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问题 单项选择题

甲公司为购建新厂房而发生的借款利息资本化部分900万元，融资租入W设备支付租赁费 600万元，以分期付款方式购M大型设备，分三次付款，首付20%，矗后2次均付40%，M设备价款5000万元，前两次付款已在支付，最后一次付款日期为2003年6月16日。购买B公司发行的债券500万元，其中手续费1万元，已到付息期尚未领取的利息6万元。处置旧设备原价100万元，累计折旧90万元，支付拆卸费3万元，清理费4万元，变卖收入5万元，若不考虑其他事项，甲公司现金流量表中“支付的其他与投资活动有关的现金”项目的金额为( )万元。

A．6

B．8

C．1006

D．4006

答案

参考答案：B

解析： 资本化利息、融资租入固定资产所支付的租赁费，应在筹资活动有关的现金项目中反映，企业以分期付款方式购建的固定资产，首次付款支付的现金，应在“购建固定资产、无形资产和其他长期资产所支付的现金”项目中反映，以后各期支付的现金以“支付的其他与筹资活动有关的现金”项目中反映。企业购买股票和债券时，实际支付的价款中包含的已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息，以及处置固定资产、无形资产和其他长期资产所收回的现金净额为负数，均应在“支付的其他与投资活动有关的现金”项目中反映。故“支付的其他与投资活动有关的现金”项目的金额应在：(3+4-5)+6=8(万元)中反映。

单项选择题

Anyone who doubts that children are born with a healthy amount of ambition need spend only a few minutes with a baby eagerly learning to walk or a headp toddler starting to talk. No matter how many times the little ones stumble in their initial efforts, most keep on trying, determined to master their amazing new skill. It is only several years later, around the start of middle or junior high school, many psychologists and teachers agree, that a good number of kids seem to lose their natural drive to succeed and end up joining the ranks of underachievers. For the parents of such kids, whose own ambition is often inseparately tied to their children’s success, it can be a bewildering, painful experience. So it is no wonder some parents find themselves hoping that ambition can be taught like any other subject at school.
It’s not quite that simple. "Kids can be given the opportunities, but they can’t be forced," says Jaequelynne Eccles, a psychology professor at the University of Michigan who led a study examining what motivated first-and-seventh-graders in three school districts. Even so, a growing number of educators and psychologists do believe it is possible to unearth ambition in students who don’t seem to have much. They say that by instilling confidence, encouraging some risk taking, being accepting of failure and expanding the areas in which children may be successful, both parents and teachers can reignite that innate desire to achieve.
Dubbed Brainology, the unorthodox approach uses basic neuroscience to teach kids how the brain works and how it can continue to develop throughout life. The message is that everything is within the kids’ control, that their intelligence is

malleable

.
Some experts say our education system, with its p emphasis on testing and rigid separation of students into different levels of ability, also bears blame for the disappearance of drive in some kids. Some educators say it’s important to expose kids to a world beyond homework and tests, through volunteer work, sports, hobbies and other extracurricular activities. "The crux of the issue is that many students experience education as irrelevant to their life goals and ambitions," says Michael Nakkula, a Harvard education professor who runs a Boston-area mentoring program called Project IF (Inventing the Future), which works to get low-income underachievers in touch with their aspirations. The key to getting kids to aim higher at school is to tell them the notion that classwork is irrelevant is not true, to show them how doing well at school can actually help them fulfill their dreams beyond it. Like any ambitious toddler, they need to understand that they have to learn to walk before they can run.

Paragraph 1 mentions some parents who would see their kids’ failure as ______.

A．natural

B．trivial

C．intolerable

D．understandable
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单项选择题 B型题

成人男性病人的先天性髋脱位，选用何种治疗方案（）

A.Salter截骨术

B.Chiari截骨术

C.手法复位，石膏外固定

D.Steel截骨术

E.原位加盖手术
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