问题 单项选择题

数码摄像机的工作原理总的来说,是一个光信号→电信号→()→电信号→光信号的转换过程。

A.模拟信号

B.电磁信号→磁电信号

C.电磁波

D.数字信号

答案

参考答案:D

阅读理解

Full face transplants are no longer science fiction fantasy, a leading surgeon has said, adding that they are technically practical but ethically(道德地)complex.

Peter Butler from London’s Royal Free Hospital called for a debate on the ethics of such an operation made possible by new drugs which stop the body’s immune (免疫)system rejecting a transplanted face. “It is not ‘can you do it?’ but ‘should we do it?’” he told the BBC. “The technical part is not complex, but I don’t think that’s going to be the very great difficulty. The ethical and moral debate is obviously going to have to take place before the first facial transplantation.”

The British Association of Plastic Surgeons will discuss the microsurgical procedure (微型外科技术), which could give new skin, bone, nose, chin, lips and ears from deceased donors to patients disfigured(毁容的)by accidents, burns or cancer. But surgeons could have trouble finding enough willing donors. Butler said his survey of doctors, nurses and members of the public showed most would accept a face transplant but few were willing to donate their own after dying.

Despite a number of ethical concerns, Christine Piff, who founded the charity Let’s Face It after suffering a rare facial cancer 25 years ago, welcomed the possibility of face transplants. She rejected the idea that the procedure would mean people would end up living with a dead person’s face. “There are so many people without faces, I have half a face… but we are all so much more than just a face… you don’t take on their personality. You are still you,” she told reporters. “If we can donate other organs of the body then why not the face. I can’t see anything wrong with it.”

小题1:The underlined word “deceased” in the third paragraph probably means _________.

A.living

B.dead

C.diseased

D.dying小题2: When Christine Piff says “There are so many people without faces…”, she refers to the people _________.

A.who are dishonorable and shameless

B.who disagree with the full face transplant

C.who are seriously injured by an accident

D.who are disfigured by accidents, burns and cancer小题3:According to the passage, what makes it likely to carry out a facial transplantation?

A.Drugs are available to stop the body’s immune system rejecting a transplanted face.

B.There are some people who are willing to donate their faces after dying.

C.Most people accept the idea of face transplants.

D.It’s morally practical, though technically complex.小题4:What is implied but not stated in the passage?

A.Christine Piff has been the first lucky patient to receive a face transplant.

B.Surgeons have difficulty finding enough willing donors.

C.The main difficulty with the operation lies in the matter of ethics and morality.

D.Nobody other than Christine Piff is quite in favor of the donation of organs.小题5:What would be the best title for the text?

A.First Facial Transplantation

B.Debate on the Ethics of Transplant

C.Face Transplant No Longer Science Fantasy

D.Let’s Face It

问答题

A股份有限公司为一般工业企业,所得税税率为25%,按净利润的10%提取法定盈余公积。假定对于会计差错,税法允许调整应交所得税。A公司2008年度的汇算清缴在2009年3月20日完成。在2009年度发生或发现如下事项:
(1) A公司于2006年1月1日起计提折旧的管理用机器设备一台,原价为200000元,预计使用年限为10年(不考虑净残值因素),按直线法计提折旧。由于技术进步的原因,从2009年1月1日起,决定对原估计的使用年限改为8年,同时改按年数总和法计提折旧。
(2) A公司有一项投资性房地产(办公楼),此前采用成本模式进行计量,至2009年1月1日,该办公楼的原价为4000万元,已提折旧240万元,已提减值准备100万元。2009年1月1日,A公司决定采用公允价值对出租的办公楼进行后续计量。该办公楼2008年12月31日的公允价值为3800万元。假定2008年12月31日前无法取得该办公楼的公允价值。假定该事项不考虑所得税的调整。
(3) A公司2009年1月1日发现其自行建造的办公楼尚未办理结转固定资产手续。该办公楼已于2008年6月30日达到预定可使用状态,并投入使用,A公司未按规定在6月 30日办理竣工结算及结转固定资产的手续,2008年6月30日该“在建工程”科目的账面余额为1000万元,2008年12月31日该“在建工程”科目账面余额为1095万元,其中包括建造该办公楼相关专门借款在2008年7~12月间发生利息25万元,应计入管理费用的支出70万元。
该办公楼竣工结算的建造成本为1000万元,A公司预计该办公楼使用年限为10年,预计净残值为零,采用年限平均法计提折旧。
(4) A公司于2009年5月25日发现,2008年取得一项股权投资,取得成本为300万元,A公司将其划分为可供出售金融资产。期末该项金融资产的公允价值为400万元,A公司将该公允价值变动计人公允价值变动损益。企业在计税时没有将该公允价值变动损益计入应纳税所得额。
要求:
(1) 判断上述事项各属于何种会计变更或差错;
(2) 写出A公司2009年度的有关会计处理,如果属于会计估计变更,要求计算对本年度的影响数。(计算结果不是整数的,可保留两位小数,单位以元列示)