问题 单项选择题

1 Millions of teens are on weight-reducing diets. Although maintaining a healthy body weight is important, obsessive dieting can lead to eating disorders. Eating disorders can disrupt lives and sometimes even result in death.
Starving Oneself
2 Anorexia nervosa is an eating disorder in which people starve themselves. Anorexics have an irrational fear of becoming fat and see themselves as much heavier than they really are. They shun food and may exercise for hours every day in an attempt to lose weight.
3 Female anorexics may never mature sexually or may stop menstruating because they lose too much body fat, causing the level of sex hormones to fall. Their body temperature and pulse rate become abnormally low; their hair becomes thin and dry; and their resistance to infection drops.
Bingeing and Purging
4 Patients with bulimia engage in frequent episodes of bingeing (eating a large amount of food in a short time). After a binge, they almost always purge by self-induced vomiting or by using laxatives. Therefore, their weight stays fairly constant. Unlike anorexic patients, bulimics often recognize that their behavior is abnormal and often feel guilty, depressed, and helpless.
5 The frequent purging removes salts from the body, which can eventually lead to muscle weakness, heart failure, and kidney disease. The vomiting gradually destroys tooth enamel and results in unhealthy gums.
Help for People with Eating Disorders
6 Little is known about what causes anorexia nervosa and bulimia. Many people believe that western society’s emphasis on thinness in women is largely to blame. However, recent research suggests that genetic factors might also be involved. Both eating disorders can be managed with a combination of medical treatment, counseling, and family support.

What may be the influence of anorexia on female

A.muscle weakness and heart failure

B.kidney disease and low body temperature and pulse rate

C.dropping resistance to infection

D.destroyed tooth enamel and unhealthy gums

答案

参考答案:C

解析:细节题。第3段最后一句提到:“... and their resistance to infection drops.”

不定项选择 共用题干题

甲上市公司为增值税一般纳税人,适用的增值税税率为17%。存货按实际成本核算,商品售价不含增值税,其销售成本随销售同时结转。2012年1月1日资产负债表(简表)资料如下:2012年甲公司发生如下交易或事项:(1)购入材料一批,开具商业承兑汇票一张,发票账单已经收到,增值税专用发票上注明的货款为30万元,增值税额为5.1万元。材料已验收入库。(2)以银行存款购入公允价值为100万元的股票,作为交易性金融资产核算。期末交易性金融资产公允价值仍为100万元。(3)计算并确认短期借款利息5万元。(4)计算并计提坏账准备8万元。(5)计提行政管理部门用固定资产折旧20万元;摊销管理用无形资产成本10万元。(6)销售库存商品一批,该批商品售价为100万元,增值税为17万元,实际成本为65万元,商品已发出。甲公司已于上年预收货款60万元,其余款项尚未结清。(7)分配工资费用,其中企业行政管理人员工资15万元,在建工程人员工资5万元。(8)计提应计入在建工程成本的分期付息的长期借款利息20万元。(9)确认对联营企业的长期股权投资收益50万元。(10)计算并确认应交城市维护建设税3万元(教育费附加略)。(11)转销无法支付的应付账款30万元。(12)假定不考虑递延所得税,所得税率为25%;按税后净利润的10%提取法定盈余公积。要求:根据上述资料,回答下列第(1)~(4)题。

针对业务(1)~(3)下列处理正确的是()。

A.收到预收账款应确认收入

B.收到预收账款时不确认收入

C.销售甲产品应缴纳增值税90950元

D.计提坏账准备应借记坏账准备,贷记资产减值损失

单项选择题