问题 实验题

(4分)甲、乙和丙三位同学做“互成角度的两个力的合成”的实验,所用弹簧测力计的量程为0~5N,他们都把橡皮条的一端固定在木板上的A点,橡皮条的另一端通过细绳连接弹簧测力计,用两个弹簧测力计把橡皮条的另一端拉到某一确定的O点,如图所示,此时细绳都与平板平行,用F1和F2表示拉力的方向和大小。

甲同学F1和F2的方向互相垂直,F1=3.0N、F2=3.8N;乙同学F1和F2方向间的夹角约为30°,F1= F2=4.0N;丙同学F1和F2方向间的夹角约为120°,F1= F2=4.0N。这三位同学中操作不合适的是哪一位?并说明原因。_________________________

答案

乙同学. 合力超出弹簧测力计量程

题目分析:对于甲同学,合力.对于乙同学,对于丙同学,.可见操作不合适的是乙同学,因为他的两个力的合力超过了弹簧测力计的最大值

阅读理解

阅读理解。

     Have you ever been at a meeting while someone was making a speech and realized suddenly that your

mind was a million miles away? You probably felt sorry and made up your mind to pay attention and always

have been told that daydreaming is a waste of time.

     "On the contrary," says L. Giambra, an expert in psychology, "daydreaming is quite necessary. Without

it, the mind couldn't get done all the thinking it has to do during a normal day. You can't possibly do all your

thinking with a conscious (有意识) mind. Instead, your unconscious mind is working out problems all the

time. Daydreaming then may be one way that the unconscious and conscious states of mind have silent

dialogues."

     Early experts in psychology paid no attention to the importance of daydreams or even considered them

harmful. At one time daydreaming was thought to be a cause of some mental illnesses. They did not have

a better understanding of daydreams until the late 1980s. Eric Klinger, a professor of psychology, is the

writer of the book Daydreaming. Klinger says, "We know now that daydreaming is one of the main ways

that we organize our lives, learn from our experiences, and plan for our futures. Daydreams really are a

window on the things we fear and the things we long for in life."

     Daydreams are usually very simple and direct, quite unlike sleep dreams, which may be hard to understand.

It's easier to gain a deep understanding of your life by paying close attention to your daydreams than by trying

to examine your sleep dreams carefully. Daydreams help you recognize the difficult situations in your life and

find out a possible way of dealing with them.

     Daydreams cannot be predicated (预料). They move off in unexpected directions which may be creative

and full of ideas. For many famous artists and scientists, daydreams were and are a main source of creative

energy.

1. The writer of this passage considers daydreams _____. [ ]

A. hard to understand

B. important and helpful

C. harmful and unimportant

D. the same as sleep dreams

2. The writer quoted (引用) L. Giambra and Eric Klinger to _____. [ ]

A. point out the wrong ideas of early experts

B. list two different ideas

C. support his own idea

D. report the latest research on daydreams

3. Which of the following is TRUE?[ ]

A. An unconscious mind can work all the problems out.

B. Daydreaming can give artists and scientists ideas for creation.

C. Professor Eric Klinger has a better idea than L. Giambra.

D. Early experts fully understood what daydreams were.

4. What is the main difference between daydreams and sleep dreams?

[ ]

A. People have daydreams and sleep dreams at different times.

B. Daydreams are the result of unconscious mind while sleep dreams are that of conscious mind.

C. Daydreams are more harmful.

D. Daydreams are more helpful in solving problems.

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问答题

甲公司系国有独资公司,经批准自2010年1月1日起执行《企业会计准则》。甲公司对所得税一直采用债务法核算,适用的所得税税率为25%。甲公司自设立以来,一直按净利润的10%计提法定盈余公积,不计提任意盈余公积。
(1) 为执行《企业会计准则》,甲公司对2010年以前的会计资料进行复核,发现以下问题:
①甲公司白行建造的办公楼已于2009年6月30日达到预定可使用状态并投入使用。甲公司未按规定在6月30日办理竣工决算及结转固定资产手续。2009年6月30日,该“在建工程”科目的账面余额为2000万元。2009年12月31日该“在建工程”科目账面余额为2190万元,其中包括建造该办公楼相关的专门借款在2009年7月至12月期间发生的利息50万元,应计入管理费用的支出140万元。
该办公楼竣工决算的建造成本为2000万元。甲公司预计该办公楼使用年限为20年,预计净残值为零,采用年限平均法计提折旧。至2010年 1月1日,甲公司尚未办理结转固定资产手续。
②甲公司以400万元的价格于2008年7月1日购入的一套计算机软件,在购入当日将其作为管理费用处理。按照甲公司的会计政策,该计算机软件应作为无形资产确认入账,预计使用年限为 5年,净残值为零,采用直线法摊销。
③2009年2月1日,甲公司以1800万元的价格购入一项管理用无形资产,价款以银行存款支付。该无形资产的法律保护期限为15年,甲公司预计其在未来10年内会给公司带来经济利益。甲公司计划在使用5年后出售该无形资产,C公司承诺5年后按1260万元的价格购买该无形资产。
甲公司对该无形资产购入以及该无形资产2至 11月累计摊销,编制会计分录如下:
借:无形资产 1800
贷:银行存款 1800
借:管理费用 150
贷:累计摊销 150
假定上述事项涉及损益的事项均可调整应交所得税。
(2) 2010年7月1日,鉴于更为先进的技术被采用,经董事会决议批准,决定将B设备的使用年限由10年缩短至6年,预计净残值为零,仍采用年限平均法计提折旧。B设备系2008年12月购入,并于当月投入公司管理部门使用,入账价值为10500万元。购入当时预计使用年限为10年,预计净残值为500万元。
假定:
(1) 甲公司上述固定资产的折旧年限、预计净残值以及折旧方法均符合税法的规定。
(2) 上述会计差错均具有重要性。
要求:

中的会计差错进行更正处理。