问题 单项选择题 A1/A2型题

常用的组织固定方法不正确的是()。

A.紫外固定法

B.蒸汽固定法

C.浸入固定法

D.注射灌注固定法

E.微波固定法

答案

参考答案:A

阅读理解

阅读理解。

     As in the field of space travel, new technologies continue to appear in undersea exploration. They share a number of similarities with each other - as well as some important differences.

     Manned submersibles (潜水器), like spaceships, must maintain living conditions in an unnatural

environment. While a spaceship must simply be sealed against the vacuum space, a submersible must be

able to bear extreme pressure if it is not to break up in deep water.

     In exploring space, unmanned vehicles were employed before astronauts. In undersea exploration, on

the other hand, men paved the way, and only recently have unmanned remote-operated vehicles (ROVs)

been put to use.

     One reason for this is that communicating with vehicles in orbit is much easier than talking to those

underwater. A vacuum is an ideal medium for radio communications, but underwater communications are

limited to much slower sound waves. Thus, most undersea vehicles - particularly ROVs - operate at the

end of long ropes.(电缆终端)

     For a similar reason, knowing where you are undersea is much more difficult than in space. A

spaceship's position can be located by following its radio signal, or by using telescopes and radar. For an

undersea vehicle, however, a special network of sonar (声纳系统) devices must be laid out in advance on the ocean floor in the area of a dive to locate the vehicle's position.

     Though undersea exploration is more challenging than outer space in a number of respects, it has a

distinct advantage: going to the ocean depths doesn't require the power necessary to escape Earth's

gravity. Thus, it remains far less expensive.

1. The purpose of the passage is _____.

A. to persuade you to explore the depths of the ocean

B. to stress the importance of the undersea exploration

C. to make you believe that the undersea exploration is better

D. to tell some differences between two kinds of explorations  

2. By saying "men paved the way" in Paragraph 2 the author means that in undersea exploration _____.

A. unmanned vehicles were used in the beginning

B. men covered the ocean floor with stones and bricks

C. manned vehicles were employed before unmanned ones      

D. men invented unmanned remote-operated vehicles in the past

3. The sonar devices must be placed _____.

A. from time to time                

B. after the undersea vehicles dive

C. before the undersea vehicles dive

D. when the undersea vehicles are diving

4. What can we infer from the passage?

A. Submersibles usually break up in deep water.

B. Undersea vehicles can receive signals immediately.

C. Going to space needs power to escape the gravity.

D. Radio communications are quite difficult in a vacuum.

问答题

甲股份有限公司(本题下称“甲公司”)为上市公司,系增值税一般纳税人,适用的增值税税率为17%。相关资料如下:
(1)2006年1月1日,甲公司以银行存款11000万元,自乙公司购入W公司80%的股份。乙公司系甲公司的母公司的全资子公司。
W公司2006年1月1日股东权益总额为15000万元,其中股本为8000万元、资本公积为3000万元、盈余公积为2600万元、未分配利润为1400万元。
W公司2006年1月1日可辨认净资产的公允价值为17000万元。
(2)W公司2006年实现净利润2500万元,提取盈余公积250万元。当年购入的可供出售金融资产因公允价值上升确认资本公积300万元。
2006年W公司从甲公司购进A商品400件,购买价格为每件2万元。甲公司A商品每件成本为1.5万元。
2006年W公司对外销售A商品300件,每件销售价格为2.2万元;年末结存A商品100件。
2006年12月31日,A商品每件可变现净值为1.8万元:W公司对A商品计提存货跌价准备20万元。
(3)W公司2007年实现净利润3200万元,提取盈余公积320万元,分配现金股利2000万元。2007年W公司出售可供出售金融资产而转出2006年确认的资本公积120万元,因可供出售金融资产公允价值上升确认资本公积150万元。
2007年W公司对外销售A商品20件,每件销售价格为1.8万元。
2007年12月31日,W公司年末存货中包括从甲公司购进的A商品80件,A商品每件可变现净值为1.4万元。A商品存货跌价准备的期末余额为48万元。
要求:

编制甲公司2007年度合并财务报表时与内部商品销售相关的抵消分录。