题:  根据β的含义，如果某种股票的系数等于1，那么(  A 其风险与整个股票市场的平均风险相同   B 市场收益率不变，该股票的收益率也不变   C 市场收益率上涨1%，该股票的收益率也上升1%  D市场收益率下降1%，该股票的收益率也下降1%   )。

  第71题:  如果某种股票的β系数等于2，那么(  A 其风险大于真个市场的平均风险  B该股票的风险程度是整个平均风险的2倍   )。

  第72题:  IRR有两种特别的形式，分别(  C 按货币加权的收益率  D 按时间加权的收益率   )。

  第73题:  线性回归时，在各点的坐标为已知的前提下，要获得回归直线的方程就是要确定该直线的(  B 斜率  D 截距   )。

  第74题:  下列属于资产定价理论的有(  A 资本资产定价模型<CAPM >B 因素模型<FM>   C 套利定价理论< APT>   D 布莱克斯科尔斯模型<B-S>    )。

  第75题:  下列关于正态分布和正态分布估计的说法哪些是正确的(  A 正态分布是一个族分布   B 各个正态分布根据他们的均值和标准不同而不同   C  N （V，q2）中均值和方差都是总体的均值和方差，而不是样本的均值和方差   D 总体的参数在实际问题中是不知道的，但是可以用样本的均值和样本的标准差来估计总体的均值和总体的标准差  )。

  第76题:  在理财规划的收入一支出表中，属于支出的有(  A 汽油及维护费用   B 租金或贷款支付   D 电话通讯   )。

  第77题:  属于个人负债的有(  A 消费贷款  B 住房贷款  C 车辆贷款   D 教育贷款   )。

  第78题:  理财中，哪些属于或有负债(  A 期货  B 期权  C 担保  )。

  第79题:  下列说法正确的是(  A 边际成本是追加投资时所使用的加权平均成本    C 企业无法以一个固定的资金成本来筹措资金   D 一般来说，股票的资金成本要比债券的资金成本小   )。

