问题 计算题

交通警察勘察事故现场时,只要量出汽车刹车的车辙印长度x(假定他判断车轮完全抱死,即刹车时车轮完全不转),就能根据已经掌握的轮胎与地面间的动摩擦因数m,估算出该车刹车前的行驶速度v0而无须考查车的质量m

(1)试根据你所掌握的知识,说说上述做法的原理

(2)若一辆车的刹车车辙印长15m,已知该车车轮胎与地面的动摩擦因数m=0.75试计算该车刹车瞬时速度的大小(g=10m/s2

答案

(1)车停下时,a=-μg

     ………………(2分)

       ………………(2分)

可以看出只要量出汽车刹车的车辙印长度x,就能根据已经掌握的轮胎与地面间的动摩擦因数m,估算出该车刹车前的行驶速度v0      ………………(1分)

(2)代入数值得         ………………(1分)         

阅读理解

Like most teenagers in the world, Joso Montanaro a teen artist in Brazil, likes reading and drawing cartoons. But he is special—his drawings get published(出版).

Montanaro is now drawing cartoons for Folha. Folha is Brazil’s largest newspaper and is known for its cartoons. Montanaro has already been working at Folha for two years. Each week he draws two, there or four cartoons and sends them to the paper. From those editors choose one for the next day’s page.

Montanaro draws about the news of the day. Recently he worked on The Wave—a drawing of the tsunami(海啸) that hit Japan. Montanaro also likes to draw cartoons about the funny things that happen in Brazilian politics(政治).

“I like doing political drawings because you can joke about somebody bigger than you.” Montanaro says.

Folha’s art director ,Mario Kanno, says editors saw something new and different in Montanaro’s work.“We brought him in with this idea to show that, yes, young people also read newspapers and can show their ideas on politics,”Kanno says.

Montanaro’s love for cartoons began when be was only 7 or 8 year old. His dad bought him comics. Montanaro says these books gave him the ideas that got him drawing.“I think those great works have really helped me,”he says.“They remind me that I should draw something in my book every day.”

小题1:What is Montanaro doing for Folha now?

A.He is publishing story books.

B.He is drawing cartoons.

C.He is sending newspapers.

D.He is writing articles.小题2:Which of the following is NOT true according to the passage?

A.Folha is famous for its cartoons.

B.Folha is the largest newspaper in Brazil.

C.Montanaro draws one cartoon for Folha every week.

D.Montanaro began to work for Folha two years ago.小题3:Why does Montanaro like drawing political cartoons?

A.Because he can show his ideas on politics.

B.Because he is very interested in political jobs.

C.Because he thinks it’s easier to draw political cartoons.

D.Because he can make fun of some important people.小题4:What made Montanaro draw and helped him a lot in his drawings?

A.The comics his dad bought him.

B.His interest in cartoon films.

C.The fun of drawing cartoons.

D.His dad’s ideas about cartoons.小题5:What’s the best title for this passage?

A.Folha’s art director.

B.Brazil’s largest newspaper.

C.Teen artist in Brazil.

D.Montanaro’s great father.

单项选择题

甲股份有限公司(以下简称甲公司)2010年1月1日以银行存款5400 75己购入乙公司股权30%并对其具有重大影响,取得投资日乙公司可辨认净资产公允价值为18000万元,账面价值为16700万元,甲公司另支付50万元相关税费。
投资当日,乙公司一项存货账面价值为1000万元,公允价值1500万元,未计提存货跌价准备;一项固定资产账面价值5000万元,公允价值5800万元,剩余使用年限为20年,采用年限平均法计提折旧,无残值,未计提资产减值。乙公司其他资产、负债的账面价值与公允价值均相等。
2010年4月10日乙公司宣告分派20×9年现金股利1000万元,次日实际派发。2010年实现净利润2000万元,甲公司投资时的存货至2010年年末已对外销售80%。
2011年4月10日乙公司宣告分派2010年现金股利1200万元,次日实际派发。2011年实现净利润2100万元,初始投资时存货剩余的20%全部对外出售。
2011年乙公司向甲公司销售一批商品,账面价值为300万元,公允价值为600万元,甲公司购入后作为存货待售,至2011年末甲公司该批商品对外出售40%。乙公司2011年因持有可供出售金融资产公允价值上升计入资本公积400万元。
2012年1月1日,甲公司将对乙公司的长期股权投资全部出售,取得价款6500万元,未发生其他相关税费。
要求:根据上述资料,不考虑所得税等其他因素的影响,回答下列问题。

2010年1月1日甲公司取得对乙公司投资的会计处理正确的是( )。

A.借:长期股权投资5450
贷:银行存款5450

B.借:长期股权投资5400
管理费用 50
贷:银行存款5450

C.借:长期股权投资5400
商誉 50
贷:银行存款 5450

D.借:长期股权投资 5400
资本公积——资本溢价 50
贷:银行存款 5450