问题 单项选择题 A1/A2型题

原核细胞型微生物不包括()

A.衣原体

B.细菌

C.病毒

D.螺旋体

E.立克次体

答案

参考答案:C

阅读理解

The Ocean Institute welcomes people to the City of Dana Point’s Festival of Whales celebration on both weekends.The event celebrates the migration(迁徙)of the whales off our coast.Respected ocean scientists of the ocean Institute introduce visitors to the world of whales.The speakers are arranged as the following.   

Saturday,March 5,12:30 pm

Dr Gwen Goodmanlowe from Califomia State University is a full-time lecturer in the Department of Biology,and advises students working on degrees in marine(海洋的) biology.She received her doctorate in zoology from the University of Hawaii-Honolulu.   

Sunday,March 6,12:30 pm

Matt Leslie,from Scripps Institute of Oceanography,has studied whales off the coast of Australia.Some of his current research projects include population structure analysis of whales using performance testing.He will lecture on guides for treatment of marine animals.

Saturday,March 12,12:30 pm

Dr Merkens,from Scripps Institute of Oceanography,will present her latest research on how sound or music can be used as a means to identify characteristics of whales and to find out how whales communicate with one another in the environment.

Sunday,March 13, 2 pm

Robert L. Pitman is a marine ecologist working for the National Marine Fishing Service.He began his career 35 years ago,studying seabirds and whales,and spends much of his time at sea on vessels at locations all over the world.His main interest is the ecology of the Antarctic killer whale.

The Festival will allow visitors to know about new discoveries in marine animal research and to explore a variety of information on whales.Visitors will have the opportunity to listen to underwater whale sounds,and enjoy hands-on activities.Guests will tour the tall ship Pilgrim.

Cost:$6.50 adults,$4.50 children(ages 4-12).For more information, please visit www.ocean-institute.org or call(949) 496-2274.

小题1:What do we know from the passage?

A.A large number of scientists will attend the Festival of Whales celebration.

B.The Festival of Whales celebration will be held from March 5 to March 13.

C.The Ocean Institute will hold the City of Dana Point’s Festival of Whales.

D.Four ocean scientists will tell visitors some information about whales.小题2:What time should you attend the festival if you want to leam how to treat marine animals?

A.At 12:30 pm on Saturday, March 5.

B.At 12:30 pm on Sunday, March 6.

C.At 12:30 pm on Saturday, March 12.

D.At 2 pm on Sunday, March 13.小题3:If you only have time after l pm on weekends,you can listen to a lecture delivered by_________ .

A.Gwen Goodmanlowe

B.Mart Leslie

C.Merkens

D.Robert L.Pitman小题4:Which of the following things can NOT visitors do according to the passage?

A.Have close contact with underwater whales.

B.Leam about new discoveries in marine animal research.

C.Explore some information on whales.

D.Tour the tall ship Pilgrim.小题5:If a couple and their 13-year-old child attend the event,they would need to pay_________.

A.13 dollars

B.17.50 dollars

C.19.50 dollars

D.11 dollars

问答题

西苑股份有限公司(以下简称西苑公司)为华东地区一家上市公司,属于增值税一般纳税企业,适用的增值税税率为17%。西苑公司2009年至2011年与固定资产有关的业务资料如下:
(1)2009年12月6日,西苑公司购入一条需要安装的生产线,取得的增值税专用发票上注明的,生产线价款为2000万元,增值税额为340万元(按照税法规定,增值税可以抵扣);发生保险费为9万元,款项均以银行存款支付;没有发生其他相关税费。
(2)2009年12月1日,西苑公司开始安装该生产线。安装期间领用生产用原材料,其实际成本和计税价格均为300万元,发生安装工人工资69.4万元,没有发生其他相关税费。该原材料未计提存货跌价准备。
(3)2009年12月31日,该生产线达到预定可使用状态,当日投入使用。该生产线预计使用年限为12年,预计净残值为26.4万元,采用直线法计提折旧。
(4)2011年12月31日,西苑公司在对该生产线进行检查时发现其已经发生减值。该生产线可收回金额为1615.12万元。
(5)2012年1月1日,该生产线的预计尚可使用年限为10年,预计净残值为25.12万元,采用直线法计提折旧。
(6)2012年6月30日,西苑公司将生产线出售,取得价款为1600万元,支付清理费用20万元。
要求:

计算2011年12月31日该生产线应计提的固定资产减值准备金额,并编制相应的会计分录。