问题 单项选择题

The face of the 21sl century is already growing in a laboratory. Getting a piece of the new look could soon be as simple as writing a cheque.

Scientists in recent years have made giant leaps in the artificial production of skin, bones and tissue. While their research has been motivated by a desire to help accident and medical victims, their work is about to go commercial.

The burgeoning (萌芽) cosmetic surgery market has snapped up the technological advances. By the turn of the 21st century, changing your face or improving your body will be limited not by your imagination or desire, but by the size of your bank account.

And there is even work being done on that, with the costs of cosmetic surgery being cut to make it affordable and accessible for the average woman and her partner.

"It’s no longer a vanity thing, it’s simply making use of the available technology to improve those parts of the body you might not be happy with, " Cindy Clovetti, a Toronto-based skin and beauty care expert, said. "People who 10 years ago said they would never use a computer and would never get a boob job (胸部整形手术) are now surfing the web getting, the latest information for their next operation. "

Latest figures in the United States indicate the number of patients receiving cosmetic surgery in 12 months will top the magic million within two years (there were 850000 last year), while the number of men seeking image-improving operations has increased 35 percent in the past four years.

Breast implants are now very much a bread-and-butter job for many cosmetic surgeons and the big advances have been made in the development of bone implants which can produce instant high cheek bones, sculpture better shaped noses and ears and give men the chisel-shaped jaw that is always a sure-fire (必定成功的) chick-magnet (吸引女人的东西).

British futurologist Ian Pearson speculates that by 2020, up to 96 percent of body weight will be replaceable with the brain being the only organ not interchangeable. "By 2020 you could have a new face, or new skin, and by 2030 a fully working replacement body part. By the end of the 21st century, people will be able to get an entirely new body. \

The original purpose of developing artificial skins, bones and tissues is to ()。

A. help accident and medical victims

B. advance cosmetic surgery

C. improve a person’s body or face

D. motivate people’s need for beauty

答案

参考答案:A

解析:

细节题。在第二段中,科学家对人造皮肤、骨骼和组织的研究,是产生于想帮助事故或医疗受害者的这种愿望(a desire to help accident and medical victims)。所以A为正确答案。

单项选择题
单项选择题

甲公司自行建造某项生产用大型流水线,该流水线由A、B、C、D四个设备组成。该流水线各组成部分以独立的方式为企业提供经济利益。有关资料如下:
(1)2007年1月10日开始建造,建造过程中发生外购设备和材料成本4000万元(含增值税),职工薪酬720万元,资本化的借款费用1100万元,安装费用1200万元,为达到正常运转发生测试费100万元,外聘专业人员服务费400万元,在建工程中使用固定资产计提折旧4万元,员工培训费6万元。2007年9月,该流水线达到预定可使用状态并投入使用。
(2)该流水线整体预计使用年限为15年,预计净残值为零,采用年限平均法计提折旧。A、B、C、D各设备在达到预定可使用状态时的公允价值分别为2016万元、1728万元、2880万元、1296万元,各设备的预计使用年限分别为10年、15年、20年和12年。按照税法规定该流水线采用年限平均法按10年计提折旧,预计净残值为零,其初始计税基础与会计计量相同。
(3)甲公司预计该流水线每年停工维修时间为7天,维修费用不符合固定资产确认条件。
(4)因技术进步等原因,甲公司于2011年3月对该流水线进行更新改造,以新零部件代替了C设备的部分旧零部件,C设备的部分旧零部件的原值为1641.6万元,更新改造时发生的支出2000万元,2011年6月达到预定可使用状态。
要求:根据上述材料,不考虑其他因素,回答下列第4至8题。

甲公司就该C设备更新后的账面价值为( )万元。

A.2902.88

B.4736

C.2736

D.2257.2