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问题 选择题

某同学用显微镜观察血涂片，发现视野的左上方有一个白细胞，若将视野中的白细胞向右下方移动，则涂片的移动方向是

（　　）

A．左下方

B．右下方

C．右上方

D．左上方

答案

显微镜成倒立的像，物像的移动方向和玻片的移动方向相反．使用显微镜观察细胞时，细胞的物像位于视野的左上方，要使物像移至视野中央物像应向右下方移动，因此玻片应向左上方移动．

故选D．

填空题



For more than two centuries, American’s colleges and universities have been the backbone of the country’s progress. They have educated the technical, managerial, (1) and provided generation after generation of national leaders. Today educators from around the globe are turning to U. S. institutions of higher learning (2) . They are apt to find many reasons for the excellence of American universities, but (3) stand out as watersheds:
Education (4) : In 1862 Congress enacted the Land-Grant College Act, which essentially extended the opportunity of higher education (5) , including such disenfranchised groups as women and minorities. Each state was permitted to sell large tracts of (6) and use the proceeds to endow at least one public college.
(7) : Over the years, the decentralization and diversity of the America’s colleges and universities have promoted competition for students and resources. Competitive pressure first arose (8) . The academy’s impact really grew after World War II, when (9) commissioned by President Roosevelt argued that it was the federal government’s responsibility to (10) for basic research. Instead of being centralized in government laboratories, scientific research (11) in American universities and generated increasing investment. It also gave graduate students research opportunities and helped (12) far and wide, to the benefit of industry, medicine and society as a whole.
(13) : The end of the World War II saw passage of the Servicemen’s Readjustment Act of 1944. The law, which provided for (14) for returning veterans, made an already democratic higher-education system accessible in ways that were (15) in Europe, opening the doors of the best universities to men and women who had (16) of going to college.
(17) : The creation of federal loan guarantees and subsidy programs, as well as outright grants for college students brought (18) to higher education and further helped to democratize access. Since its founding (19) , the Federal Family Education Loan Program has funded more than 74 million student loans worth more than (20) .
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单项选择题

海润公司和昌明公司是非同一控制下的两个独立公司，均按10%计提盈余公积，有关企业合并的资料如下：
2009年1月1日，海润公司以一项固定资产、交易性金融资产和库存商品作为对价取得了昌明公司70%的股份。该固定资产原值2 000万元，已计提折旧800万元，公允价值为1 000万元；交易性金融资产账面价值1 300万元(其中成本 1 200万元，公允价值变动100万元)，公允价值为1 600万元；库存商品账面价值800万元，公允价值为1 000万元，增值税税率为17%。相关资产均已交付给昌明公司并办妥相关手续。发生的直接相关费用为30万元。购买日昌明公司可辨认净资产的公允价值为5 000万元。2009年2月3日昌明公司股东会宣告分配2008年现金股利600万元。2009年12月31日昌明公司全年实现净利润800万元。2010年2月3日股东大会宣告分配现金股利1 000万元。2010年12月31日昌明公司可供出售金融资产公允价值变动增加100万元，未扣除所得税影响，昌明公司所得税税率为25%。2010年12月31日昌明公司全年实现净利润2 800万元。
2011年1月3日海润公司将其持有的昌明公司 70%股份出售其中的35%，出售取得价款2 500万元，价款已收到。海润公司对昌明公司的持股比例降为35%，不能再对昌明公司生产经营决策实施控制。当日办理完毕相关手续。
假定投资双方未发生任何内部交易。
要求：根据上述资料，不考虑其他因素，回答下列各题。

2010年度海润公司因该项长期股权投资应确认的投资收益为( )万元。

A．1 000

B．700

C．1 960

D．560
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