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问题问答题

科学探究重在提出问题，作出假设，用事实验证，得出结论．请你参与下列问题的探究．

[提出问题]酸溶液中的哪一种粒子（H₂O、H⁺和酸根离子）能使指示剂变色．

[实验探究]

①在第一支洁净的试管里加入约2mL蒸馏水，滴人几滴紫色石蕊试液，观察到的现象是颜色无变化，说明H₂O分子______．

②在第二支洁净的试管里加入2mLNaCl溶液（中性），滴入几滴紫色石蕊试液，观察到的现象是______，说明Cl^-______．

③在第三支洁净的试管里加入2mLHCl溶液，滴入几滴紫色石蕊试液，观察到的现象是______，说明H⁺______．

[得出结论]酸溶液中的______能使指示剂变色．

答案

①因为酸能使紫色石蕊变红，中性物质不能使紫色石蕊变色，水是由水分子构成的．所以在第一支洁净的试管里加入约2mL蒸馏水，滴人几滴紫色石蕊试液，观察到的现象是颜色无变化，说明H₂O分子不能使石蕊变色．②氯化钠的溶液呈中性，含有Na⁺Cl^-滴人几滴紫色石蕊试液不变色，说明这两种微粒都不能使紫色石蕊试液变色．③盐酸能使紫色石蕊变红色，由前两个实验知H₂O分子和Cl^-都不能使紫色石蕊试液变红色，而在盐酸中只含有H⁺Cl^-和H₂O分子三种微粒，所以只有H⁺能使紫色石蕊试液变红色．

故答案：①颜色无变化、不能使石蕊变色；

②颜色无变化、不能使石蕊变色；

③溶液变红、能使石蕊变红；H⁺

完形填空

There are many stories about people who did not let age stop them in the pursuit of their goals. I’m sure you have heard of recent 70-year-old college graduates, or teenagers who are 1 of many useful things or owners of companies. Actually, it can be done; it just 2 your attitude.
Michael had wanted to run his own business from an early age, but he was 3 a big risk taker. After many years of working for others, he put a business plan together and was about to make the 4 , but his friends told him that at 45 he was too 5 to start his own construction business. They thought it was a young man’s business while Michael needed a steady income to support his family. Michael was discouraged. 6 many of his friends worked in the very field that he was considering starting his business in, he 7 that they knew what was best, so he decided to give up his 8 . But his wife told him that he was foolish to do so. They discussed it and Michael 9 that he’d been using his age as a(n) 10 instead of as an advantage.
Have you put off a goal 11 age or another limiting factor? Does the limiting 12really have as much influence as you think? Age is just a number and each challenge is an opportunity. Your attitude 13 . You’re not too old to try something 14 and never too old to give up on your dreams. They may 15 a bit of adjustment, but if you want something enough, believe in yourself and your desires will have no bounds.

B．discoverers

D．contribution

B．regardless of

D．in spite of

问答题

甲公司有关投资业务如下：
(1)2008年12月25日甲公司与A公司签订协议，甲公司收购A公司持有B公司部分股份，所购股份占B公司股份总额30%，收购价款为1100万元。2009年1月1日办理完毕有关股权转让手续并支付价款1100万元。2009年1月1日B公司可辨认净资产公允价值总额为4000万元。甲公司对B公司投资采用权益法核算。假定取得投资时点被投资单位各资产公允价值等于账面价值，双方采用的会计政策、会计期间相同。
(2)2009年12月31日，B公司实现净利润500万元。
(3)2010年1月25日，B公司宣告分配2009年现金股利300万元。
(4)2010年2月1日，收到2009年度的现金股利并存入银行。
(5)2010年12月31日，B公司可供出售金融资产公允价值变动而增加其他资本公积40万元。
(6)2010年12月31日，B公司发生净亏损150万元。
(7)2010年12月31日，对B公司的长期股权投资的可收回金额为1050万元。
(8)2011年1月2日，甲公司出售所持有的全部B公司的股票，共取得价款1500万元。
要求：编制甲公司上述业务的会计分录。