问题 单项选择题 B1型题

糖酵解途径中的关键酶是()

A.果糖二磷酸酶-1

B.6-磷酸果糖激酶-1

C.HMG-CoA还原酶

D.磷酸化酶

E.HMG-CoA合成酶

答案

参考答案:B

单项选择题

A上市公司于20×7年9月30日通过定向增发本公司普通股对B企业进行合并,取得B企业100%股权。假定不考虑所得税影响。A公司及B企业在合并前简化资产负债表如下表所示:
其他资料:
A公司及B公司合并前资产负债表

单位:万元

A公司B企业
流动资产40006000
非流动资产2800080000
资产总额3200086000
流动负债16002000
非流动负债4004000
负债总额20006000
所有者权益:
股本20001200
资本公积00
盈余公积800022800
未分配利润2000056000
所有者权益总额3000080000
(1) 20×7年9月30日,A公司通过定向增发本企业普通股,以2股换1股的比例自B企业原股东处取得了B企业全部股权。A公司共发行了2400万股普通股以取得B企业全部1200万股普通股。
(2) A公司每股普通股在20×7年9月30日的公允价值为20元,B企业每股普通股当日的公允价值为40元。A公司、B企业每股普通股的面值均为1元。
(3) 20×7年9月30日,A公司除非流动资产公允价值较账面价值高6000万元以外,其他资产、负债项目的公允价值与其账面价值相同。
(4) 假定A公司与B企业在合并前不存在任何关联方关系。假定B企业20×6年实现合并净利润2400万元,20×7年A公司与B企业形成的主体实现合并净利润4600万元,自20×6年1月1日至20×7年9月30日,B企业发行在外的普通股股数未发生变化。
对于该项企业合并,虽然在合并中发行权益性证券的一方为A公司,但因其生产经营决策的控制权在合并后由B企业原股东控制,B企业应为购买方,A公司为被购买方。

A公司20×7年基本每股收益额为( )。

A.1元

B.1.59元

C.1.31元

D.1.52元

阅读理解

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第三部分:阅读理解(共15小题,每题2分,满分30分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。

Australian scientists are trying to give kangaroo-style stomachs to cattle and sheep in a bid

to cut the emission of greenhouse gases blamed for global warming.

Thanks to special bacteria in their stomachs, kangaroo farts contain no methane(甲烷)and scientists want to transfer that bacteria to cattle and sheep who emit large quantities of the harmful gas.

While the usual image of greenhouse gas pollution is a billowing smokestack pushing out carbon dioxide, livestock passing wind contribute a surprisingly high percentage of total emissions in some countries.

"Fourteen percent of emissions from all sources in Australia is from enteric methane from cattle and sheep," said Athol Klieve, a senior research scientist with the Queensland state government.

"And if you look at another country such as New Zealand, which has got a much higher agricultural base, they're actually up around 50 percent," he said.

Researchers say the bacteria also makes the digestive process much more efficient and could potentially save millions of dollars in feed costs for farmers.

But it will take researchers at least three years to isolate the bacteria, before they can even start to develop a way of transferring it to cattle and sheep.

Another group of scientists, meanwhile, has suggested Australians should farm fewer cattle and sheep and just eat more kangaroos.

The idea is controversial(争议), but about 20 percent of health conscious Australians are believed to eat the national symbol already.

"It's low in fat, it's got high protein levels and it's very clean in the sense that basically it's the ultimate free range animal(散养动物)," said Peter Ampt of the University of New South Wales's institute of environmental studies.

56. According to the passage, global warming is now mainly caused by _____ .

A. methane  B. carbon dioxide  C. livestock passing wind  D. not mention in this passage

57. What does the underlined phrase “the idea”(paragraph 9)refer to?

A. Australians should give kangaroo-style stomachs to cattle and sheep.

B. The bacteria could make the digestive process much more efficient.

C. Australians should farm fewer cattle and sheep and just eat more kangaroos.

D. The bacteria could potentially save millions of dollars in feed costs for farmers.

58.  How will Australian scientists solve the problem of global warming?

A. Eating more kangaroos.  

B. Killing more cattle and sheep.

C. Letting cattle and sheep pass less wind.

D. Transferring the special bacteria in kangaroos’ stomachs to cattle and sheep.