问题 单项选择题

麻醉糖浆剂处方限量为

A.2日用量

B.3日用量

C.7日用量

D.15日用量

E.1个月用量

答案

参考答案:B

单项选择题 A3/A4型题

利润总额的金额为0。

甲房地产公司于2009年12月10日与乙企业签订租赁协议,将其一栋建筑物整体出租给乙企业使用,租赁期开始日为12月

31日,租期为3年,每年12月31日收取租金150万元。出租时,该建筑物的成本为2800万元,已提折旧500万元,已提减

值准备300万元,尚可使用年限为20年,公允价值为1800万元,甲房地产公司对该建筑物采用年限平均法计提折旧,无

残值。假定甲房地产公司对投资性房地产采用成本模式进行后续计量。

2010年12月31日该建筑物的公允价值减去处置费用后的净额为1800万元,预计未来现金流量现值为1750万元。

2011年1月1日由于当地的房地产交易市场的成熟,甲房地产公司的投资性房地产具备了采用公允价值模式进行后续计量

的条件,甲房地产公司决定对该投资房地产从成本模式转换为公允价值模式计量。假设转换日该建筑物的公允价值为

1750万元。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列关于甲房地产公司的会计处理中,正确的是()

A.投资性房地产对甲房地产公司2010年度损益的影响额为-50万元

B.投资性房地产对甲房地产公司2010年度损益的影响额为50万元

C.因投资性房地产由成本模式转为公允价值模式影响损益的金额为-50万元

D.投资性房地产由成本模式转为公允价值模式账面价值与公允价值的差额应计人资本公积

完形填空

阅读下面的短文并回答问题,然后将答案写到答题卡相应的位置上(请注意问题后的词数要求)

[1]A program in the United States brings scientists and engineers into elementary schools to teach teachers more about how to teach science.

[2]Dave Weiss is a retired engineer. One day each week he volunteers at Georgian Forest Elementary School in Silver Spring, Maryland, near Washington. He works with teacher Fred Tenyke on science projects for ten years and gets as much pleasure from helping the teachers as he does helping the students.

[3]Student Jada Lockwood says she enjoys Mr. Weiss' visits to her classroom. She likes the drawings he uses to explain scientific ideas.

[4]The American Association for the Advancement of Science sponsors the Senior Scientists and Engineers program. Dave Weiss has been a volunteer in that program for many years. The scientists and engineers help teachers in elementary schools improve their skills.

[5]Mr. Weiss says he and the other volunteers help teachers by providing hands-on knowledge. He notes that science is an area in which many elementary school teachers have _________experience.In elementary school, for the most part, a regular classroom teacher is responsible for teaching science, along with reading and math, and if they don't have a strong science background, just by nature, they're going to tend to underrepresent science in the curriculum.

[6]American fifteen-year-olds scored about average in science among countries that took part in testing by the OECD in 2009. The OECD is the Organization for Economic Cooperation and Development.

[7]Dave Weiss says he is concerned about such results, but hopeful for the future for American students learning science. Fred Tenkye thinks volunteers like Dave Weiss are helping students do that. "And if you can develop a passion for science, then eventually the grades and the test scores, then that will follow and increase, too." he said.

小题1:How does Dave Weiss feel when he stays with students?(no more than 10 words)

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小题2:What do the students think of Dave Weiss’s teaching?(no more than 6 words)

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小题3:Fill in the blank in Paragraph 5 with proper words. (1 word)

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小题4: What should the students do when they are learning science? (no more than 10 words)

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小题5:What’s the main idea of this passage? (no more than 10 words)

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