题目内容
案例分析题(共12题。由单选和多选组成)北京市某房地产开发公司，2009年发生以下业务：(1)1月签订土地使用权出让合同，承受市区一处土地的使用权，按合同规定应支付土地出让金7000万元，后经申请减免1000万元；(2)以上述土地开发建设普通标准住宅楼、医院和写字楼各一栋，占地面积各为1/3；(3)住宅楼开发成本2000万元，无法提供金融机构证明利息支出具体数额；(4)住宅楼配套的医院开发成本200万元，无法准确分摊利息支出，根据相关规定，医院产权属于住宅楼全体业主所有；(5)写字楼开发成本3000万元，分摊到的利息支出300万元且能提供金融机构证明，其中包括超过贷款期限的利息10万元和罚息30万；(6)11月份全部竣工验收后，公司将住宅楼全部出售，签订合同取得收入10000万元。将写字楼的50%，签订合同按市场价4000万元出售；写字楼剩下的50%对外投资开设一商场，签订合同共担经营风险，当年收到25万元。其他相关资料：该房地产公司所在省规定，按土地增值税暂行条例规定的最高限额计算扣除房地产开发费用，契税已计入开发成本中，契税税率为5%。根据上述资料和税法有关规定，回答下列问题： 计算该房地产开发企业2009年应缴纳契税为（）万元。
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有甲、乙、丙3个相互独立的投资方案，寿命期均为10年，无残值，基准收益率12%，(P/A，12%，10)=5.650，可利用的资金100万元，项目数据如下表所示： 项目数据 方案 初始投资(万元) 年净现金流量(万元) 甲 50 9 乙 40 7 丙 30 6 最优方案组合为( )。
TEXT E In the 1960s scientists begin to recognize that environmental contaminants could not only affect the health and survival of individual animals but also alter the prospects for their off-spring and thereby potentially change the genetic makeup of entire populations. Researchers were first altered to problems in wildlife in the 40s after the populations of eagles, falcons, and the other fish-eating birds in Britain plummeted. In nest after nest the birds’ eggshells were so thin that they cracked under the weight of the adults during incubation. In the 1960s David Peakall and other wildlife toxicologists demonstrated that the accumulation of very high levels of such pesticides as DDT in the birds’ tissues had seriously impaired their productive capabilities. Some of these declines resulted in the complete disappearance of populations from large portions of their former range. In North America, for example, the eastern population of the peregrine falcon was virtually wiped out. More recently, the Golf Coast population of the brown pelican disappeared as a result of eggshell thinning thought to be caused by the organochlorine pesticides dieldrin and endrin. Since then, researchers have provided additional evidence that environmental pollution can affect future generations. For example, exposure to high levels of PCBs has been shown to affect the learning and behavior of children. In the 1980s Snadra W. Jacobson and Joseph L. Jacobson of Wayne State University, Detroit, Michigan, studied a group of children whose mothers had eaten PCB—contained fish from Lake Michigan. The researchers found that the children’s prenatal exposure to these compounds resulted in neurological anomalies at birth and developmental delays in motor function during infancy. The Jacobson retested the children at age 11. In a 1996 report they noted that the children exhibited significantly poorer intellectual function, amounting to a 6.2 point deficit in the IQs of the most highly exposed subjects. Contaminants also have been linked to a critical loss of genetic variability in populations of living organisms. One of the best studies of this phenomenon was published in 1994 by M. H Murdoch and P.D.N. Hebert of the University of Guelph, Ontario. The study measured the variations in the mitochondrial DNA (mtDNA) of populations of brown bullhead catfish in the Great Lakes, comparing bullheads from pristine reference areas with bullheads living in heavily contaminated with such pollutants as organochlorines and petrochemicals. The two researchers used one of the most powerful tools of modern molecular population genetics-molecular analysis of DNA. By revealing differences in the specific code, i.e., in the sequence of nucleotides, contained in the DNA of a particular gene, the technique can help identify and quantify genetic variety within and among populations. For their study, Murdoch and Hebert examinated variations in genes of the cellular mitochondria, which possess their own DNA (mtDNA) that is distinct from the DNA found in the cell nucleus. Because mitochondrial genes are not "shuffled" in the production of sperm and egg cells, as are nuclear genes, and because they are transmitted to offspring only by the mother, they are ideal for charting the relatedness and evolutionary history of spaces. The researchers found that although the numbers of fish were abundant in both types of sites, the levels of genetic variability were always significantly higher in the pristine areas. The most likely explanation is that bullheads populations in polluted waters crashed after their initial contact with contaminants, but the remaining fish were able to repopulate because a few individuals possessed rare genes that allowed them to adapt and survive. Thus, even though the bullhead populations appeared to be thriving in contaminated areas, the genetic makeup of their populations had undergone a damaging simplification, a depletion of the storehouse of adaptations that animals can draw upon to surmount environmental challenges such as the introduction of a new disease of fluctuations in climate. Their genetic diversity potentially could be quickly increased by the influx of new genes from migrant fish, but most fish from other populations might survive in the polluted sites long enough to contribute to the gene pool. Which of the following could be drawn from the passage
