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问题 单项选择题

在一块草原上，有8户牧民，每户牧民各养了一群羊，其中有6户养的是绵羊，有8户养的是山羊，这8群羊是（）

A.一个群落

B.一个种群

C.两个种群

D.八个种群

答案

参考答案：C

问答题 案例分析题

甲公司于2004年末购入一台不需要安装的设备，总价款为1000万元，分三次付款，2005年末支付400万元，2006年末支付300万元，2007年末支付300万元。假定资本市场利率为10%，无其他相关税费。该设备购入后在会计上采用四年期年数总合法提取折旧，假定该设备净残值为0。在税务上，该设备执行五年期直线法，甲公司所得税率为33%，采用资产负债表债务法核算所得税。假定甲公司每年实现税前会计利润300万元。

要求：

(1)作出固定资产分期付款的相关账务处理;

(2)作出2005年～2009年的所得税处理。
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单项选择题

For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never ending flood of words. In (1) a job or advancing in one, the ability to read and comprehend (2) can mean the difference between success and failure. Yet the unfortunate fact is that most of us are (3) readers. Most of us develop poor reading (4) at an early age, and never get over them. The main deficiency (5) in the actual stuff of language itself—words. Taken individually, words have (6) meaning until they are strung together into phrases, sentences and paragraphs. (7) , however, the untrained reader does not read groups of words. He laboriously reads one word at a time, often regressing to (8) words or passages. Regression, the tendency to look back over (9) you have just read, is a common bad habit in reading. Another habit which (10) down the speed of reading is vocalization—sounding each word either orally or mentally as (11) reads.
To overcome these bad habits, some reading clinics use a device called an (12) , which moves a bar(or curtain) down the page at a predetermined speed. The bar is set at a slightly faster rate (13) the reader finds comfortable, in order to "stretch" him. The accelerator forces the reader to read fast, (14) word by word reading, regression and subvocalization practically impossible. At first (15) is sacrificed for speed. But when you learn to read ideas and concepts, you will not only read faster, (16) your comprehension will improve. Many people have found (17) reading skill drastically improved after some training. (18) Charlie Au, a business manager, for instance. His reading rate was a reasonably good 172words a minute (19) the training; now it is an excellent 1,378 words a minute. He is delighted that how he can (20) a lot more reading material in a short period of time.

A．accelerator
B．actor
C．amplifier
D．observer
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