问题 单项选择题

在生产区域中设备、管道动火时,氢气含量不准超过()。

A、3%

B、5%

C、4%

D、2%

答案

参考答案:C

单项选择题

黄河公司以生产小家电为主营业务,适用的所得税税率为25%,营业税税率为5%,历年按净利润的10%计提盈余公积。黄河公司采用成本模式对投资性房地产进行后续计量。有关资料如下:
(1)2007年12月18日黄河公司与长江公司签订租赁合同,黄河公司将一栋写字楼整体出租给长江公司,租期为3年,年租金为2 000万元,每年年初支付。
(2)2007年12月31日为租赁期开始日。该写字楼原值为50 000万元,写字楼顶计使用年限为40年,已计提固定资产折旧1250万元;土地使用权作为无形资产单独核算,其原值为1 000万元,预计使用年限为50年,已摊销20万元。写字楼和土地使用权的预计净残值为零,均采用直线法按年计提折旧和进行摊销。假定税法折旧年限、摊销年限、预计净残值与会计一致。
(3)2009年1月1日,黄河公司认为,出租给长江公司使用的写字楼,其所在地的房地产交易市场比较成熟,具备了采用公允价值模式计量的条件,决定对该项投资性房地产改按公允价值模式计量。2009年1月1日,该投资性房地产的公允价值为50 000万元。
(4)2009年l2月31日,黄河公司该投资性房地产的公允价值变为45 000万元。
(5)2010年1月1日,黄河公司就其所欠大海公司的50 000万元的债务与大海公司签订债务重组协议,内容如下:①黄河公司以上述投资性房地产(公允价值为45 000万元)抵偿所欠部分债务;②甲公司同意免除抵债后剩余债务的20%,并将剩余债务延期至2010年 12月31日偿还,按年利率5%计算利息。但如果黄河公司2010年开始盈利,则2010年按年利率10%计算利息;如果黄河公司2010年没有盈利,则2010年仍按年利率5%计算利息,利息于每年末支付。黄河公司预计2010年很可能会盈利,不考虑营业税。
(6)黄河公司2010年没有盈利,债务重组后,乙公司按债务重组的相关约定按期支付了各期利息及本金。
根据上述资料,回答下列问题:

2009年12月31日,黄河公司因确认该投资性房地产的公允价值变动而影响损益的金额为( )万元。

A.3 750

B.4 067.5

C.6 000

D.5 000

阅读理解

阅读理解。

     By Zhang Youlv (China Daily 09/29/2008)-A manned lunar (月球的) landing is China's next target when the

current three-stage space program ends in the next dacade."When our manned space program is completed,

we will travel even further," Wang Zhaoyao, deputy head of China's manned space program office and

Shenzhou VII mission spokesman, told a briefing in Beijing three hours after China's third manned space

mission was successfully concluded yesterday.

     "After comprehensively analyzing the general trend of the international development of manned space, as

well as realities in China, we see a manned lunar landing as a both challenging and tactical (策略的) field in

global hi-tech," he said.

     "We believe it necessary for our country to do something in this field," Wang said.

     He did not give a specific(具体的) date for a moon landing. Wang, however, said,"Experts believe this is

'very much needed' for research into relevant (closely connected) technologies to further China's achievements

in space."

      The 68-hour Shenzhou VII mission featured a 25-minute spacewalk on Saturday.

      It was broadcast live and watched by millions throughout the country. The crew's landing at a site in the

Inner Mongolia autonomous region was also carried live by national television.

     The entire mission was pronounced a complete success.

     Wang said the three astronauts, were transported to Hohhot, the region's capital, and would spend the

evening there.

     "They will return to Beijing this morning," he said.

     "During the course of the mission, Russian experts provided strong technical support for the EVA

spacesuits. The successful Sino-Russian cooperation for this flight created beneficial conditions for more

intensive cooperation between the two sides in the future," Wang said.

     The mission's success has paved the way for completing the second stage of the program-building a space

station before 2020.

      Before that, a space lab will be set up in 2010 with Shenzhou X, the country's next full-crew space journey.

1. When will China's spaceship land on the moon?

A. 2020.

B. 2010.

C. 2018.

D. No specific date.

2. What does the underlined sentence in the fourth paragraph imply?

A. We will travel even further in the outer space.

B. There is a need for China to land on the moon.

C. It is very much needed to research space technologies to further China's space program.

D. International cooperation is necessary for China's landing on the moon.

3. The reason why Russian experts provided strong technical support for the EVA spacesuits is that _____.

A. China can't make spacesuit

B. China and Russia would like to cooperate in space program

C. China is a leading technological power now

D. Russia wants to benefit from China

4. What would be the best title for this passage?

A. A Manned Lunar Landing is Both Challenging and Tactical

B. Shenzhou X will Land on the Moon

C. China will Set up a Space Lab on the Moon

D. Landing on the Moon--the Next Target