问题 阅读理解

It is pretty much a one-way street. While it may be common for university researchers to try their luck in the commercial (商业的) world, there is very little traffic in the opposite direction. Pay has always been the biggest deterrent, as people with families often feel they cannot afford the drop in salary when moving to a university job. For some industrial scientists, however, the attractions of academia (学术界) outweigh any financial (金钱的) considerations.

Helen Lee took a 70%cut in salary when she moved from a senior post in Abbott Laboratories to a medical department at the University of Cambridge. Her main reason for returning to academia mid-career was to take advantage of the greater freedom to choose research questions. Some areas of inquiry have few prospects (前景) of a commercial return, and Lee’s is one of them.

The influence of a salary cut is probably less serious for a scientist in the early stages of a career. Guy Grant, now a research associate at the Unilever Centre for Molecular Informatics at the University of Cambridge, spent two years working for a medicine company before returning to university as a post doctoral researcher. He took a 30% salary cut but felt it worthwhile for the greater intellectual chances.

Higher up the ladder, where a pay cut is usually more important, the demand for scientists with a wealth of experience in industry is forcing universities to make the change to academia more attractive, according to Lee. Industrial scientists tend to receive training that academics do not, such as how to build a multidisciplinary team, manage budgets and negotiate contracts. They are also well placed to bring something extra to the teaching side of an academic role that will help students get a job when they graduate, says Lee, perhaps experience in manufacturing practice or product development. “Only a small number of undergraduates will continue in an academic career. So someone leaving university who already has the skills needed to work in an industrial lab has far more potential (潜力) in the job market than someone who has spent all their time on a narrow research project.”

小题1:By “a one-way street” in Paragraph 1, the author means ______.

A.university researchers know little about the commercial world

B.few university professors are willing to do industrial research

C.few industrial scientists would leave to work in a university

D.there is little exchange between industry and academia小题2:The underlined word “deterrent” most probably refers to “something that ______”.

A.helps to move the traffic

B.attracts people’s attention

C.brings someone a financial burden

D.keeps someone from taking action小题3:What was Helen Lee’s major consideration when she changed her job in the middle of her career?

A.Less work hours.

B.More freedom to choose research fields.

C.Better prospects of a commercial return.

D.Her preference for the lifestyle on campus.小题4:What can industrial scientists do when they come to teach in a university?

A.Make its research more practical.

B.Develop its students’ potential in research.

C.Help it to obtain financial support from industry.

D.Increase its graduates’ competitiveness in the job market.

答案

小题1:C

小题2:D

小题3:B

小题4:D

小题1:推理题,从文章的第一段:While it may be common for university researchers to try their luck in the commercial (商业的) world, there is very little traffic in the opposite direction.推理出:虽然大学研究人员到商业领域碰运气很普遍,但相反的工业科学家很少到大学工作的。选C。

小题2:猜词题,根据后面的attractions推断出是工资是吸引人的地方。选D。

小题3:细节题:根据第二段的:Her main reason for returning to academia mid-career was to take advantage of the greater freedom to choose research questions. 可知B项正确,她想要更多的自由选择研究领域。

小题4:细节题:they are also well placed to bring something extra to the teaching side of an academic role that will help students get a job when they graduate, 看出可以增加毕业生的竞争力。选D。

问答题

长江公司和大海公司均为增值税一般纳税人企业,适用的增值税税率为17%;所得税均采用债务法核算,适用的所得税税率均为25%,合并前,长江公司和大海公司是不具有关联关系的两个独立的公司。有关企业合并资料如下:
(1)2010年12月20日,这两个公司达成合并协议,由长江公司采用控股合并方式将大诲公司进行合并,合并后长江公司取得大海公司60%的股份。
(2)2011年1月2日长江公司以固定资产、投资性房地产(系2009年12月自营工程建造后直接对外出租的建筑物)、交易性金融资产和库存商品作为对价合并了大海公司,其有关资料如下:

项目 账面价值 公允价值
固定资产 5000(原价8000,累计折旧2000,减值准备1000) 6000
投资性房地产 6000(成本5000,公允价值变动1000) 6980
交易性金融资产 980(成本900,公允价值变动80) 1000
库存商品 800 1000(不含增值税)
合计 14780 14980
(3)发生的直接相关费用为150万元,投出固定资产应交增值税1020万元。
(4)2011年1月2日大海公司可辨认净资产的公允价值为27000万元。(假定公允价值与账面价值相同),其所有者权益构成为:实收资本20000万元,资本公积2000万元,盈余公积500万元,末分配利润4500万元。
(5)2011年大海公司全年实现净利润3000万元。
(6)2012年3月5日股东会宣告分配现金股利 2000万元。
(7)2012年12月31日大海公司可供出售金融资产公允价值增加200万元。
(8)2012年大海公司全年实现净利润4000万元。
(9)2013年1月5日出售大海公司20%的股权,长江公司对大海公司的持股比例为40%,在被投资单位董事会中派有代表,但不能对大海公司生产经营决策实施控制。对大海公司长期股权投资应由成本法改为按照权益法核算。出售取得价款6600万元已收到。当日办理完毕相关手续。
要求:

确定购买日。

单项选择题