问题 完形填空
完形填空。
     With a determined (坚定的) look on his face, Chicago's Michael McCarthy held on to the banister (扶手)
and climbed to the top of the Willis Tower not long ago. The Tower stands 1,451 feet (442 meters) tall, the  1 
 building in the US.
     As he got to the last step, McCarthy  2   fell down, but that didn't stop him. The 14-year-old boy finally
finished climbing the 2,109 steps and arrived at the top, where he  3   cheers from many people.
     "I just want to show people that  4  a kid with no legs can do it, anyone can do it," McCarthy said.
     McCarthy, who was born without legs, has to wear prosthetic legs (假肢) and use a stick to walk. But
McCarthy has a strong  5 . He believes having a disability (残疾) shouldn't stop anyone  6   achieving his or
her success.
     He has been in a special school  7   he was four. When he decided to climb the Willis Tower, his teacher,
Jeff Kohn, was  8   by his determination (决心) and offered to help train him. They  9  more than ten hours
practicing climbing stairs and keeping balance with the prosthetics and sticks on the steps every day."  10   
seems that he never knows how difficult it is.  11   I was so tired that I asked him to rest for a day," said
Kohn."But he said he was still full of energy and wanted more  12   ."
     Kohn always walked with McCarthy for the climb."I  13   the last 10 floors, he went faster," said Kohn.
"He's the most craven sportsman I've ever trained."
     McCarthy said he was  14   of himself and that the tower now holds special meaning. "When I'm older,
I'll  15  to the building and say 'Look at this building I climbed," he said.
( )1. A. largest  
( )2. A. seldom   
( )3. A. enjoyed  
( )4. A. while    
( )5. A. heart    
( )6. A. by       
( )7. A. as       
( )8. A. pleased  
( )9. A. used     
( )10. A. Here    
( )11. A. However 
( )12. A. friends 
( )13. A. tried   
( )14. A. thinking
( )15. A. point   
B. highest  
B. hardly   
B. needed   
B. after    
B. hope     
B. for      
B. since    
B. beaten   
B. spent    
B. There    
B. Sometimes
B. helpers  
B. saw      
B. talking  
B. go       
C. earliest
C. always  
C. made    
C. if      
C. body    
C. in      
C. until   
C. moved   
C. took    
C. He      
C. Again   
C. time    
C. did     
C. worried 
C. turn    
D. latest  
D. almost  
D. kept    
D. though  
D. love    
D. from    
D. before                                                   
D. asked   
D. wasted  
D. It      
D. Then    
D. exercise
D. met     
D. proud   
D. hurry   
答案

1-5    BDACA     6-10    DBCBD     11-15    BDBDA

单项选择题 A1/A2型题
单项选择题

甲公司系20×3年12月25日改制的股份有限公司,每年按净利润的10%计提法定盈余公积。20×7年度有关资料如下:
(1)从20×7年1月1日起,所得税的核算由应付税款法改为资产负债表债务法。甲公司历年的所得税税率均为25%。20×6年12月31日止(不包括下列各项因素),发生的应纳税暂时性差异的累计金额为2000万元,发生的可抵扣暂时性差异的累计金额为1200万元(假定无转回的暂时性差异)。计提的各项资产减值准备作为暂时性差异处理,当期发生的可抵扣暂时性差异预计能够在三年内转回。
(2)从20×7年1月1日起,生产设备的预计使用年限由12年改为8年;同时,将生产设备的折旧方法由平均年限法改为双倍余额递减法。根据税法规定,生产设备采用平均年限法计提折旧,折旧年限为12年,预计净残值为零。A产品年初无在产品和产成品存货、年末无在产品存货(假定上述生产设备只用于生产A产品)。甲公司期末存货采用成本与可变现净值孰低法计价。年末库存A产品未发生减值。
上述生产设备已使用3年,其账面原价为2400万元,累计折旧为600万元(未计提减值准备),预计净残值为零。
(3)从20×7年起,甲公司试生产某种新产品(B产品),对生产B产品所需乙材料的成本采用先进先出法计价。
乙材料20×7年年初账面余额为零。20×7年第一、二、三季度各购人乙材料200公斤、300公斤、500公斤,每公斤成本分别为1000元、1200元、1250元。
20×7年度为生产B产品共领用乙材料600公斤,发生人工及制造费用21.5万元,B产品于年底全部完工。但因同类产品已先占领市场,且技术性能更优,甲公司生产的B产品全部未能出售。甲公司于20×7年底预计B产品的全部销售价格为76万元(不含增值税),预计销售所发生的税费为6万元。剩余乙材料的可变现净值为40万元。
(4)甲公司20×7年度实现利润总额为8000万元。20×7年度实际发生的业务招待费 80万元,按税法规定允许抵扣的金额为70万元;国债利息收入为2万元;其他按税法规定不允许抵扣的金额为20万元(非暂时性差异)。除本题所列事项外,无其他纳税调整事项。

20×7年度因设备折旧产生的递延所得税金额为( )万元。

A.-130

B.130

C.216

D.237.6