问题 单项选择题

All living cells on earth require moisture for their metabolism. Cereal grains when brought in from the field, although they may appear to be dry, may contain 20 per cent of moisture or more. If they are stored in a bin thus, there is sufficient moisture in them to support several varieties of insects. These insects will, therefore, live and breed and, as they grow and eat the grain, it provides them with biological energy for their life processes. This energy will, just as in man, become manifest as heat. Since the bulk of the grain acts as an insulator, the temperature surrounding the colony of insects will rise so that, not only is part of the grain spoiled by the direct attack of the insects but more may be damaged by the heat. Sometimes, the temperature may even rise to the point where the stored grain catches fire. For safe storage, grain must be dried until its moisture content is 13 per cent or less.

Traditional arts of food preservation took advantage of this principle in a number of ways. The plant seeds, wheat, rye, rice, barley millet, maize, are themselves structures evolved by nature to provide stored food. The starch of their endosperm is used for the nourishment of the embryo during the time it over-winters (if it is a plant of the Temperate Zone) and until its new leaves have grown and their chlorophyll can trap energy from the sunlight to nourish the new-grown plant. The separation by threshing and winnowing is, therefore, to some degree part of a technique of food preservation.

The direct drying of other foods has also been used. Fish has been dried in many parts of the world besides Africa. Slices of dried meat are prepared by numerous races. Biltong, a form of dried meat, was a customary food for travelers. The drying of meat or fish, either in the sun or over a fire, quite apart from the degree to which it exposes the food to infection by bacteria and infestation by insects, tends also to harm its quality. Proteins are complex molecular structures which are readily disrupted. This is the reason why dried meat becomes tough and can, with some scientific justification, by likened to leather.

The technical process of drying foods indirectly by pickling them in the p salt solutions commonly called "brine" does less harm to the protein than straightforward drying, particularly if this is carried out at high temperatures. It is for this reason that many of the typical drying processes are not taken to completion. That is to say, the outer parts may be dried leaving a moist inner section. Under these circumstances, preservation is only partial. The dried food keeps longer than it would have undried but it cannot be kept indefinitely. For this reason, traditional processes are to be found in many parts of the world in which a combination of partial drying and pickling in brine is used. Quite often the drying involves exposure to smoke. Foods treated in this way are, besides fish of various sorts, bacon, hams and numerous types of sausages.

According to the passage, partial drying is useful because ()

A.it damages the protein less

B.it can be combined with pickling

C.it leaves the inside moist

D.it makes the food soft

答案

参考答案:A

解析:

这是道细节题。从最后一段的“It is for this reason that many of the typical drying processes are not taken to completion.”(正是这个原因,许多典型的烘干过程没有坚持到最后)这句话中的this reason就是指前文的所谓对蛋白质进行的损坏。“The technical process of drying foods indirectly by pickling them in the strong salt solutions commonly called ’brine’ does less harm to the protein than straightforward drying,particularly if this is carried out at high temperatures.”(通过把食物挑出来放在很浓的盐里面用来烘干食物的技术一般称为腌食物。这种方法对蛋白质的损害要小,反而是直接烘干尤其是直接放在高温下烘干对蛋白质的损害更大。)所以选A。

填空题
问答题

甲有限责仟公刊(简称甲公司)为增值税一般纳税人,适用的增值税税率为17%。原材料等存货按实际成本进行日常核算。2007年1月1日有关账户余额如表所示:

全额单位:万元
科目名称 借方余额 贷方余额
银行存款 450
应收票据 32
应收账款
原材料
库存商品
低值易耗品
300
350
300
100
生产成本 A产品 110
长期股权投资——丁公司 550
坏账准备 30
存货跌价准备 76
长期股权投资减值准备 0
2007年甲公司发生的交易或事项如下:
(1)收到已作为坏账核销的应收乙公司账款50万元并存入银行。
(2)收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值840万元(不含允许抵扣的增值税进项税额142.8万元),丙公司已开具增值税专刚发票。假设合同约定的价值与公允价值相等,未发生资本溢价。
(3)行政管理部门领用低值易耗品一批,实际成本2万元,采用一次转销法进行摊销。
(4)因某公司破产,应收该公司账款80万元不能收回,经批准确认为坏账并予以核销。
(5)因自然灾害毁损原材料一批,其实际成本100万元,应负担的增值税进项税额17万元。该毁损材料未计提存货跌价准备,尚未经有关部门批准处理。
(6)甲公司采用权益法核算对丁公司的长期股权投资,其投资占丁公司有表决权股份的20%。丁公司宣告分派2006年度现金股利1000万元。
(7)收到丁公司发放的2006年度现金股利并存入银行。
(8)丁公司2007年度实现净利润1500万元,甲公司确认实现的投资收益。
(9)将持有的面值为32万元的未到期、不带息银行承兑汇票背书转让,取得一批材料并验收入库,增值税专用发票上注明的价款为30万元,增值税进项税额为5.1万元。其余款项以银行存款支付。
(10)年末,甲公司经减值测试,确认对丁公司的长期股权投资可收回金额为560万元;存货的可变现净值为1800万元;决定按年末应收账款余额的10%计提坏账准备。
假定除上述资料外,不考虑其他因素。
要求:

计算甲公司应收账款应计提或转回的坏账准备并编制会计分录。