问题 完形填空
Section A (10 points)                                                     
Directions: Read the following passage. Complete the diagram by using the information from the passage. WRITE NO MORE THAN 3 WORDS for each answer.
Many students eat their breakfasts on the way to school or in the dinning-room. But some of them don’t really know how to eat well when eating out.
Here is some important advice. The first is to eat less fast food. The most obvious harm of eating too much fast food is weight gaining because of too much fat. Young people and adults are at risk of diseases related to weight.
Too much fast food can drag your body down. French fries, for example, were recently found to contain much more acryl amide(丙烯酰胺) than other food. This may cause cancer. Actually, deep fried food all contains acryl amide. So don’t eat it too often.
Soda is another thing you should watch out for. Cokes and other sodas contain a lot of sugar and can slow down a person’s calcium absorption, so it’s best to drink as little soda as possible.
Food in the dinning-room may not be as tasty as fast food, but it’s actually easier to make healthy choices. Human bodies need variety. You can have a meal that balances lean proteins, vitamins and complex carbohydrates(碳水化合物). In other words, a meal with fish or meat, vegetables and some bread or rice will provide you with most nutrients that the body needs.
Some snacks, on the other hand, will help keep you going until your next big meal. It is natural for teenagers, especially boys, to feel hungry during school time. Don’t forget to take some foods, like whole-grain biscuits or low-fat milk in your school bag.
Title: 71__________
Advice
Food
72.__________
73.__________
Kind
 
Eat less fast food
French fries and other 74__________
75.__________
Cause weight gaining
Unhealthy food
Acryl amide
76.__________
77._________
Sodas
Lots of sugar
Slow down 78__________
Unhealthy food
Eat in dinning-room
Fish or meat, vegetables and some bread or rice
Lean proteins, vitamins and complex carbohydrates
Provide most nutrients that the body needs
79._______
80. __________
Whole-grain biscuits or low-fat milk
Not mentioned
Keep you going until next big meal
Healthy food
 
答案

71.Advice on Breakfast

72. Contents

73. Effect

74. deep fried food

75. Too much fat

76. Cause cancer

77. Drink less soda

78. calcium absorption

79. Healthy food

80. Take some snacks

71.根据全文内容以及“Here is some important advice.”可以确定答案。

72. 根据表格提示,这一列是指所吃食物所包含的成分。contents“内容”。

73. 这一列指所吃食物所带来的影响。

74. 根据“Too much fast food can drag your body down. French fries, for example, were recently found to contain much more acryl amide than other food. This may cause cancer. Actually, deep fried food all contains acryl amide.”可以确定答案。

75. 根据“The most obvious harm of eating too much fast food is weight gaining because of too much fat.”可以确定答案。

76. 根据“Too much fast food can drag your body down. French fries, for example, were recently found to contain much more acryl amide than other food. This may cause cancer.”可以确定答案。

77. 根据“so it’s best to drink as little soda as possible”可以确定答案。

78. 根据“Cokes and other sodas contain a lot of sugar and can slow down a person’s calcium absorption”可确定答案。

79. 根据文章内容以及表格提示可知。

80. 根据“Some snacks, on the other hand, will help keep you going until your next big meal.”可确定答案。

单项选择题

甲公司20×8年度发生的有关交易或事项如下:

(1)1月1日,与乙公司签订股权转让协议,以发行权益性证券方式取得乙公司持有的丙公司80%的股权。购买日,甲公司所发生权益性证券的公允价值为12000万元,丙公司可辨认净资产账面价值为13000万元,公允价值为16000万元。购买日前,甲公司、乙公司不存在关联方关系。

购买日,丙公司有一项下在开发关符合资本化条件的生产工艺专有技术,已资本化金额为560万元,公允价值为650万元。甲公司取得丙公司80%的股权后,丙公司继续开发该项目,购买日至年末发生开发支出1000万元。该项目年末仍在开发中。

(2)2月5日,甲公司以1800万元的价格从产权交易中心竞价取得一项专利权,另支付相关税费90万元。为推广由该专利权生产的产品,甲公司发生宣传广告费用25万元、展览费15万元。该专利权预计使用5年,预计净残值为零,采用直线法摊销。

(3)7月1日,甲公司与丁公司签定合同,自丁公司购买管理系统软件,合同价款为5000万元,款项分五次支付,其中合同签定之日支付购买价款的20%,其余款项分四次自次年起每年7月1日支付1000万元。管理系统软件购买价款的现值为4546万元,折现率为5%。该软件预计使用5年,预计净残值为零,采用直线法摊销。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列各项关于甲公司20×8年12月31日资产、负债账面价值的表述中,正确的是()

A.长期应付款为4000万元

B.无形资产(专利权)为1543.50万元

C.无形资产(管理系统软件)为4500万元

D.长期股权投资(对丙公司投资)为12800万元

名词解释