问题 阅读理解

Today, the biggest killers stem as much from our lifestyles as from bacteria and viruses.  One of the worst of these is heart disease, and specifically high blood pressure. It’s a slow, but efficient killer that robs many people of what should be the last 10, 20 or 30 years of their lives.

Scientists are claiming that they have now separated unusual ingredients in a rare seaweed discovered by fishermen off the coast of Korea that offer incredible health benefits—including the ability to restore blood pressure to normal levels.

Dr. Haengwoo Lee, a famous biochemist conducted a clinical study on these two ingredients. The first is Seanol, an extremely rare seaweed extract(浓缩物) from Ecklonia Cava that's proven to be 100 times more powerful than any land-based antioxidant(抗氧化剂). That's because it stays working in your body for 12 hours, compared to land-based antioxidants that work for 30 minutes.  "Its secret is its make-up of special chemicals that are a huge 40% fat soluble( 可溶的)," Dr. Lee explains. "Unlike nearly all land-based antioxidants that are water soluble, Seanol's protective compounds can get into things like the fatty tissues of your brain and penetrate(渗透) all three layers of your cells, including the outside, the oil-based cell membranes(细胞膜), and your DNA." Indeed, Seanol is so powerful, it's the only FDA-approved Ecklonia Cava marine-algae (海藻)  extract in existence.

The second ingredient is Calamarine, a deep-sea omega-3 discovery that delivers 85% more DHA omega-3s to your heart, brain, joints, and eyes. It's known to reduce the problems from tiredness and poor memory, joint pain, mood swings and depression.

With that research in mind, Dr. Lee combined Seanol and Calamarine with a high dose of vitamin D to form  Marine-D3, the newest supplement in the fight against age-related illnesses and high blood pressure.

Dr. Lee found that Calamarine delivers some of the greatest concentration of omega-3s known to science. Combined with Seanol's ability to reduce body inflammation(炎症), as well as help cells get the nutrients they need to thrive, stay healthy and protected, Marine-D3 is able to boost a body's entire well being.

The makers of Marine-D3 are so confident that you'll see fast dramatic results from this product, that if you aren't happy after two full months, simply return the unused portion and they'll buy it back. They'll even give you ten dollars extra just for giving it an honest try! That kind of faith, combined with Dr. Lee's exhaustive research, shows that Marine-D3 really is a one-of-a-kind product.

小题1:From the first paragraph we can infer that ________.

A.Our lifestyles result from the biggest killers

B.our lifestyles do less harm to our bodies than bacteria and viruses do.

C.High blood pressure left untreated may cause shorter life.

D.Heart disease is incurable.小题2:What can we know from paragraph 2 ?

A.Fishermen off the coast of Korea have isolated unusual ingredients.

B.Scientists have purified ingredients that can lower blood pressure to normal standard.

C.Scientists discovered a rare seaweed.

D.Scientists have imagined a medicine that treat blood pressure.小题3:Which is right about Seanol ?

A.According to FDA , Seanol reaches the agreed standard.

B.Seanol can be fat soluble entirely.

C.Seanol is a common seaweed extract fromEcklonia Cava.

D.Seanol's protective compounds can get into all things like the fatty tissues of your brain.小题4:What do we know about Calamarine?

A. Calamarine is easy to find in the surface of the sea.

B. Calamarine 's ability to reduce body inflammation(炎症) alone.

C. Calamarine has a low dose of vitamin D and C.

D. Calamarine may relieve you if you feel blue.

小题5:What’s the makers’ attitude toward Marine-D3?

A.pessimistic

B.indifferent

C.doubtful

D.Optimistic

答案

小题1:C

小题2:B

小题3:A

小题4:D

小题5:D

题目分析:本文介绍了科学家从一种罕见的海藻中提取到了两种对高血压和减少疲劳和记忆力问题的成分。这两种成分制成的药品对对抗老年性疾病和高血压有很好的疗效。

小题1:推理题:根据文章第一段“It’s a slow, but efficient killer that robs many people of what should be the last 10, 20 or 30 years of their lives”它是缓慢却很有效的杀手,夺去了许多人本可以在持续10年、20年或30年的生命。此处的“它”指的是高血压,由此可知高血压会缩短我们的寿命。故选C。

小题2:推理题:阅读第二段可知科学家已经发现一种可以使血压恢复到正常水平的有效成分。故选B。

小题3:细节题:根据第三段最后一句“Indeed, Seanol is so powerful, it's the only FDA-approved Ecklonia Cava marine-algae (海藻)  extract in existence.”事实上,Seanol有如此强大的功效,它是唯一一个由FDA批准从Ecklonia静脉海藻中提纯的物质,由此可知是符合标准的,故A项正确;根据第三段中“a huge 40% fat soluble”40%脂溶性,可知B项错误;根据第三段中“an extremely rare seaweed extract(浓缩物) from Ecklonia Cava”一种很罕见的Ecklonia静脉海藻萃取液,可知C项错误;根据第三段中“Seanol's protective compounds can get into things like the fatty tissues of your brain”Seanol保护化合物可以进入大脑的脂肪组织,而并不是“all things”所有物质,故D错误。故选A。

