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问题 单项选择题

2011年1月1日，某公司以融资租赁方式租入固定资产，租赁期为8年，租金总额为8800万元。假定在租赁期开始日最低租赁付款额的现值为7000万元，租赁资产的公允价值为8000万元，租赁内含利率为10%，另外以银行存款支付初始直接费用50万元。则该项融资租入固定资产的入账价值为（）万元。

A.7000

B.7050

C.8050

D.8800

答案

参考答案：B

解析：对于融资租入的固定资产，在租赁期开始日，承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者加上初始直接费用作为租入资产的入账价值，借记"固定资产——融资租入固定资产"科目，将最低租赁付款额作为长期应付款的入账价值，贷记"长期应付款——应付融资租赁款"科目，按发生的初始直接费用，贷记"银行存款"等科目，按其差额，借记"未确认融资费用"科目。

单项选择题 A1型题

我国现阶段的医学模式是（）

A.生物医学模式

B.生物-心理-社会医学模式

C.从生物医学模式向生物-心理-社会医学模式的转变阶段

D.神灵主义医学模式

E.社会医学模式
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 Ask Dr .JeffersThis month Dr. Jeffers is answering questions about the human brain and how it works.
Dear Dr. Jeffers,  
     One of my colleagues, Felix Moeller, told me that scientists are learning to use computer to 'read minds'. Is there any truth to this story? -Jane Leon, New York, USA Dear Ms. Leon, Well, a lot of research is
being conducted in this area, but so far, the brain scanning equipment and corresponding computer
programs haven't been able to actually read thoughts. In one experiment, test subjects(受试者)were
connected to scanning equipment and shown two numbers on a screen. They were then asked to choose
between adding or subtracting(减)the two numbers. Using this method, researchers were able to follow
brain processes and make the correct assumptions(假设)70 percent of the time. It's not quite mind reading, but it's certainly a first step. -Dr. J.
Dear Dr. Jeffers,
    My three-year-old son loves it when I dig my fingers into his sides and tickle (胳肢)him until he laughs
uncontrollably. The other day I noticed him trying to tickle himself but he couldn't do it. Why not?
-Glenn Lewis, Vancouver, Canada
Dear Mr. Lewis,
      It's because of how the brain works. The brain is trained to know what to pay attention to and what
to ignore. It causes us to ignore physical feelings we expect to happen, but it causes a mild panic reaction
when there is an unexpected feeling. For example, you don't notice how your shoulder feels while you're
walking down the street. But if someone comes up behind you and touches you lightly on the shoulder,
you may jump in fear. It's that unexpected part that causes the tickle reaction.
-Dr. J.
1.What can we learn from the answer to the first question?                        
A. Some equipment is able to read human minds.
B. Test subjects have been used to make decisions.
C. Some progress has been made in mind reading.
D. Computer programs can copy brain processes.
2. People laugh when tickled by others because the feeling is _______.                  
A. uncomfortable        
B. expected        
C. comfortable        
D. unexpected
3.Who has got a little child according to the text?                                  
A. Mr. Lewis          
B. Ms. Leon        
C. Mr. Moeller        
D. Dr. Jeffers
4. According to the text, Jeffers is probably _______.                                
A. a computer programmer  
B. a human brain expert 
C. a test subject  
D. a medical doctor
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