问题 阅读理解

阅读理解

     Not long ago,  people thought babies were not able to learn things until they were five or six months

old.Yet doctors in  the United States say babies begin learning on their first day of life.

     Scientists note that babies are strongly influenced by their environment.They say a baby will smile if her mother does something the baby likes.A baby learns to get the best care possible by smiling to please her mother or other caregivers.This is how babies learn to connect and communicate with other human beings.

     One study shows that babies can learn before they are born.The researchers placed a tape recorder

on the stomach of a pregnant woman.Then,  they played a recording of a short story.On the day the baby was born,  the researchers attempted to find if he knew the sounds of the story repeated while in his

mother.They did this by placing a device in the mouth of the newborn baby.

     The baby would hear the story if he moved his mouth one way.If the baby moved his mouth the other

way,  he would hear a different story.The researchers say the baby clearly liked the story he heard before he was born.They say the baby would move his mouth so he could hear the story again and again.Another study shows how mothers can strongly influence social development and language skills in their children.

     Researchers studied the children from the age of one month to three years.The researchers attempted

to measure the sensitivity of the mothers.The women were considered sensitive if they supported their

children's activites and did not interfere unnecessarily.They tested the children for thinking and language

development when they were three years old.Also,  the researchers observed the women for signs of

depression.

     The children of depressed women did not do as well in tests as the children of women who did not

suffer from depression.The children of depressed women did poorly in tests of language skills and

understanding what they hear.

     These children also were less cooperative and had more problems dealing with other people.The

researchers noted that the sensitivity of the mothers was important to the intelligence development of their

children.Children did better when their mothers were caring,  even when they suffered from depression.

1. According to the passage,  which of the following is NOT the factor that influences the intelligence 

development in babies?

A. The environment.  

B. Mother's sensitivity

C. Their peers (同龄人).  

D. Education before birth.

2. What is the purpose of the experiment in which newborn babies heard the stories?

A. To prove that babies can learn before they are born.

B. To prove that babies can learn on the first day they are born.

C. To show mothers can strongly influence the intelligence developent in their babies.

D. To indicate early education has a deep effect on the babies' language skills.

3. Which group of children did the worst in tests of language skills?

A. The children of depressed mothers who cared little for their children.

B. The children of women who did not suffer from depression.

C. The children of depressed but caring mothers.

D. Children with high communication abilities.

4. What is the main idea of the passage?

A. Scientific findings about how babies develop before birth.

B. Scientific findings about how the environment has an effect on babies'intelligence.

C. A study shows babies are not able to learn things until they are born or six months old.

D. Scientific findings about how intelligence develops in babies.

答案

1-4: CAAD

单项选择题

(一)

新龙公司属于增值税一般纳税人,适用的增值税税率为17%。新龙公司2010年至2012与固定资产有关的业务资料如下:

(1)2010年10月20日,新龙公司计划以自营方式建造一条生产线。购入一批工程物资,取得的增值税专用发票上注明的价款为2500万元,增值税税额为425万元;将该批工程物资运抵公司另发生运输费、财产保险费等合计25万元,上述款项均已以银行存款支付。

(2)2010年10月25日,新龙公司开始建造该生产线。工程领用工程物资2050万元。安装期间领用生产用原材料实际成本为100万元,发生安装工人职工薪酬80万元,没有发生其他相关税费。该原材料未计提存货跌价准备。

工程建造过程中,由于非正常原因造成部分工程毁损,该部分工程成本为60万元(不考虑增值税问题),在此之前在建工程未计提减值准备;应从保险公司收取赔偿款20万元,该赔偿款尚未收到。

工程达到预定可使用状态前进行试运转,领用生产用原材料实际成本为20万元。该批原材料未计提存货跌价准备。工程试运转生产的产品完工转为库存商品,该库存商品的估计售价为40万元(不含增值税)。

(3)2010年12月20日,该生产线达到预定可使用状态,当日投入使用。该生产线预计使用年限为10年,预计净残值为150万元,采用年限平均法计提折旧。

(4)2011年12月31日,新龙公司在对该生产线进行检查时发现其已经发生减值。新龙公司预计该生产线的预计未来现金流量现值为1415万元;该生产线的公允价值减去处置费用后净额为1500万元。该生产线计提减值以后,预计使用年限,预计净残值和采用的折旧方法均不变。

(5)2012年6月20日,新龙公司以该生产线和大海公司持有B公司的长期股权投资进行交换。资产置换日,该生产线的公允价值为1480万元;大海公司股权投资的公允价值为1460万元,另向新龙公司支付补价20万元。新龙公司取得对B公司股权,另发生直接相关税费5万元,取得该股权投资占B公司股份总额的5%,对B公司不具有控制、共同控制或重大影响,且公允价值不能持续可靠的取得,将其作为长期股权投资核算。假定该项非货币性资产交换具有商业实质。

要求:根据上述资料,不考虑其他因素,回答下列题。

2010年12月20日,新龙公司建造生产线的入账价值为()万元。

A.2150 

B.2170 

C.2190 

D.2230

单项选择题