问题 单项选择题

As NASA prepares to set twin robots loose on the Martian surface and makes plans to send another in 2007, the agency’s long term goal is clear: determine whether the red planet does or ever did harbor life.

But the current search for life is necessarily limited to life as we know it, organisms dependent on liquid water. A SPACE. corn reader recently suggested that "We as humans are arrogant, simply believing that any other form of life will be just like us. "

Researchers devoted to the search for extraterrestrial (ET) have a similar view. "Scientists’ approach to finding life is very Earth-centric," says Kenneth Nealson, a geobiologist at the University of Southern California. "Based on what we know about life on Earth, we set the limits for where we might look on other planets," Nealson said. Within that framework, however, there are extreme cases of life on Earth that suggest the range of places to look on frigid Mars.

Nealson and his colleagues recently found the most extreme sort of organism in a salty liquid lake under the permafrost of Siberia. The organism, named cryopegella, can exist at colder temperatures than any previously discovered. Nealson’s team figures that if the ice at the polar caps of Mars warmed to liquid water, organisms like cryopegella could have awakened and repaired any damage that might have occurred to their various cellular components. That does not mean there are necessarily dormant microbes within the ice caps of Mars. But it does suggest a broader range of potential cradles for life.

Other researchers agree, and a host of so-called "extremophile" discoveries on Earth in recent years indicate the polar regions of Mars might be prime hunting grounds. As on Earth, organisms there might be slathered in natural antifreeze or be able to go dormant for tens of thousands of years, waiting for a brief thaw, their moment in the Sun.

Meanwhile, scientists recognize that there could indeed be life elsewhere in the universe that does not require water. And some astrobiologists are trying to explore the possibilities. But it is a tough problem to approach. In looking for "life as we don’t know it," it’s hard to even imagine what to expect.

Life might or might not exist on Mars. If there are critters there, they might or might not be like bacteria on Earth. In laboratory conditions, scientists in 2001 were able to get one-celled organisms to incorporate an amino acid—a fundamental building block of life—that no other known life uses. The discovery borders on the creation of artificial life, experts said. It also suggests that ET might operate by entirely different rules than those we’re used to.

If life on Mars is fundamentally different from what scientists understand life to be, then current spacecraft and others in the works may well not recognize what’s right under their mechanical noses.

The purpose of the author mentioning scientists’ laboratory creation in 2001 is to emphasize the idea that ().

A. it is hard to imagine what ET is really like

B. life might or might not exist on Mars

C. it is possible to create artificial life

D. Martians may live by entirely different rules

答案

参考答案:D

解析:

综合理解题。文章在倒数第二段提到了科学家2001年的实验室实验。在该实验中,科学家们能使一种单细胞生物体合成一种氨基酸,这种氨基酸是构建生命的基本单位,但任何已知的其他生命都不使用它。专家说,这一发现揭开了创造人工生命的序幕,但也暗示外星人存在的方式可能与我们所习惯了的完全不同,也就是说有一些生命形式与我们人类所知的是不同的。由于本文主要是讲外星人可能存在于我们人类假设的范围之外,因此作者用2001年这个实验的例子是为了进一步强调这一点,而不是为了强调人工创造生命的可能性,故D是正确答案。

问答题

甲股份有限公司(以下简称甲公司)为上市公司,2012年与长期股权投资和企业合并有关资料如下:
(1)2012年1月20日,甲公司与乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定:以丙公司2012年6月30日评估的可辨认净资产价值为基础,协商确定对丙公司60%股权的购买价格;合同经双方股东大会批准后生效。
购买丙公司60%股权时,甲公司与乙公司不存在关联方关系。
(2)购买丙公司60%股权的合同执行情况如下:
①2012年3月15日,甲公司和乙公司分别召开股东大会,批准通过了该购买股权的合同。
②2012年6月30日丙公司可辨认净资产账面价值为8400万元,以丙公司2012年6月30日净资产评估值为基础,经调整后丙公司可辨认净资产公允价值为9000万元。
③经协商,双方确定丙公司60%股权的价格为5700万元,甲公司以一栋办公楼和一项土地使用权作为合并对价。甲公司作为对价的固定资产2012年6月30日的账面原价为2800万元,累计折旧为600万元,计提的固定资产减值准备为200万元,公允价值为4200万元;作为对价的土地使用权2012年6月30日的账面原价为2600万元,累计摊销为400万元,计提的无形资产减值准备为200万元,公允价值为1500万元。
2012年6月30日,甲公司以银行存款支付购买股权过程中发生的咨询费用200万元。
④甲公司和乙公司均于2012年6月30日办理完毕上述相关资产的产权转让手续。
⑤甲公司于2012年6月30日对丙公司董事会进行改组,并取得控制权。
(3)甲公司与丙公司2012年与内部交易有关的事项如下:
①2012年8月10日,甲公司从丙公司购进A商品400件,购买价格为每件2万元,价款已支付。丙公司A商品每件成本为1.6万元。
2012年甲公司将上述A商品对外销售300件,每件销售价格为2.1万元,年末结存A商品100件。2012年12月31日,甲公司结存的A商品的可变现净值为140万元。
②92012年7月1日,丙公司出售一项专利权给甲公司。该专利权在丙公司的账面价值为760万元,销售给甲公司的售价为1000万元。甲公司取得该专利权后当月投入使用,预计尚可使用年限为10年,按照直线法摊销,预计净残值为0。假定税法规定的摊销年限、摊销方法及净残值与会计规定相同,该专利权的摊销计入管理费用。
至2012年12月31日,甲公司尚未支付专利权款1000万元。丙公司对该项应收账款计提坏账准备100万元。
(4)其他有关资料:
①不考虑相关税费。
②甲公司、丙公司均按照净利润的10%提取盈余公积。
③本题内部交易无形资产未发生减值。
要求:

根据资料(1)和(2),判断甲公司购买丙公司60%股权的企业合并类型,并说明理由。

单项选择题