问题 单项选择题 A1型题

关于医学实践与医学伦理学的关系下列提法中错误的是()。

A.医学实践是医学伦理学进步的动力

B.医学伦理学源于医学实践

C.医学伦理学可以指寻医学实践

D.医学伦理学的理论基础是医学实践

E.医学实践是检验医学伦理学理论正确性的唯一标准

答案

参考答案:A

解析:医学伦理学是与医学实践密切相关的学科,医学伦理学的理论、规范来源于实践,是对医学实践中的道德关系、意识和行为的概括和说明,是在长期的医疗活动中形成、发展的,医学伦理学来源于实践,同时又对医疗实践活动具有指导作用,医学实践是医学伦理学的基础和动力,是医学伦理学的目的和检验医学伦理学理论正确性的唯一标准。医学实践是医学伦理学的动力,但不能说医学实践是医学伦理学进步的动力。故本题答案是A(该项的叙述是错误的),而B、C、D、E的叙述正确。

阅读理解

阅读理解。

     Do You Go To Sleep In Class?

     The "Acronym", our student newspaper, reports that most students go to sleep at 1: 30 a. m. Even if

 that's an exaggeration (夸张), it's too close to the truth. Scientists say teenagers should sleep nine hours

 each night. But that's hard to do.

     Some even "pull all-nighters". These are lazy students who have homework due (到期) the next day

  that they haven't done. In the morning they don't look healthy and you can tell who has been doing it.

     One of my classmates did a survey (调查) on the problem. She found that most kids pull all-nighters to

  finish homework, but some do it for other reasons, such as playing computer games!

     Maybe our lack of sleep is because of laziness-I think I'm a lazy student-or maybe it's because we have

  too much to do in American high schools.

     I usually go to bed around midnight. If I stayed up past 1: 30 a. m, I wouldn't get any work done. I'd be

  falling asleep at my computer. My classes begin at 7:30 a.m. I'm partly awake in my first class. By the

  second, I'm slightly tired and sleepy. By my third class, I'm sleepy. By midday I'm finally wide-awake.

 But by 3: 00 p. m., I'm slowing down again.

     Most American high schools seem to have such a problem.

     High school classes start at 7: 30 a. m., so students have to wake up one and a half hours before that to

  get ready and catch the bus. It's believed that lack of sleep can damage both grades and health.

     Some schools are paying attention. Classes in those schools start at 8:30 a. m.

1. What's the problem talked about in the passage?

    A. Many kids have too much homework to do.

    B. Many teenagers don't have enough sleep.

    C. Many children are crazy about playing computer games.

    D. Many kids are too lazy to finish their homework on time.

2. The underlined expression "pull all-nighters" most probably means _____.

    A. 开夜车

    B. 上夜班

    C. 睡懒觉

    D. 补作业

3. Which of the following is NOT a reason mentioned in the passage?

    A. Laziness.  

    B. Homework.

    C. Housework.  

    D. Computer games.

4. What's the idea suggested at the end of the passage?

    A. Later start of classes.  

    B. Less homework.

    C. Going to bed early.  

    D. Eating healthy food.

问答题

长江股份有限公司(以下称长江公司)属于增值税一般纳税人,适用增值税税率17%。原材料(只有一种甲材料)采用计划成本法核算,单位计划成本1.5万元/吨。
2010年8月初“原材料”账户余额为1957/元(其中暂估入账的原材料成本15万元),“材料成本差异”账户为借方余额4.57/元。长扛公司8月份发生以下经济业务:
(1)1日,收到上月暂估入账的原材料发票,载明数量10吨,实际成本14.7万元,无其他相关费用。
(2)2日,购入甲材料62吨,增值税专用发票上注明的价款为90万元,增值税税额为15.3万元;发生运输费用(不考虑增值税抵扣)、装卸费用和保险费共计7.5万元。
(3)5日,上述甲材料运抵企业,验收入库甲材料实际数量为60吨,短缺的2吨是运输途中发生的合理损耗。
(4)10日,长江公司和A公司签订协议,接受A公司以账面价值150万元(双方确认的公允价值为135万元)的100吨甲材料对长江公司进行投资,长江公司以增发的20万股(每股面值1元)普通股作为对价。该批甲材料验收入库并收到对方开具的税额为22.95万元的增值税专用发票一张。
(5)20日,长江公司就应收B公司贷款36万元(已计提坏账准备1.8万元)与其进行债务重组。经协商,长江公司同意B公司以20吨账面成本为19.5万元、公允价值为24万元的甲材料偿还全部债务。该批甲材料验收入库并收到对方开具的税额为4.08万元的增值税专用发票一张。
(6)31日,经汇总,本月共领用甲材料计划成本360万元用于生产乙产品。本月乙产品的成本资料为:月初在产品0件,本月完工100件,月末在产品20件,本月发生直接入150万元,制造费用195万元。原材料在开工后陆续投入,月末在产品完工程度为50%。
(7)31日,月末对库存乙产品进行实地盘点,发现实存数小于账存数5件,经查实,系管理不善造成丢失。

2010年8月5日长江公司验收入库甲材料的实际成本为( )万元。

A.87.0 B.90.0
C.95.7 D.97.5