问题 单项选择题

原核生物辨认转录起始点的是()

A.σ亚基

B.β亚基

C.β′亚基

D.σ亚基

E.α2ββ′

答案

参考答案:D

解析:转录开始首先由σ因子辨认启动子形成转录起始复合物,加入几个核苷酸后σ因子从全酶上脱落。

阅读理解

Bill, George, Franklin, Louisa 和 Nana 想今年夏天外出旅游。阅读下面有关六个旅游目的地的介绍(A、B、C、D、E和F),选出适合他们去的地方,并在答题纸上将相应选项的标号涂黑。选项中有一项是多余选项。

小题1: Bill: I want to go to visit a country with a relatively short history, where I can not only enjoy fun things but also see some national parks.

小题2:George: I wish I could go to a place with a very long history where I can enjoy warm beaches. At the same time, I can also visit cities well known as romantic ones. 

小题3:Franklin: I like hunting and fishing. However, this summer I want to do something for a change. I hope to visit a place with wonderful beaches and also see some ruins left by ancient people.

小题4:Louisa: My purpose of traveling is to meet more friendly people, who are easy to get along with. Meanwhile, I want to enjoy their special music. 

小题5:Nana: I have travelled to a lot of inland places. This summer I want to have some adventures on wonderful beaches where I can enjoy a variety of water sports.

A.

Canada is known for great hunting and fishing, as well as major cities such as Toronto and Vancouver. It also has many interesting natural wonders like Niagara Falls. With two major cultures and languages, French and English, Canada offers a unique cultural experience.

B.

The United States has many of the top tourist locations in the world. Visiting the US offers a historical view of a relatively young country. Its youth is marked by fun things to do in cities like Orlando, Los Angeles, Las Vegas, and New York where theme parks, museums, and entertainment are the top America tourist attractions. The states in New England offer a good deal of locations that are great to visit if a tourist is looking to learn about US history. The western United States is home to many national parks and natural geologic formations. When looking for a relaxing tropical vacation. Hawaii is the destination many Americans choose.

C.

Mexico is an excellent place to visit for the traveler looking to both relax and explore. The country offers fantastic beaches and ancient ruins. The city of Cancun is a major city with both ancient Mayan ruins and a large beach. When looking to learn about history, Mexico is a great place to visit as it has ruins left by several different Native American tribes such as the Aztecs and the Mayans. The various resort hotels of Mexico are a great place for the traveler looking to mix relaxation with exploration.

D.

Greece, Italy, and Spain offer warm beaches and thriving cities for the person looking to relax. The warm beaches and resorts along the Mediterranean are perfect for relaxation and fun. The Romantic cities of Venice and Paris are excellent for tourists looking to go on a romantic getaway. The exciting and historical sites of Vienna and London can be great for the traveler looking to have fun and just do some sightseeing. The colder regions of Norway, Switzerland, and Sweden are great for travelers looking for winter activities like skiing, snowboarding, or relaxing near the fireplace while the snow falls.

E.

The splendid tourist destination of Pattaya in Thailand offers travelers a range of attractions. The Pattaya tourist attractions highlight the rich history and culture of this beautiful beach resort. Travelers will have endless pristine beaches to sunbathe or relax. There are also various types of water activities. Tourists can enjoy the various water sports such as water skiing, scuba diving, windsurfing and snorkeling. Elephant Village has in store for you all the fun you ever dreamed of. You can enjoy thrilling expeditions on elephant back, trekking though the jungle, rafting on the lake, riding on ox cart and enjoying elephant shows.

F.

Rio de Janeiro, the city itself being one of the world’s tourist attractions, is extraordinary. Just taking in the eye candy of a city surrounded in green mountains, covered in Atlantic rainforest, and the samba music on all the happy faces of the cariocas (people born and raised in Rio) is revitalizing! The Brazilian population. They are quite something else. They are curious, open- minded, helpful and smiling people, easy to get into contact with. You can enjoy the most famous beach in the world.

不定项选择 共用题干题

甲有限责任公司为增值税一般纳税人,增值税税率为17%。生产中所需W材料按实际成本法核算,采用月末一次加权平均法计算和结转发出材料成本。2013年6月1日,W材料结存800千克,账面余额220万元,未计提存货跌价准备。甲公司2013年6月份发生的有关W材料业务如下:(1)6月3日,持银行汇票120万元购入W材料400千克,增值税专用发票上注明的货款为100万元,增值税进项税额17万元,对方代垫包装费1万元,材料已验收入库,剩余票款退回并存入银行。(2)6月6日,签发一张银行承兑汇票购入W材料600千克,增值税专用发票上注明的货款为150万元,增值税进项税额25.5万元,对方代垫保险费1万元。材料已验收入库。(3)6月10日,收到乙公司作为资本投入的W材料2000千克,并验收入库。投资合同约定该批原材料价值(不含可抵扣的增值税进项税额)为478万元,增值税进项税额为81.26万元,乙公司开具增值税专用发票。假定合同约定的价值与公允价值相等,未发生资本溢价。(4)6月20日,销售W材料一批,开出增值税专用发票上注明的售价为100万元,增值税销项税额为17万元,款项已由银行收妥。(5)6月30日,因自然灾害毁损W材料50千克,该材料购进时的增值税进项税额为8.5万元,经保险公司核定应赔偿10万元,款项尚未收到,其余损失已经有关部门批准处理。(6)6月份发出材料情况如下:①生产车间领用W材料2000千克,用于生产A产品20件、B产品10件,A产品每件消耗定额为24千克,B产品每件消耗定额为52千克,材料成本在A、B产品之间按照定额消耗量比例进行分配;车间管理部门领用700千克;企业行政管理部门领用450千克。②6月20日对外销售发出W材料300千克(7)6月30日,W材料的预计可变现净值为50万元。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(6)小题。(金额单位用万元表示)

根据资料(1)至资料(4),下列会计分录正确的是()。

A.资料(1):借:原材料-W材料101应交税费-应交增值税(进项税额)17贷:其他货币资金118借:银行存款2贷:其他货币资金2

B.资料(2):借:原材料-W材料151应交税费-应交增值税(进项税额)25.5贷:其他货币资金176.5

C.资料(3):借:原材料-W材料478应交税费-应交增值税(进项税额)81.26贷:实收资本559.26

D.资料(4):借:银行存款117贷:其他业务收入100应交税费-应交增值税(销项税额)17