小题4:推理题:阅读第四段可知第二种成分Calamarine可减少疲劳和记忆力的问题,缓解关节疼痛、情绪波动和抑郁症。由此可知它可以缓解疼痛,使人轻松。故选D。

小题5:推理题:pessimistic悲观的;indifferent中立的;doubtful怀疑的;Optimistic乐观的。阅读最后两段内容可知这两种物质制成的药品效果很好,还有促销手段,市场前景良好,可见作者对此持有乐观情绪。故选D。

单项选择题 B型题
多项选择题

(二)

甲股份有限公司(以下简称甲公司)为增值税一般纳税人,适用的增值税税率为17%。适用的所得税税率为25%,采用资产负债表债务法核算所得税,假定产生的可抵扣暂时性差异预计在未来有足够的应纳税所得额用于抵扣;不考虑其他相关税费。商品销售价格均不含增值税税额;商品销售成本按发生的经济业务逐笔结转。销售商品及提供劳务均为主营业务;所提供的劳务均属于增值税应税劳务。商品、原材料及劳务销售均为正常的商业交易,采用公允的价格结算。除特别指明外,所售资产除另有说明外均未计提减值准备。

甲公司2012年12月发生的经济业务及相关资料如下:

(1)12月1日,与A公司签订合同,向A公司销售商品一批,以托收承付方式结算。该批商品的销售价格为1000万元,实际成本为800万元。12月5日,商品已发出并向银行办理了托收承付手续。

(2)12月1日,与B公司签订合同,向B公司销售商品一批。该批商品的销售价格为400万元,实际成本为340万元。商品已发出,款项已收到。该合同规定,甲公司应在2013年6月1日将该批商品回购,回购价格为418万元(不含增值税税额)。

(3)12月3日,与C公司签订合同,采用分期预收款方式销售商品一批。该合同规定,所售商品销售价格为600万元,成本为500万元,含增值税税额的商品价款分两次等额收取,收到第二笔款项时交货;第一笔款项于12月10日收取,剩下的款项于2013年1月10日收取。甲公司已于2012年12月10日收到第一笔款项,并存入银行。

(4)12月10日,收到A公司来函。来函提出,12月5日A公司已确认收入的售出商品M外观存在质量问题,要求在销售价格上给予8%的折让。甲公司同意了A公司提出的折让要求。12月12日,收到A公司支付的含增值税额的价款1076.4万元(A公司已扣除总价款的8%),并收到A公司交来的税务机关开具的索取折让证明单。甲公司开具了红字增值税专用发票。

(5)12月12日,与E公司签订合同,向E公司销售本公司生产的一条生产线,销售价格为8000万元,实际成本为7200万元。该合同规定:该生产线的安装调试由甲公司负责,如安装调试未达到合同要求,E公司可以退货。至12月31日,货已发出但安装调试工作尚未完成。

(6)12月15日,与F公司签订了一项设备维修合同,合同总价款为117万元(含增值税)。该合同规定,合同签订日收取预付款23.4万元,维修劳务完成并经F公司验收合格后收取剩余款项。当日,甲公司收到F公司的预付款23.4万元。12月31日,该维修劳务完成并经F公司验收合格,但因F公司发生严重财务困难,预计剩余的价款很可能无法收回。甲公司为完成该维修劳务发生劳务成本70万元(假定均为维修人员工资)。

(7)12月16日,与G公司签订合同销售原材料一批。该批原材料的销售价格为500万元,增值税额为85万元;实际成本为460万元。货已发出,款项已收存银行。

(8)12月20日,向H公司出售一项专利权,价款为765万元,款项已收到并存入银行。该专利权的账面价值为602万元。出售该专利应交纳营业税38万元。

(9)12月25日,对外出售一项持有至到期投资,收到价款80万元。该债券投资的账面余额为105万元,已经计提减值准备为45万元,已经确认但尚未收到的分期付息利息为5万元。

(10)12月31日,确认并收到国家按产品销量及规定的补助定额的定额补贴60万元。

(11)12月31日,计提坏账准备4万元,计提存货跌价准备16万元,计提在建工程减值准备10万元。

(12)除上述经济业务外,本月还发生销售费用8万元,管理费用4万元,财务费用9万元和营业税金及附加56万元。

(13)12月31日,计算并结转本月应交所得税(假定不考虑减值准备外的其他纳税调整事项)为46.25万元。

要求:根据上述资料,不考虑其他因素,回答下列题。

上述经济业务中第1笔业务和第9笔业务的会计分录分别为()。

A.借:应收账款1170;贷:主营业务收入1000;应交税费——应交增值税(销项税额)170;借:主营业务成本800;贷:库存商品800 

B.借:银行存款970;贷:主营业务收入800;应交税费——应交增值税(销项税额)170 

C.借:银行存款80;持有至到期投资减值准备45;贷:持有至到期投资105;应收利息5;投资收益15 

D.借:银行存款80;持有至到期投资减值准备45;贷:持有至到期投资105;投资收益20