问题 单项选择题

 

 

患者女性,25岁,上前牙光敏树脂贴面半年余,近1个月觉刷牙牙龈出血,龈 * * 呈球状增生,质地松软。试分析导致此患者牙龈增生肥大的最主要刺激因素()

A.不良修复体

B.激素水平

C.创伤

D.口呼吸

E.夜磨牙

答案

参考答案:A

完形填空
完形填空。
                                             Loving kindness is twice blessed
     I felt gloomy (沮丧的) the other  day.It had been dark and rainy, and I just didn't feel so _1_.
     As I was sitting at my desk, I    2   it was the birthday of a dear longtime friend-a single, middleaged
woman who has devoted the past 30 years to nursing and loves her  3  .
     Knowing that she doesn't have a family in town, I   4   to give her a call. Sure enough, she was   5 
 to work late into the evening, and wouldn't have   6   of a birthday this year. As always,  7  , she
sounded cheerful and was  happy that I   8  .
     After I hung up, I couldn't   9   the feeling that she would really  appreciate a little attention on her
special day.   10   feeling a little gloomy myself, I tried to put it out of my mind, but as the day passed I
couldn't shake the thought. I   11   gave in, and that evening set off for the hospital with a card, a cheese
cake and some balloons. My friend's grateful smile and joyful surprise   12   me I'd done the right thing
and were a generous   13   for the little effort it had taken.
     When I got home, I realized that not only had I cheered up a   14   friend on her birthday, but my
own gloomy feelings had also disappeared.  Making her day had   15   my own!
     Isn't that the way it is  16   we take the time and make the  17   to do something for someone else?
It's like the little saying:"Loving kindness is twice blessed; it blesses him who gives, and him who  18   ."
     Life constantly presents us with   19   to take an extra step or do a kind deed that will make a
difference to  20  . And the wonderful thing is that as we do, it changes things for the better for us too.
( )1. A. special          
( )2. A. explained        
( )3. A. family          
( )4. A. decided          
( )5. A. surprised        
( )6. A. many            
( )7. A. though          
( )8. A. admitted        
( )9. A. experience      
( )10. A. Almost          
( )11. A. finally        
( )12. A. advised        
( )13. A. response        
( )14. A. lonely          
( )15. A. troubled        
( )16. A. where          
( )17. A. suggestion      
( )18. A. tries          
( )19. A. opportunities  
( )20. A. someone        
B. nervous      
B. remembered    
B. training      
B. continued    
B. disappointed  
B. much          
B. besides      
B. called        
B. imagine      
B. Even          
B. luckily      
B. promised      
B. contribution  
B. careless      
B. made          
B. how          
B. friend        
B. receives      
B. dreams        
B. something    
C. positive    
C. complained  
C. school      
C. agreed      
C. prepared    
C. few        
C. therefore  
C. succeeded  
C. shake      
C. Never      
C. unhappily  
C. reminded    
C. reward      
C. weak        
C. taken      
C. when        
C. call        
C. expects    
C. choices    
C. everyone    
D. proud        
D. informed      
D. work          
D. refused      
D. bored        
D. little        
D. otherwise    
D. apologized    
D. understand    
D. Still        
D. hardly        
D. convinced    
D. share        
D. curious      
D. wasted        
D. why          
D. effort        
D. cares        
D. regrets      
D. everything    
单项选择题 案例分析题

长江股份有限公司(以下称"长江公司")属于增值税一般纳税人,适用增值税税率17%。原材料(只有一种甲材料)采用计划成本法核算,单位计划成本1.5万元/吨。2012年8月初"原材料"账户余额为195万元(其中暂估入账的原材料成本15万元),"材料成本差异"账户为借方余额4.5万元。长江公司8月份发生以下经济业务:

(1)1日,收到上月暂估入账的原材料的发票,载明数量10吨,实际成本14.7万元,无其他相关费用。

(2)2日,购入甲材料62吨,增值税专用发票上注明的价款为90万元,增值税税额为15.3万元;发生运输费用(不考虑增值税抵扣)、装卸费用和保险费共计7.5万元。

(3)5日,上述甲材料运抵企业,验收入库甲材料实际数量为60吨,短缺的2吨是运输途中发生的合理损耗。

(4)10日,长江公司和A公司签订协议,接受A公司以账面价值150万元(双方确认的公允价值为135万元)的100吨甲材料对长江公司进行投资,长江公司以增发的60万股(每股面值1元)普通股作为对价。该批甲材料验收入库并收到对方开具的税额为22.95万元的增值税专用发票一张。

(5)20日,长江公司就应收B公司货款36万元(已计提坏账准备1.8万元)与其进行债务重组。经协商,长江公司同意B公司以20吨公允价值为24万元的甲材料偿还全部债务。该批甲材料验收入库并收到对方开具的税额为4.08万元的增值税专用发票一张。

(6)31日,经汇总,本月共领用甲材料计划成本360万元用于生产乙产品。本月乙产品的成本资料为:月初在产品0件,本月完工100件,月末在产品20件,本月发生直接人工150万元,制造费用195万元。原材料在开工后陆续投入,月末在产品完工程度为50%。

(7)31日,月末库存甲材料全部专门用于生产有合同约定的30件乙产品,合同约定每件乙产品的售价9万元,将甲材料加工成30件乙产品尚需加工成本总额150万元,估计销售每件乙产品尚需发生相关税费0.6万元。月末甲材料的市场价值为每吨1.35万元。

根据上述资料,回答下列各题。

长江公司2012年8月31日库存甲材料的可变现净值为()万元。

A.94.5

B.102.0

C.120.0

D.165.0