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问题 单项选择题

柴油发电机组进行机房布置时，通风效果达不到要求、机组设在地下层、热风管无法平直敷设需拐弯引出时，其热风管弯头不宜超过( )，拐弯角度应大于或等于90°，而且内部要平滑，以免阻力过大影响散热。

A．一处
B．两处
C．三处
D．四处

答案

参考答案：B

问答题

甲上市公司发行公司债券为建造专用生产线筹集资金，有关资料如下： (1) 2007年12月31日，委托证券公司以7755万元的价格发行3年期分期付息公司债券，该债券面值为8000万元，票面年利率为4.5%，实际年利率为5.64%，每年付息一次，到期后按面值偿还，支付的发行费用与发行期间冻结资金产生的利息收入相等。 (2) 生产线建造工程采用出包方式，于2008年年1月1日开始动工，发行债券所得款项当日全部支付给建造承包商，2009年12月31日所建造生产线达到预定可使用状态。 (3) 假定各年度利息的实际支付日期均为下年度的1月10日，2011年1月10日支付 2010年度利息，一并偿付面值。 (4) 所有款项均以银行存款收付。 要求： (1) 计算甲公司该债券在各年末的摊余成本，应付利息金额，当年应予资本化或费用化的利息金额，利息调整的本年摊销额和年末余额。 (2) 分别编制甲公司与债券发行、2008年12月31日和2010年12月31日确认债券利息、2011年1月10日支付利息和面值业务相关的会计分录。
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填空题


In the following passage, there are 25 blanks representing words that are missing from the context. You are to put back in each of the blanks with the missing word. Write your answers on the ANSWER SHEET. The time for this section is 25 minutes.
Compared with the immediate practical responsibility of the scientist, the (1) of the artist must seem puny. The decision which faces (2) is not one of practical action: of course he will try to throw this (3) into the scale, and that weight, if he is a writer or (4) a painter of genius, may have its effect. For the novelist—in our society the only artist who has a mass audience and at the same time effective economic control of the means of addressing (5) —the hope of some decisive influence is a reasonable (6) . For him, since he takes of all artists (7) is probably the largest portion of his culture as material, there is no (8) escape from the necessity for treating the content of his work seriously than (9) is for the social psychologist he is coming so closely to resemble. The dichotomy which people have tried to establish between artistic proficiency and (10) content is becoming unbearable to almost all sensitive minds. I doubt if it has ever been real— we might have admired Shelley as (11) if he had been indifferent to such things as war and tyranny, though I doubt it; certainly (12) he been indifferent we should never have been led by (13) .
There is no Hippocratic oath in literature, and I am not attempting to draw (14) up. As far as I am concerned, the artist is a human being writ large and his (15) are the ethics of any human being. Perhaps I can best illustrate (16) seems to me the new (17) of those duties of assertion and refusal from one writer, and I do not (18) it is without significance that this (19) projects the whole situation of choice into a scientific parable, the (20) of a pestilence: a (21) many human (22) are called to fight against, called not by any supernatural (23) but by the simple fact that the fight against a plague is (24) like a biological human (25) .
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