问题 单项选择题 A1型题

动脉导管未闭血液分流量的大小取决于()

A.年龄大小

B.导管的类型

C.右心室容量负荷大小

D.左心室压力负荷大小

E.导管的粗细和主、肺动脉压力差

答案

参考答案:E

阅读理解

阅读理解。

     It is probably the strangest sport anyone has ever invented.And at first sight,it looks like the easiest.

Competitors have to do two things.The first is to stand still.The second is to place their hands anywhere

on the body of a car,and keep it there.

     This is where things start getting difficult.Lots of people are doing the same thing.And the winner of

the "handathon" contest is the person who can carry on doing it for the longest time.That person gets to

own the car.

     It still seems to be an easy thing to do.At the beginning it is.Anyone can stand still.But when the

contest has been going for four or five days,standing still seems like the most difficult job in the world.

And keeping the hand in place over this time becomes an act of serious attention.After a few days,the

hand seems to belong to someone else-someone who wants to go home and get some sleep.

     Competitors are allowed to take a five-minute break every hour to eat,drink or do whatever else is

necessary.No one is allowed to lean on the car for support.Winners need to be able to show great

powers of attention.They also need to be able to develop special skills.

     Maybe the popularity of the handathon is due to the fact that it is not necessary to be a trained athlete

to enter.Entrants in the Longview handathon certainly don't seem to do much preparation.Most say they

will prepare by "getting lots of sleep".Others say they will "eat healthy food" or "pray for success".The

whole event gives ordinary people the chance to do something interesting and win something in the end.

     Handathons are competitions,but there is little rivalry (敌对) between competitors.They help each

other out and keep each other's spirits up.People who drop out early return with food,drink and

encouragement.

1.The reason why the sport is called "handathon" is that competitors ______.

A. cover a long distance  

B. keep hands in place for long

C. wave hands as long as possible

D. do the same thing as in a marathon

2.What ability is likely to be needed most in a handathon?

A. Standing without any support.

B. Not leaning on the car.

C. Eating and drinking in five minutes.

D. Having strong powers of attention.

3.Why is handathon popular?

A. Someone can win with special training.

B. It doesn't need to make any preparation.

C. Anyone who is interested can join in it.

D. People get along well with each other in it.

4.What is the writer's opinion about handathon?

A. It is not as easy as it looks at first.

B. It is the easiest of all sports.

C. It can purify people's spirits.

D. It is not good competing in a handathon.

5.Which of the following about handathon is not right?

A. The person who takes part in it should stand still.

B. The person who takes part in it has to place his hands anywhere on the body of a car,and keep it there.

C. The person who takes part in it can have a break during the course of the competition.

D. Handathons are competitions,so competitors don't encourage each other.

问答题

甲股份有限公司(以下简称甲公司)系上市公司,20×7年1月1日递延所得税资产为165万元;递延所得税负债为264万元,这些暂时性差异均不是因为计入所有者权益的交易或事项产生的,适用的所得税税率为33%。根据20×7年颁布的新税法规定,自20×8年1月1日起,该公司适用的所得税税率变更为25%。甲公司预计会持续盈利,各年能够获得足够的应纳税所得额。20×7年利润总额为790.894万元,当年部分交易或事项如下:
(1) 20×7年1月1日,以1022.35万元自证券市场购入当日发行的一项3年期到期还本付息国债。该国债票面金额为1000万元,票面年利率为5%,年实际利率为4%,到期日为20×9年12月31日。甲公司将该国债作为持有至到期投资核算。税法规定,国债利息收入免交所得税。
(2) 因违反税收政策需支付罚款40万元,款项尚未支付;
(3) 20×7年1月开始自行研发一项新技术,合计支出1000万元,费用化支出为200万元,符合资本化条件的金额为800万元,10月6日研发成功该专利技术,预计使用10年,企业按照直线法摊销计入管理费用,会计与税法规定的摊销方法和摊销年限均相同。按照税法规定,企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的150%摊销。
(4) 20×7年7月1日,甲公司自证券市场购入某股票;支付价款260万元(假定不考虑交易费用)。甲公司将该股票作为交易性金融资产核算。12月31日,该股票的公允价值为300万元。
(5) 20×7年9月1日,甲公司自证券市场购入某股票;支付价款150万元(假定不考虑交易费用)。甲公司将该股票作为可供出售金融资产核算。12月31日,该股票的公允价值为100万元。
(6) 本期提取存货跌价准备210万元,期初存货跌价准备余额为0;
(7) 本期预计产品质量保证费用50万元,将其确认为预计负债,期初产品质量保证费用为0;
(8)采用公允价值模式计量的投资性房地产20×6年年末公允价值为1800万元(假定等于其成本),20×7年年末其公允价值跌至1600万元;
(9)应付职工薪酬的科目余额为100万元,按照税法规定该企业允许税前扣除的合理职工薪酬为80万元;
(10)当年发生了200万元的广告费支出(款项尚未支付),发生时已经作为销售费用计入当期损益。甲公司20×7年实现销售收入1000万元。
(11)20×7年1月1日存在的可抵扣暂时性差异在本期转回100万元,应纳税暂时性差异在本期转回200万元。
其他资料:
(1) 税法规定,以公允价值计量的资产、负债等,持有期间公允价值的变动不计入应纳税所得额,在实际处置或结算时,处置取得的价款扣除其历史成本后的差额计入处置或结算期间的应纳税所得额。
(2) 税法规定,不符合国务院财政、税务主管部门规定的各项资产减值准备不允许税前扣除。
(3) 税法规定,企业发生的广告费支出不超过当年销售收入15%的部分允许当期税前扣除,超过部分允许向以后年度结转税前扣除。

计算甲公司20×7年度应确认的递延所得税资产和递延所得税负债。