题目内容
Directions: There are 10 blanks in the following passage. For each numbered blank, there are 4 choices marked A, B, C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center. One way of improving your language skill is to read for 1 novels, plays, travel books, and so on. And in reading books of this kind the 2 thing is to get on with the reading and to try to guess 3 the writer is going to tell you in the book. This is impossible 4 you stop to think over the meaning of every 5 word which happens to be unfamiliar to you. You cannot enjoy a story if you stop half a dozen times 6 every page in order to look up words in the dictionary. When you are reading books of this kind, 7 , you will usually have to rely mainly on the 8 to help you. If you see an unfamiliar word, do not let it take too much of your 9 from the main thread of the story. In all probability you will meet the same word again a few pages later and in a 10 different context, and each time you see it your understanding of it will become more exact.
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甲股份有限公司(本题下称“甲公司”)为增值税一般纳税人，适用的增值税税率为17%；不考虑增值税以外的其他相关税费。甲公司2012年至2014年与投资有关的资料如下。(1)2012年1月1日，甲公司与丙公司达成债务重组协议。甲公司应收丙公司账款的账面余额为4000万元，已计提坏账准备200万元。由于丙公司发生财务困难，甲公司与丙公司达成债务重组协议，同意丙公司以银行存款200万元、M专利权和所持有的乙公司长期股权投资抵偿全部债务。根据丙公司有关资料，M专利权的账面余额为500万元，已计提资产减值准备100万元，公允价值为500万元；持有的乙公司长期股权投资的账面价值为2800万元，公允价值(等于可收回金额)为3000万元。甲公司将所取得的专利权作为无形资产核算，并准备长期持有所取得的乙公司股权(此前甲公司未持有乙公司股权，取得后，持有乙公司40%股权，采用权益法核算此项长期股权投资)。当日，与上述业务有关的手续全部办理完毕。2012年1月1日，乙公司的可辨认净资产的账面价值总额为7650万元，公允价值为8100万元，差异产生的原因是当时乙公司的无形资产公允价值为900万元，账面价值为450万元。无形资产的预计剩余使用年限为10年，净残值为零，按照直线法摊销。此外2012年1月1日乙公司其他各项资产公允价值等于账面价值，双方采用的会计政策、会计期间相同。(2)2012年3月20日，乙公司宣告发放2011年度现金股利500万元。并于2012年4月20日实际发放。2012年度，乙公司实现净利润600万元。(3)2013年12月31日，乙公司因可供出售金融资产公允价值上升增加其他综合收益220万元(已扣除所得税的影响)。2013年度，乙公司实现净利润900万元。(4)2014年1月20日，甲公司与丁公司签订资产置换协议，以一幢房屋及部分库存商品换取丁公司所持有戊公司股权的40%(即甲公司取得股权后将持有戊公司股权的40%)。甲公司换出的房屋账面原价为2200万元，已计提折旧300万元，已计提减值准备100万元，公允价值为2000万元；换出的库存商品实际成本为200万元，未计提存货跌价准备，该部分库存商品的市场价格(不含增值税)和计税价格均为240万元。上述协议于2014年3月30日经甲公司临时股东大会和丁公司董事会批准，涉及的股权及资产的所有权变更手续于2014年4月1日完成。2014年4月1日，戊公司可辨认净资产公允价值与账面价值总额均为5500万元，双方采用的会计政策、会计期间相同。2014年度，戊公司实现净利润的情况如下：1月份实现净利润120万元；2月至3月份实现净利润220万元；4月至12月份实现净利润800万元。(5)2014年12月31日，甲公司与庚公司签订协议，将其所持有乙公司30%的股权转让给庚公司。股权转让的总价款为4500万元，剩余10%股权的公允价值为1500万元，作为可供出售金融资产核算。甲公司将其转为2014年9月30日，甲公司和庚公司分别召开股东大会并批准了上述股权转让协议。当日，甲公司收到庚公司支付的股权转让总价款的60%。2014年10月31日，甲公司收到庚公司支付的股权转让总价款的30%。2014年度，乙公司实现净利润1020万元。除上述交易或事项外，乙公司和戊公司未发生导致其所有者权益变动的其他交易或事项。2015年1月2日，甲公司再次取得戊公司15%的股权，支付价款1200万元，此时甲公司持有戊公司55%的股权，可以列其进行控制。当日戊公司可辨认净资产公允价值为6800万元。甲公司和戊公司之前无关联关系。根据上述资料，回答下列问题(答案中单位用“万元”表示)。 2015年1月2日，甲公司合并戊公司后，长期股权投资的账面价值为（）万元。
甲公司于2014年1月1日向B银行借款1000000元，为期3年，一次还本付息，合同利率为3%，实际利率为4%，为收得借款发生手续费27747元，2014年末“长期借款”科目余额为________元。
We now come to the vital topic of money. First, we must remember that science, on any significant scale, exists only in economies where there is surplus (剩余，过剩) of goods and services. A prosperous economy forms a necessary base for scientific work. Tragically, the economies of the "underdeveloped" countries, where the need is overwhelming, have not supported—nor have they been capable of supporting—any substantial scientific and technical training or research. Read the speech of P.M.S. Blackett, President of the Royal Society, in which the existing great disparity between the "have" and "have-not" economies is considered. The primary theme of his address is that the gap is not closing; on the contrary, it steadily grows wider. The United States, as the wealthiest industrial nation, spends a greater amount on research and development than any other nations. It is beyond the scope of this book to consider in detail whether the amount spent is adequate, either in relation to our own economy or in relation to our position in the world. At best the question is an open one. In the last few years, financial support for science has changed significantly. It is frustrating to report that, in spite of numerous statements about the extent and nature of these changes, it has been impossible to find sufficient agreement to be sure just what has happened. Two points do appear clear. First, there has been an overall cut in research funds, further reinforced by substantial inflation of prices. Second, there has been increased emphasis on "relevant" research—that is research with immediate practical applications. One report that reflects most closely our own estimate of the situation was made by a five-member committee from the National Academy of Sciences. This group investigated funding of chemistry projects by the National Institutes of Health. The committee concluded that funding had declined by an average of 20% and that the section most closely related to basic research had funds cut in half. The committee found that various institutes, in-house research, administrative budgets, and continuing extramural (市外的) grants had been protected with the result that new and renewal grants had become a disaster area. Other reports stating that federal institutes’ funds have had only limited cuts have apparently ignored the point made by the National Academy Committee. Which area of research has suffered most from the cuts in the federal institutes’ funds
Directions: There are 10 blanks in the following passage. For each numbered blank, there are 4 choices marked A, B, C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center. One way of improving your language skill is to read for 1 novels, plays, travel books, and so on. And in reading books of this kind the 2 thing is to get on with the reading and to try to guess 3 the writer is going to tell you in the book. This is impossible 4 you stop to think over the meaning of every 5 word which happens to be unfamiliar to you. You cannot enjoy a story if you stop half a dozen times 6 every page in order to look up words in the dictionary. When you are reading books of this kind, 7 , you will usually have to rely mainly on the 8 to help you. If you see an unfamiliar word, do not let it take too much of your 9 from the main thread of the story. In all probability you will meet the same word again a few pages later and in a 10 different context, and each time you see it your understanding of it will become more exact.
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