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甲公司为增值税一般纳税人，2010年3月至5月发生的有关经济业务如下：(1)3月28日，向A公司销售产品一批，开出增值税专用发票上注明的价款为200000元，增值税税额为34000元，产品发出后办妥托收承付手续；(2)结转上述销售给A公司的产品成本为150000元；(3)4月1日，收到A公司签发的面值为234000元、期限为3个月的无息银行承兑汇票，抵付前欠款项；(4)5月18日，因经营需要向银行申请取得短期借款100000元；(5)5月20日，因经营需要，甲公司将A公司的银行承兑汇票向银行贴现，贴现所得额为232000元。要求：

编制收到银行承兑汇票的会计分录；

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填空题

Part 1


·Read the article below and choose the best sentence from the list on the next page to fill each of the gaps.
·For each gap (1-8) mark one letter (A-H) on the Answer Sheet.
·Do not mark any letter twice.

Noise


Do you think there is too much noise in our city If you live near the airport, you’ll be unhappy only because a jet plane flying in the sky makes loud noise. The sound of planes or heavy vehicles is likely to cause deafness if heard continuously.
(1) They like to enjoy music when they are doing dull jobs. It is a new danger because "pop" music, when played through powerful amplifiers, can reach 120 decibels at a distance of 5 feet. (2) Recently it was discovered that many teenagers hear no better than people as old as 65. (3) For example, when newspapers and books are being printed, the noise level is about 85 decibels, and some of the workers will eventually become deaf. Scientists believe that 10 percent of all workers in Britain are being deafened by the noise in the factories.
(4) We all know that too much noise makes life difficult and unpleasant. (5) Workers in noisy offices are not as efficient as those in quiet offices. Noise makes people less efficient. (6)
In Britain the government has recently made several laws to reduce noise. (7) However, many people think that there are still not enough laws. For example, there are no laws to control noise by machines. In Japan, America and Norway there are such laws. (8)
Scientists in our country are trying their best to find out one way or another to keep down noise.
  • A. Moreover, noise of less than 85 decibels can make some people tired and anxious.
  • B. However, most people in our city do not seem to mind noise.
  • C. Moreover, the government has spent a good deal of money in making airports and main roads quieter.
  • D. It can damage health and prevent people from working well.
  • E. Can anything be done to reduce or control noise
  • F. It is known that a continuous noise of over 85 decibels can cause deafness.
  • G. We used to think that only those who work in very noisy places became deaf.
  • H. As a result, workers can claim compensation if they become dea
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单项选择题

药疹发生后可采取以下措施，除了（）

A.停用一切可疑致敏药物

B.隔离卧床休息

C.使用抗组胺药物、VitC和钙剂

D.早期足量使用皮质类固醇激素

E.预防和治疗合并症
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