问题 单项选择题

女性,45岁,发现左 * * 肿块10个月,近日发现左腋下淋巴结肿大而来就诊。查体:左 * * 外上象限可扪及一5cm×5cm×4cm大小的肿块,质硬,推不动, * * 皮肤表面呈橘皮样,左侧腋窝肿大淋巴结融合成块,固定。

应行哪项手术方案

A.乳癌根治切除术

B.扩大乳癌根治切除术

C.单纯左 * * 切除术

D.改良乳癌根治切除术

E.姑息性手术+化学治疗+放射治疗

答案

参考答案:E

阅读理解

阅读理解

     Ask savvy investors(投资者) how they learned their first lessons about money, and they'll probably tell you lessons their parents taught them.

     The money values we learn as children stay with us the rest of our lives. If you are a parent, teaching

your children the value of saving and investing will benefit them the rest of their lives. Here's what you can

do:

     Help your child begin to save. Open savings accounts for your children, and teach them how the bank

adds interest to their savings that makes their money grow. Encourage your children to save a little from

every bit of money they receive, such as allowances, birthday gifts, etc. You may even want to set up a

matching program, contributing fifty cents for each dollar your child saves.

     Teach your child about stocks(股票). A child in elementary school can start learning about how

businesses work. Once your child understands the basics, ask him or her to think about some of the

businesses that might be good stock investments. Then use Morningstar Mutual Fund Guide(available at your library)to find a quality mutual fund that holds some of these companies, or a mutual fund that caters

to children such as the Stein Roe Young Investor Fund. Many funds accept regular monthly investments as low as $50 a month, so these funds can be a good way to teach children about the stock market while

saving for their college education.

     Encourage early IRA(个人退休金账户)saving. The new Roth IRA is a great way for children who are working in summers or after school to begin saving for their future. Imagine how much money you'd have

today if you had saved $3,000 a year since you were a teenager!

     Let your kids handle their own money. We all learn by doing, so letting your kids manage a segment of their budget(预算)will let them earn valuable financial lessons.They may make mistakes, but they will be

small mistakes that may help them avoid larger mistakes as adults.

1. Which would be the best title for this passage?

A. Why to Teach Your Children to Save

B. How to Teach Your Children to Save

C. Tips for Saving for Children

D. Start Good Saving Habits Early

2. A matching program means ________.

A. that you should set a good example to your children

B. that you should provide enough money for children so that they can save some

C. that you encourage your children to compete with each other in saving

D. that you encourage your children by giving some extra money for them to save

3. According to the author, you should teach your children about investment when he/she is ________.

A. in the kindergarten  

B. in primary school

C. in middle school  

D. in college

4. Which of the following is NOT an advantage of the Stein Roe Young Investor Fund?

A. It is usually with high benefits.

B. It accepts regular monthly investments.

C. It accepts small investments as low as $50 a month.

D. It caters to children who can afford small investments.

5.The advantage of letting your kids manage their budget lies in ________.

A. that they will make great businessmen in the future

B. that they will know the difficulty of managing a budget

C. that they will avoid making bigger mistakes in the future

D. that they will share happiness of managing their own budget

问答题

甲公司为上市公司,于2007年1月1日销售给乙公司产品一批,价款为2000万元,增值税税率17%;双方约定3个月付款。乙公司因财务困难无法按期支付,至2007年12月31日甲公司仍未收到款项,甲公司已对该应收款计提坏账准备234万元。2007年12月31日乙公司与甲公司协商,达成债务重组协议如下:
(1)乙公司以100万元现金偿还部分债务。
(2)乙公司以设备l台和A产品一批抵偿部分债务,设备账面原价为350万元,已提折旧为100万元,计提的减值准备为10万元,公允价值为280万元。A产品账面成本为150万元,公允价值(计税价格)为200万元,增值税税率为17%。设备和产品已于2007年12月31日运抵甲公司。
(3)将部分债务转为乙公司100万股普通股,每股面值为1元,每股市价为5元。不考虑其他因素,甲公司将取得的股权作为长期股权投资核算。乙公司已于2007年12月31日办妥相关手续。
(4)甲公司同意免除乙公司剩余债务的40%并延期至2009年12月31日偿还,并从2008年1月1日起按年利率4%计算利息。但如果乙公司从2008年起,年实现利润总额超过100万元,则当年利率上升为6%。如果乙公司年利润总额低于100万元,则当年仍按年利率4%计算利息。乙公司2007年末预计未来每年利润总额均很可能超过100万元。
(5)乙公司2008年实现利润总额120万元,2009年实现利润总额80万元。乙公司于每年末支付利息。
要求:

计算甲公司应确认的债务重组损失;