问题 填空题

[A] Possible ways to keep free from Alzheimer’s

[B] Deficiency of data-collecting in the study

[C] The new findings of ineffectiveness of past cures

[D] Weak evidence of the research

[E] How the new analysis coming from

[F] Future direction of the research concerned

[G] Traditional beliefs in preventive measures

Lifestyle May Not Prevent Alzheimer’s

A comprehensive analysis by an independent government panel has found that there is not enough scientific evidence to date to support the advice doctors currently give—such as exercising, doing crossword puzzles or eating a Mediterranean-style diet—for preventing or controlling symptoms of Alzheimer’s disease and dementia.

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As rates of age-related dementia and Alzheimer’s disease have continued to rise in the U.S.—largely because Americans are living longer and the over-65 population has swelled to record highs—researchers have worked relentlessly to understand the causes of these mind- robbing diseases and to help prevent or slow their progression. To clarify the state of the current evidence and offer physicians clearer treatment guidelines, the National Institutes of Health (NIH) in early 2009 commissioned a detailed analysis of existing studies, covering 165 papers published between 1984 and 2009.

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For years, the prevailing hypothesis has been "Use it or lose it" when it comes to avoiding gradual age-related mental decline. Data has associated behaviors such as keeping the mind actively engaged throughout life, staying physically active, eating certain foods and supplementing the diet with specific vitamins and nutrients with lower rates of dementia in old age. These lifestyle factors appeared to limit cognitive decline of various kinds, from occasional "senior moments" to the more serious episodes of cognitive impairment that can be a prelude to Alzheimer’s disease.

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Now researchers at Duke University report in the current issue of the Annals of Internal Medicine that the data on the preventive effects of lifestyle factors is not as p as they had thought. Led by Brenda Plassman, a professor of psychiatry and behavioral sciences, the study authors analyzed decades’ worth of research, including observational studies in which scientists looked retrospectively at a group of participants to tease out associations between certain behaviors (like exercise) and selected effects (like scores on tests of memory and cognitive skills), as well as the more definitive clinical trials that randomly assign volunteers to intervention or control groups and then assess how the intervention affects cognitive ability.

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Overall, the researchers say they were dismayed with the paucity and weakness of the existing evidence. "When we applied rigorous but consistent standards to review all the studies, we found that there was not sufficient evidence to recommend any single activity or factor that was protective of cognitive decline later in life, " says Plassman.

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However weakly, though, the review did support what doctors know about risk factors for cognitive decline: smoking, diabetes, depression, metabolic syndrome and specific gene variants were all linked with increased risk of developing Alzheimer’s disease. In addition, preventive behaviors such as eating a Mediterranean diet, exercising, maintaining cognitive engagement (doing puzzles, learning new things) and fostering extensive social relationships were linked to a lower risk.

The problem is that none of these relationships were particularly robust, the authors say. And none were p enough to justify recommending the behaviors to people who want to prevent or slow down the onset of dementia. The findings led the NIH to issue Monday’s state-of-the-science statement, in which the agency notes, "Currently, firm conclusions cannot be drawn about the association of any modifiable risk factor with cognitive decline or Alzheimer’s disease." Although the statement does not constitute an official policy or government recommendation, it serves as a guideline for doctors advising patients about the best evidence on the role of lifestyle factors in Alzheimer’s prevention.

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答案

参考答案:G

解析:

该段说明了预防痴呆症的传统方法。长期以来,普遍的关于用脑的假设是“不用就作废”,第二、三句指出,传统治疗把某些生活方式和老年痴呆症的低患病率联系在一起,而这些生活方式似乎对防止认知衰退有帮助。各选项中,选项[G]“预防措施中的传统观念”可以概括本段大意。在所有选项中,[B]和[D]干扰性较大。该段虽然出现了与数据相关的信息(Data has associated...with...),但文中没有提到数据收集的缺陷与不足,故排除选项[B]、[D]。

单项选择题 A3/A4型题

A公司2011年至2014年与固定资产有关的业务资料如下:

(1)2011年12月20日,A公司购进一台不需要安装的设备,设备价款为700万元,另发生运杂费2万元,专业人员服务费20万元,款项均以银行存款支付;没有发生其他相关税费。该设备于当日投入使用,预计使用年限为10年,预计净残值为25万元,采用直线法计提折旧。

(2)2012年12月31日,A公司对该设备进行检查时发现其已经发生减值,预计可收回金额为560万元;计提减值准备后,该设备原预计使用年限、折旧方法保持不变。预计净残值变更为20万元。

(3)2013年12月31日,A公司因生产经营方向调整,决定采用出包方式对该设备进行改良。该设备于当日停止使用,开始进行改良。改良过程中,对该项固定资产的某一主要部件进行更换,被更换部件原价为325万元,改良工程验收合格后支付工程价款。

(4)2014年3月31日,改良工程完工并验收合格,A公司以银行存款支付工程总价款320万元。当日,改良后的设备投入使用,预计尚可使用年限5年,采用双倍余额递减法计提折旧,预计净残值为5万元。2014年12月31日,该设备未发生减值。

(5)不考虑其他相关税费。

要求:

根据上述资料,不考虑其他因素,回答下列各题。

A公司2013年12月31日该设备转入改良时的账面价值为()

A、540万元

B、500万元

C、652.3万元

D、560万元

选择题