问题 阅读理解

B

What happens inside the skull of a soccer player when repeatedly heads a soccer ball? That question motivated a challenging new study of the brains of experienced players that has caused discussion and debate among soccer players, and some anxiety among those of us with soccer-playing children.

For the study, researchers at the Albert Einstein College of Medicine in New York selected 34 adults, men and women. All of the volunteers had played soccer since childhood and now competed year-round in adult soccer leagues. Each filled out a detailed questionnaire developed especially for this study to determine how many times they had headed a soccer ball in the previous year, as well as whether they had experienced any known concussions (脑震荡) in the past.

Then the players completed computerized tests of their memory and other learning skills and had their brains scanned, using a complicated new M.R.I. technique which can find structural changes in the brain that can’t be seen during most scans.

According to the data they presented at Radiological Society of North America meeting last month, the researchers found that the players who had headed the ball more than about 1,100 times in the previous 12 months showed significant loss of white matter in parts of their brains involved with memory, attention and the processing of visual information, compared with players who had headed the ball fewer times.

This pattern of white matter loss is “similar to those seen in traumatic (外伤的) brain injury”, like that after a serious concussion, the researchers reported, even though only one of these players was reported to have ever experienced a concussion.

The players who had headed the ball about 1,100 times or more in the past year were also generally worse at recalling lists of words read to them, forgetting or fumbling the words far more often than players who had headed the ball less.

小题1:The passage is most probably a ________.

A.news report

B.research report

C.story for soccer players

D.text for doctors小题2: In which way can researchers find the structural changes in the brain?

A.Computerized test

B.Questionnaire

C.Scanning

D.M.R.I. technique小题3: From the passage we can conclude that frequent heading may have ________.

A.significant effect on brain

B.little effect on one’s brain

C.nothing to do with the brain injury

D.one’s memory improved小题4:What is likely to be the cause of memory loss?

A.Playing soccer frequently

B.Tests of their memory

C.White matter loss

D.Information processing小题5:The underlined word “fumbling” is closest in meaning to ________?

A.remembering

B.misunderstanding

C.recalling

D.missing

答案

小题1:B

小题2:D

小题3:A

小题4:C

小题5:D

题目分析:本文关于顶足球对青少年大脑的影响的科普文章,作者简要描述了一些研究数据分析结果,得出结论,一年顶球超过 1100 次以上会对大脑结构有影响。

小题1:B。考查推理判断能力。要根据文章第一段的最后一句话That question motivated a challenging new study of the brains of experienced players that has caused discussion and debate among soccer players, and some anxiety among those of us with soccer-playing children.

和第二段来分析理解。

小题2:D。考查细节理解能力。根据文章第三段Then the players completed computerized tests of their memory and other learning skills and had their brains scanned, using a complicated new M.R.I. technique which can find structural changes in the brain that can’t be seen during most scans.和其他内容的理解。

小题3:A。考查推理判断能力。根据全文内容的简单推理。

小题4:C。考查细节理解能力。根据倒数第三段According to the data they presented at Radiological Society of North America meeting last month, the researchers found that the players who had headed the ball more than about 1,100 times in the previous 12 months showed significant loss of white matter in parts of their brains involved with memory, attention and the processing of visual information, compared with players who had headed the ball fewer times.的理解。

小题5:D。考查猜测词义的能力。根据文章最后一段The players who had headed the ball about 1,100 times or more in the past year were also generally worse at recalling lists of words read to them, forgetting or fumbling the words far more often than players who had headed the ball less.本句出现的关键词 forgetting 和句义内容等整体把握。

点评:文关于顶足球对青少年大脑的影响的科普文章,作者简要描述了一些研究数据分析结果,主要考查推理题。在解题时要立足已知,推断未知。立足现在,猜测未来。不能主观臆想,凭空想象,随意揣测,更不能以自己的观点代替作者的观点;要把握句、段之间的逻辑关系,了解语篇的结构。要体会文章的基调,揣摸作者的态度,摸准逻辑发展的方向,悟出作者的弦外之音。

单项选择题
问答题

甲公司和乙公司不具有关联方关系。适用的增值税税率为17%,适用的所得税税率为 25%,盈余公积的计提比例均为10%。甲公司于2008年1月1日以无形资产、库存商品和可供出售金融资产作为合并对价,支付给乙公司的原股东,以换取乙公司75%的股权。
(1)甲公司2008年1月1日无形资产、库存商品和可供出售金融资产资料如下:无形资产原值为5600万元,累计摊销为600万元,公允价值为6000万元;库存商品成本为800万元,公允价值为1000万元,增值税税率为17%;可供出售金融资产账面成本为2000万元(其中成本为2100万元,公允价值变动贷方余额为100万元),公允价值为1800万元;另支付直接相关税费30万元。
(2)甲公司在2008年1月1日备查簿中记录的乙公司的可辨认资产、负债的公允价值与账面价值的资料:在购买日,乙公司可辨认资产、负债的公允价值与账面价值存在差异仅有一项,即用于行政管理的无形资产,公允价值700万元,账面价值600万元,按直线法摊销,剩余摊销期为10年。假定按照公允价值调整乙公司净利润时不考虑所得税因素。
(3)甲公司2008度编制合并会计报表的有关资料如下:
乙公司2008年1月1日的所有者权益为10500万元,其中,实收资本为6000万元,资本公积为4500万元,盈余公积为0万元,未分配利润为0万元。乙公司2008年度实现净利润为3010万元(均由投资者享有)。各年度末按净利润的10%计提法定盈余公积。乙公司2008年因持有可供出售金融资产,公允价值变动计入资本公积100万元(已经扣除所得税影响)。
甲公司2008年向乙公司出售商品500件,价款每件为6万元,成本每件为5万元,货款尚未支付。至2008年末已对外销售400件。甲公司2008年7月10日向乙公司出售一项无形资产(专利权),价款为300万元,成本为200万元,货款已经支付。乙公司收到专利权后仍然作为无形资产核算,预计使用年限为5年,采用直线法摊销。
(4)甲公司2009年度编制合并会计报表的有关资料如下:
乙公司2009年度实现净利润为4010万元(均由投资者享有)。乙公司2009年因持有可供出售金融资产,公允价值变动计入资本公积200万元(已经扣除所得税影响)。2009年乙公司宣告分配现金股利1000万元。至2009年末上述商品又对外销售50件。
(5)税法规定,企业的存货以历史成本作为计税基础。
(6)编制抵消分录时假定不考虑内部存货交易以外的其他内部交易产生的递延所得税。
要求:

编制购买日的合并财务报表的调整分录和抵消分录;