  第80题:  企业财务报表和个人财务报表都要求严格按照固定的格式，以便于审计和更好地给信息需要者提供信息。（错误）
  第81题:  风险是指不确定性所引起的，由于对未来结果予以期望所带来的无法实现该结果的可能性。  （对）
  第82题:  一支股票的β系数越大，它所需要的风险溢价补偿就越小。(不对)   第83题:  一组数据各个偏差的平方和的大小，与数据本身有关，但与数据的容量无关。（不对）
  第84题:  如果一支证券的价格波动较大，该支股票风险较大，同时可以得知是整个证券市场的波动引起该股票价格的波动。（不对）
  第85题:  纯贴现工具（例如，国库券、商业票据和银行承兑票据）在市场上都用购买价格而不是收益率进行报价。（不对）
  第86题:  下列转账结算方式中，只可用于同城结算的是（  B 支票结算  ）
  第87题:  若将持有至到期投资重分类为可供出售金融资产，重分类日，对持有至到期投资账面价值与公允价值的差额，正确的处理方法是（ A 计入资本公积  ）’   第88题:  一项存货与一台设备交换，两项资产均存在活跃的交易市场且公允价值相等，若该项交易具有商业实质，则换入资产的入账价值为（ C 换出资产的公允价值+应支付的相关税费   ）
  第89题:  企业期末存货计价如果过高，可能会引起（  C 当期利润增加  ）
  第90题:  某企业2008年12月30日购入一台不需安装的设备，并已交付使用。设备原价80000元，预计使用5年，预计净残值2000元，若按年数总和法计提折旧，则第3年的折旧额为（  B  156000  ）
  第91题:  下列各项中，不属于会计政策的是（ D 固定资产折旧年限估计为5年  ）
  第92题:  企业为减少注册资本回购本公司股份，按实际支付的金额，应借记的账户是（ D 库存股  ）
  第93题:  2008年初A公司购入B公司10%的股票准备长期持有，2008年度B公司实现净利润500万元，宣告分派现金股利200万元，不考虑其他因素的影响，2008年度A公司对该项股权投资应确认的投资收益（  D 20万元  ）
  第94题:  企业年末预收账款所属明细账户有借方余额3000元，贷方余额10000元，则年末资产负债表中预收账款项目的年末余额应为(  C 10000元   )   第95题:  企业将盈余公积转增资本时，转增后留存的盈余公积的数额不得不得少于注册资本的（  B 25%   ）
  第96题:  某企业因违约于2002年2月被一家客户起诉，原告提出索赔150000元。2003年1月8日法院作出终审判决，判决该企业自判决日起30日内向原告赔偿100000元。在该企业2003年2月27日公布的2002年度的会计报表中，该赔偿金额应作为（  A 2002年度的调整事项处理   ）
  第97题:  出租无形资产取得的收益，在利润表中应列入（   B “营业收入”项目    ）
  第98题:  企业用公益金购买职工宿舍，在付款和增加固定资产的同时，还应做（  A  借记“盈余公积—法定公益金”，贷记“盈余公积—任意盈余公积”   ）
  第99题:  企业利润表中的“营业税金及附加”项目不包括的税金为（  C  增值税   ）
  第100题:  公司溢价发行股票时，对支付给券商的代理发行手续费，会计处理方法为（  D 从溢价收入中扣除    ）
  请您删除一下内容，O(∩_∩)O谢谢！！！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese请您删除一下内容，O(∩_∩)O谢谢！！！National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and accommodation prices, with the possibility that there will be no rooms available. It is also common that you＇ ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the upcoming “Golden Week“ it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, “China Inner Mongolia Arxan — Hailar — Manzhouli“. It is also the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeous colors all the year round -- the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name “Haren Arxan“ means “hot holy water“ in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green.  Nestled close to the country＇s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth.  You cannot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions.  Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland.  Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder.  The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang＇s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the “Begging for Skills Festival“ or “Daughters＇ Festival.“ In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine＇s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the “Chinese Valentine＇s Day.“ More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying “Sales on Chinese Valentine＇s Day!“ in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. As APEC is going on in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening during that year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the main reason that really draws us close. How we become close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight of this flower and thought that it’s beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I had complained about it unconsciously. And he fixed it for me. Then the other day, he placed several pink diamond roses beside the flower with a piece of paper saying” I love you more than I can say! Diamond stands for marriage, rose stand for love. I hope you are mine, become my wife. You are the only girl who I really want to spend the rest of my life to stand by.” Although there were some grammar errors but I got what he meant. He meant so clear and so direct.  And actually, I accepted him some days earlier. I was just waiting for him to break the ice. So finally, the common interests and the common understanding brought us together. Some people say the relationship and the feeling will change after getting hitched. You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner, which never appear when you are first in love before the marriage. It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning. But after almost 4 years from now, I do not feel any negative change in our relationship. During all these years, we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect. And what is the qualification of a good husband? Once I was chatting with my colleague about this issue. And one of the qualifications I thought was that he must be a good cook. But to my surprise, my colleague said that a good husband must be someone who makes big money. What made her think so was quite beyond me. Maybe I am not sophisticated enough and what I want is just simple life style. The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time. Maybe he is a housebound husband and I love housebound man. And there is another reason why We love going to the market. That is because we sometimes will get some surprises. The surprise is saving little fish which are disserted by the fish mongers. Because these fish are swellfish. Then we will collect them and set them free into the river. Swellfish are lovely creature. When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand. And if they are scared, they will swell and look like a little ball. Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life. Maybe some will consider these behavior as something childish. Well, that is fine with us. We love doing these together and feel happy that is what it is all about. My dear hubby is a kind hearted man and he love animals just as I do. I am lucky to have someone who can be both my intimated soul mate and my forever friend.