TEXT E In the 1960s scientists begin to recognize that environmental contaminants could not only affect the health and survival of individual animals but also alter the prospects for their off-spring and thereby potentially change the genetic makeup of entire populations. Researchers were first altered to problems in wildlife in the 40s after the populations of eagles, falcons, and the other fish-eating birds in Britain plummeted. In nest after nest the birds’ eggshells were so thin that they cracked under the weight of the adults during incubation. In the 1960s David Peakall and other wildlife toxicologists demonstrated that the accumulation of very high levels of such pesticides as DDT in the birds’ tissues had seriously impaired their productive capabilities. Some of these declines resulted in the complete disappearance of populations from large portions of their former range. In North America, for example, the eastern population of the peregrine falcon was virtually wiped out. More recently, the Golf Coast population of the brown pelican disappeared as a result of eggshell thinning thought to be caused by the organochlorine pesticides dieldrin and endrin. Since then, researchers have provided additional evidence that environmental pollution can affect future generations. For example, exposure to high levels of PCBs has been shown to affect the learning and behavior of children. In the 1980s Snadra W. Jacobson and Joseph L. Jacobson of Wayne State University, Detroit, Michigan, studied a group of children whose mothers had eaten PCB—contained fish from Lake Michigan. The researchers found that the children’s prenatal exposure to these compounds resulted in neurological anomalies at birth and developmental delays in motor function during infancy. The Jacobson retested the children at age 11. In a 1996 report they noted that the children exhibited significantly poorer intellectual function, amounting to a 6.2 point deficit in the IQs of the most highly exposed subjects. Contaminants also have been linked to a critical loss of genetic variability in populations of living organisms. One of the best studies of this phenomenon was published in 1994 by M. H Murdoch and P.D.N. Hebert of the University of Guelph, Ontario. The study measured the variations in the mitochondrial DNA (mtDNA) of populations of brown bullhead catfish in the Great Lakes, comparing bullheads from pristine reference areas with bullheads living in heavily contaminated with such pollutants as organochlorines and petrochemicals. The two researchers used one of the most powerful tools of modern molecular population genetics-molecular analysis of DNA. By revealing differences in the specific code, i.e., in the sequence of nucleotides, contained in the DNA of a particular gene, the technique can help identify and quantify genetic variety within and among populations. For their study, Murdoch and Hebert examinated variations in genes of the cellular mitochondria, which possess their own DNA (mtDNA) that is distinct from the DNA found in the cell nucleus. Because mitochondrial genes are not "shuffled" in the production of sperm and egg cells, as are nuclear genes, and because they are transmitted to offspring only by the mother, they are ideal for charting the relatedness and evolutionary history of spaces. The researchers found that although the numbers of fish were abundant in both types of sites, the levels of genetic variability were always significantly higher in the pristine areas. The most likely explanation is that bullheads populations in polluted waters crashed after their initial contact with contaminants, but the remaining fish were able to repopulate because a few individuals possessed rare genes that allowed them to adapt and survive. Thus, even though the bullhead populations appeared to be thriving in contaminated areas, the genetic makeup of their populations had undergone a damaging simplification, a depletion of the storehouse of adaptations that animals can draw upon to surmount environmental challenges such as the introduction of a new disease of fluctuations in climate. Their genetic diversity potentially could be quickly increased by the influx of new genes from migrant fish, but most fish from other populations might survive in the polluted sites long enough to contribute to the gene pool. What is David Peakall
钢铁在酸性介质中发生的另一类电化学腐蚀叫析氢腐蚀，在析氢腐蚀中阴极发生的反应是( )。
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