西岐公司2013年3月15日购入一台不需要安装设备并投入生产车间使用，取得的增值税专用发票上注明的设备价款50000元，增值税8500元。西岐公司采用年限平均法计提折旧，该设备预计使用10年，预计净残值率为4％，2014年3月25日，西岐公司将该设备出售给东方公司，开具的增值税专用发票上注明的设备价款41000元，增值税6970元。假设增值税不计入该设备价值，再无其他税费，也无减值准备。 2013年3月15日，西岐公司购入设备时应借记“固定资产”科目（）元。

A.41500

B.50000

C.58500

D.56970

There was a woman in Detroit, who had two sons. She was worried about them, especially the younger one, Ben, because he was not doing well in school. Boys in his class played jokes on him because he seemed so (21) The mother (22) that she would help her sons to do (23) in school by herself. She told them to go to the Detroit Public Library to (24) a book a week and do a book report for her.
One day, in Ben’s class, the teacher held up a rock and asked (25) anyone knew it. Ben put up his hand and the teacher let him (26) . "Why did Ben raise his hand" all of his (27) whispered (耳语) and wondered. "He (28) said anything. What could he possibly want to say" To their surprise, Ben not only (29) the rock, but also said a lot about it. He (30) other rocks in its group and even knew (31) the teacher had found it. The teacher and the other students were (32) Ben had learned this from doing one of his book (33) .
Later Ben became the (34) student of his class. When he finished high school, he went to Yale University and (34) became one of the best doctors in the United States.

Ⅱ. 完形填空

A．think

B．leave

C．ask

D．answer