问题 阅读理解

阅读下面的短文,并根据短文后的要求答题。(请注意问题后的字数要求)

     Scientists have developed a new cancer drug. So far, they have tested it only in laboratory

animals. The drug is designed to enter and kill cancer cells, but not healthy cells.First, the drug

enters the cancer cells and stops their supply of blood. Then it releases poison to destroy the

cancer cells.

     Researchers at the Massachusetts Institute of Technology(MIT) in Cambridge carried

out the study. The results appeared in Nature magazine. A school report called the drug an

"anticancer smart bomb".

     Ram Sasisekharan is a professor at MIT. He says that his team had to solve three problems.

They had to find a way to destroy the blood vessels, then to prevent the growth of new ones.

But they also needed the blood vessels to supply chemicals to _________.

     So, the researchers designed a two-part "nanocell". The cell is measured in nanometers(毫微米),

or one thousand millionth of a meter.

     The scientists say thay that it was small enough to pass through the blood vessels of the cancer,

but it was too big to enter normal blood vessels. The surface of the nanocells also helped them to

avoid natural defenses.

     The scientists designed the cell as a balloon inside a balloon. They filled the outer part with a

drug that caused the blood vessels to die. That cut off the blood supply and put the nanocells inside

the cancer. Then, the nanocells slowly released drugs to kill the cancer cells.

     The team says that the treatment killed the cancer and avoided healthy cells better than other

treatments. Untreated mice with cancer survived for twenty days. The scientists say that mice with

the best current treatments lived for thirty days. In this study, they say that eighty percent of the mice

treated with the nanocells lived more than sixty-five days.

     The scientists say that more studies are needed before the new drug can be tested in humans.

1. What's the best title of the passage? (please answer within 10 words.)

  ________________________________________________________________________

2. Which sentence in the passage can be replaced by the following one?

   Scientists haven't tested the drug on humans, and only in lab.

   ____________________________________________________________________________

3. Please fill in the blank in the fourth paragraph with proper words or phrases to complete the sentences. ( please answer within 10 words.)

   ___________________________________________________________________________

4. Do you think cancer can be cured in the future? Why? (please answer within 30 words.)

 ________________________________________________________________________

5. Please translate the underlined sentence in the eighth paragraph into Chinese

________________________________________________________________________

答案

1. A new Cancer Drug/ A New Cancer Drug found

2. So far , they have tested it only in laboratory animals.

3. destroy the cancer

4. It can be cured in the future, people can succeed in testing the drug in animals, and also succeed in testing it in humans.

5 .研究小组说,这种治疗方法与其它方法相比,可以更好地杀死癌细胞,并避免健康细胞受损.

   答案不唯一。

问答题

甲股份有限公司(以下简称甲公司)2001年至2003年投资业务有关的资料如下:
(1)2001年1月1日,甲公司与ABC公司达成协议,以市区200亩土地的土地使用权和两栋办公楼换入ABC公司拥有的乙公司25%的股权和T公司10%的股权。
甲公司200亩土地使用权的账面价值为6760万元,公允价值为13520万元,未曾计提减值准备。两栋办公楼的原价为16900万元,累计折旧为13520万元,公允价值为3380万元,未曾计提减值准备。
ABC公司拥有乙公司25%的股权的账面价值及其公允价值均为10140万元;拥有T公司 10%的股权的账面价值及其公允价值均为6760万元。
甲公司为换入乙公司25%的股权支付税费16万元,甲公司为换入T公司10%的股权支付税费4万元。
甲公司对乙公司投资具有重大影响,采用权益法核算,甲公司对T公司投资无重大影响,采用成本法核算。
2001年1月1日,乙公司所有者权益总额为24200万元。
(2)2001年5月2日,乙公司宣告发放2000年度的现金股利600万元,并于2001年5月26日实际发放。
(3)2001年度,乙公司实现净利润3800万元。
(4)2002年5月10日,乙公司发现2001年漏记了本应计入当年损益的费用100万元 (具有重大影响),其累积影响净利润的数额为67万元。
(5)2002年度,乙公司发生净亏损1900万元。
(6)2002年12月31日,因乙公司发生严重财务困难,甲公司预计对乙公司长期股权投资的可收回金额为5000万元。
(7)2003年5月,乙公司获得债权人豁免其债务并进行会计处理后,增加资本公积1000万元。
(8)2003年9月3日,甲公司与丙股份有限公司(以下简称丙公司)签订协议,将其所持有乙公司的25%的股权全部转让给丙公司。股权转让协议如下:①股权转让协议在经甲公司和丙公司的临时股东大会批准后生效;②股权转让价款总额为6000万元,协议生效日丙公司支付股权转让价款总额的90%,股权过户手续办理完成时支付股权转让价款总额的10%。
2003年10月31日,甲公司和丙公司分别召开临时股东大会批准了上述股权转让协议。当日,甲公司收到丙公司支付的股权转让价款总额的90%。截止2003年12月31日,上述股权转让的过户手续尚未办理完毕。
(9)2003年度,乙公司实现净利润1000万元,其中1月至10月份实现净利润800万元。假定:①甲公司对股权投资差额按10年平均摊销;②甲公司计提法定盈余公积和法定公益金的比例均为10%;③除上述交易或事项外,乙公司未发生导致其所有者权益发生变动的其他交易或事项。
要求:编制甲公司2001年至2003年投资业务相关的会计分录。(“长期股权投资”科目要求写出明细科目;答案中的金额单位用万元表示。)

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