问题 单项选择题 A1型题

患者,女性,43岁。平素少言寡语,性格内向,善惊易恐。现症心悸不宁,坐卧不安,少寐多梦,易惊醒,恶闻声响,纳呆,苔薄白,脉弦细。本病治疗方法宜()。

A.补养心血,益气安神

B.温阳益气,安神

C.镇惊定志,养心安神

D.清热化痰,宁心安神

E.活血理气安神

答案

参考答案:C

阅读理解

阅读理解。

     Overcoming(克服) shyness is not impossible. The following steps may be helpful.

Step 1

     Overcoming shyness is mainly a case of mind over matter. If you're afraid to do it, you will get much shyer when

doing it. The more you come to talk with people, the easier it will become. You may also find that it's not as difficult

as you thought anyway. Just talk to people a little more every day.

Step 2

     It sometimes helps to try to imagine you as another person. Think about this: Do you get shy when someone else

walks up to talk to   another? Of course you don't.   Think of   yourself as just somebody else and it'll  make it a little

easier.

Step 3

     Dress to impress. The better you look, the more confident you'll feel. Feeling good about your appearance can

greatly reduce shyness.

Step 4

     If you're up on stage, try to imagine that you're somewhere else. Maybe in your own comfortable living room. Tell

yourself that the audiences are really no big deal. They're ONLY people.

1. The first step mainly tells us   .

A. we should talk to people as much as possible

B. it's difficult to get over shyness

C. we'll be shy when talking to more people

D. we are shy because we don't think carefully

2. The second step tells us it's    to think of yourself as another person.

A. unnecessary            

B. interesting

C. useful                  

D. difficult

3. What does the underlined word "reduce" mean in this passage?

A. 喜欢      

B. 减少    

C. 增大    

D. 防治

4. We can learn from the fourth step that   .

A. it's easy to speak in our living room

B. it's easy to speak to only people

C. what to think of when speaking on stage

D. when you can speak on stage

5. What's the best title of this passage?

A. How to get over shyness

B. How to speak in public

C. Don't look on you as yourself

D. How to feel good about yourself

单项选择题 案例分析题

2014年4月2日,甲公司与丙公司签订购买丙公司持有的乙公司(非上市公司)70%股权的合同。甲公司与乙公司在发生该交易之前没有任何关联方关系。

(1)甲公司以银行存款2000万元以及一项固定资产为对价取得乙公司70%股权,该项固定资产账面价值为4000万元,公允价值为6000万元。甲公司为取得股权发生审计评估费200万元。

(2)2014年6月30日办理完毕股权过户手续,并对乙公司董事会改组,取得乙公司控制权。乙公司当日可辨认净资产的账面价值为9900万元,其中:股本为6000万元,资本公积为900万元,盈余公积为300万元,未分配利润为2700万元。

(3)2014年6月30日乙公司可辨认资产、负债的公允价值与其账面价值仅有一项资产存在差异,即管理用固定资产的账面价值为800万元,公允价值为900万元。乙公司预计该项固定资产未来仍可使用5年,预计净残值为零,采用年限平均法计提折旧。固定资产的折旧年限、折旧方法及预计净残值均与税法规定一致。

(4)甲公司2014年9月销售100件产品给乙公司,每件售价8万元,增值税税率为17%,每件成本7.5万元,乙公司2014年对外销售60件。

(5)乙公司2014年7月1日至12月31日实现净利润1000万元,提取法定盈余公积100万元;2014年12月31日宣告分派现金股利200万元。

(6)甲、乙公司适用的所得税税率均为25%。

要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司合并工作底稿中因抵消存货价值中包含的未实现内部销售利润而确认的递延所得税资产金额为()万元。

A.7.5

B.5

C.187.5

D.200