问题 单项选择题

支气管扩张症的治疗主要是

A.手术治疗

B.气功锻炼

C.保持呼吸道畅通和控制感染

D.治疗鼻窦炎和上呼吸道感染

E.预防应用气管炎菌苗

答案

参考答案:C

不定项选择

甲公司为一家上市公司,2013年对外投资有关资料如下:(1)1月20日,甲公司以银行存款购买A公司发行的股票200万股准备长期持有,实际支付价款10000万元,另支付相关税费120万元,占A公司有表决权股份的40%,能够对A公司施加重大影响,投资时A公司可辨认净资产公允价值为30000万元(各项可辨认资产、负债的公允价值与账面价值相同)。(2)4月17日,甲公司委托证券公司从二级市场购入B公司股票,并将其划分为交易性金融资产。支付价款1600万元(其中包含已宣告但尚未发放的现金股利40万元),另支付相关交易费用4万元。(3)5月5日,甲公司收到B公司发放的现金股利40万元并存入银行。(4)6月30日,甲公司持有B公司股票的公允价值下跌为1480万元。(5)7月15日,甲公司持有的B公司股票全部出售,售价为1640万元,款项存入银行,不考虑相关税费。(6)A公司2013年实现净利润5000万元。(7)A公司2013年年末因可供出售金融资产公允价值变动增加资本公积700万元。假定除上述资料外,不考虑其他相关因素。要求:根据上述资料,回答第(1)~(5)题。

甲公司对于B公司股票投资的处理,下列表述不正确的有()。

A.应确认的入账成本为1604万元

B.收到现金股利时应确认投资收益40万元

C.6月30日确认的公允价值变动应计入资本公积

D.处置时应确认投资收益科目的金额为处置价款与账面价值的差额

阅读理解

阅读理解。

     108 cities in China took part in the World Car Free Day on Saturday to promote environmentally

friendly transport and ease increasingly grid-locked city streets.  It's a highlight of a nationwide urban

public transport week. People were urged to take public transport,ride bikes or walk.

      To help out,more than 200 new buses took to the streets. And the Beijing Subway laid on 10 more

trains for rush hour.

      A Beijing resident said,"Today is car free day,and I do find the traffic much better and the bus can

go much faster. "

      Another resident said,"I spent only half an hour going to work. It took me twice as long before,and

I can find seat on the bus today. "

      But in some areas not signed up for traffic control,endless lines of cars can still be seen.

     Some people say they just can't do without their cars.

     Another Beijing resident said,"Some people are willing to give up driving,but on certain days when I

have to take my child to school or weekend classes,the public transport is so bad that I can't do it without a car. "

       But the concept of "green"traffic is catching on. People say they believe it's the first and honest step

in facing the serious traffic and environmental problems.

      A driver said,"The car free day has a very important symbolic meaning. It does not mean that we must give up cars. It is to promote a concept,to encourage more people to contribute to the protection of the

environment. "

     The Ministry of Construction calculates"Car Free Day"will cut 3,000 tons of emissions and save 33

million liters of gasoline.  And it's planning more frequent activities to raise public consciousness of energy

conservation and environmental protection.   

1. The best title of the passage is possibly _______ 

A. Private cars are banned in cities    

B. Car-free Day pushes"green"transport

C. Residents can't do without cars    

D. Residents should ride bikes on Car-free Day 

2. Car-free Day will bring the following benefits except _______.

A. saving quite a lot of energy          

B. raising public consciousness of environmental protection

C. improving road traffic                

D. facing more serious traffic problems

3. What do you think is possibly the author's attitude towards the Car-free Day?

A. Positive.      

B. Negative.        

C. Passive.          

D. Critical.