问题 选择题

下列说法错误的是(  )

A.热化学方程式未注明温度和压强时,ΔH表示标准状况下的数据

B.热化学方程式中各物质前的化学计量数不表示分子个数,只代表物质的量

C.同一化学反应,化学计量数不同,ΔH不同;化学计量数相同而状态不同,ΔH也不相同

D.化学反应过程所吸收或放出的热量与参加反应的物质的物质的量成正比

答案

答案:A

题目分析:热化学方程式未注明温度和压强时,ΔH表示常温常压下的数据,即25℃、101kP下的数据,选项A不正确,其余选项都是正确的,答案选A。

点评:该题是基础性试题的考查,主要是考查学生对反应热和热化学方程式含义、表示以及判断依据的熟悉了解程度,旨在培养学分析、归纳、总结问题的能力,有利于调动学生的学习兴趣,提高学生的应试能力。

阅读理解

D

The rising costs of health care have become a problem for many countries in the world. To deal with this problem, it is recommended that a big part of the government's health budget be used for health education and disease prevention instead of treatment. Actually, many kinds of diseases are preventable in many ways and preventing a disease is usually much cheaper than treating it. For example, people could avoid catching a cold if they dressed warmly when the weather starts getting cold. But many people get sick because they fail to do so, and have to spend money seeing a doctor.

Daily habits like eating more healthy food would have kept millions of families from becoming bankrupt if the patients had taken measures for early prevention. For instance, keeping a balanced diet, such as not consuming too much animal fat and insuring a steady intake of vegetables and fruits, seems to be quite important.

One very effective and costless way of prevention is regular exercise, which is necessary for a healthy mind and body. Regular exercise, such as running, walking, and playing sports is a good way to make people feel better or reduce stress.

In addition, health education plays a key role in improving people's health. By giving people more information about health, countries could help people understand the importance of disease prevention and ways to achieve it. For example, knowing one's family medical history is an effective way to help keep healthy. Information about health problems among close relatives will make them aware of what they should do to prevent certain diseases through lifestyle changes, which will work before it is too late.

However, stressing disease prevention does not mean medical treatment is unimportant. After all, prevention and treatment are just two different means toward the same effect. In conclusion, we could save money on health care and treat patients more successfully if our country spends more money on health prevention and education.

67.What’s the best title of the passage?

A.Prevention or Education?    B.Prevention or Treatment?

C.Health or Illness?            D.Exercise or Illness?

68.Which of the following can replace the underlined word “bankrupt’’?

A.Unable to be cured        B.Unable to pay one’s debts

C.Stronger than ever before  D.More successful than ever before

69.We learn from the passage that       .

A.dressing warmly can prevent diseases

B.a balanced diet is cheaper than regular exercise

C.the more health education, the better

D.the government’s health budget should be increased

70.Which of the following shows the structure of the passage?

CP (Central Point)  P (Point)        Sp (Sub-point次要点)          C (Conclusion)

问答题

甲公司为上市公司,该公司内部审计部门于2012年1月在对其2011年度财务报表进行内审时,对以下交易或事项的会计处理提出疑问:
(1)甲公司于2011年9月20日用一项可供出售金融资产与乙公司一项专利权进行交换,资产置换日,甲公司换出可供出售金融资产的账面价值为480万元(成本400万元,公允价值变动80万元),公允价值为600万元;乙公司换出专利权的账面余额为700万元,累计摊销80万元,公允价值为600万元。甲公司换入的专利权采用直线法按5年摊销,无残值。假定非货币性资产交换具有商业实质。甲公司相关会计处理如下:
借:无形资产 480
贷:可供出售金融资产—成本 400
—公允价值变动 80
借:管理费用 32
贷:累计摊销 32
(2)甲公司于2011年10月用一幢办公楼与丙公司的一块土地使用权进行置换,资产置换日,甲公司换出办公楼的原价为5000万元,已提折旧1000万元,未计提减值准备,公允价值为6000万元;丙公司换出土地使用权的账面价值为3000万元,公允价值为6000万元。甲公司换入的土地使用权准备持有以备增值后转让,采用成本模式计量,换入的土地使用权尚可使用年限为50年,采用直线法摊销。甲公司换出办公楼应交营业税为300万元,不考虑其他税费。假定非货币性资产交换具有商业实质。甲公司相关会计处理如下:
借:固定资产清理4000
累计折旧 1000
贷:固定资产 5000
借:投资性房地产 6300
贷:固定资产清理 6000
应交税费—应交营业税 300
借:固定资产清理 2000
贷:营业外收入 2000
借:其他业务成本 315
贷:投资性房地产累计摊销 31.5
要求:根据资料(1)和(2),逐项判断甲公司会计处理是否正确;如不正确,简要说明理由,并编制有关会计差错的更正分录(有关会计差错更正按前期差错处理,涉及损益的事项通过“以前年度损益调整”科目核算,不考虑所得税费用和盈余公积的调整,损益合并转入利润分配)。