问题 选择题

20世纪90年代以来,党和国家实行,明确提出要放在[ ]

A.教育

B.海洋高科技

C.高等教育

D.电子产业

答案

答案:A

阅读理解
任务阅读 (10分)阅读下列短文,根据短文内容填写表格 (每空限填一词)。
How do you feel when you have to make a speech(演讲) in front of class? What about when you go to a birthday party? Do you get really shy?
Shyness means feeling nervous or frightened when you’re around other people. Experts (专家) have found that more than 80 percent of middle school students feel afraid to be the centre of attention. Some kids are born shy. Some become shy later because of their life experiences.
It’s OK if it takes you a while to feel yourself again when you go to a new place or meet new people. In fact, everybody gets a little shy sometimes. It’s just a case of how much.
Most people have red faces and talk in broken sentences when they get shy. But some become so shy that they won’t go to a restaurant because they are too nervous to order and pay the bill (账单). Some are afraid of meeting new people, so they seldom go outside. This kind of shyness can be bad for a person.
If shyness doesn’t stop you from doing something you want to do, being shy isn’t a very big problem. Some experts say shy people are quieter and cleverer because they think more and talk less. Shy people are also good at working with others because they think more for other people. Some great people in history were shy, too.
You see, being shy isn’t all bad. But remember not to let good chances pass by just because of it! If you have to sing a song at a birthday party or practise your spoken English in front of others, just do it! There’s nothing to be afraid of.
Shyness
Meaning
●To feel 小题1:      or frightened
Causes
●To be the小题2:      of attention
●To be born shy
●To have小题3:       experiences
Effects
小题4:      effects
●To have red 小题5:      
●To talk in 小题6:      sentences
●To be小题7:      of meeting new people
Good effects
●To be quieter and 小题8:     
●To be good at 小题9:      with others
Advice
●To take hold of (抓住) good 小题10:     
 
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:

计算确定购买成本。