题目内容
E Around the world more and more people are taking part in dangerous sports and activities．Ofcourse．there have always been people who have looked for adventures——those who have climbed the highest mountains，traveled into unknown parts of the world or sailed in small boats across the greatest oceans．Now，however，there are people who look for an immediate excitement from a risky activity which may only last a few minutes or even seconds． 1 would consider bungee jumping to be a good example．of such an activity．You jump from a high place(perhaps a bridge or a hot—air balloon)200 metre8 above the ground with an elastic(有弹性的)rope tied to your ankles．You fall at up t0 150 kilometres an hour until the rope stops you from hitting the ground．It is said that about 2 million people around the world have now tried bun-gee jumpin9．Other activities which most people would say are as risky as bungee jumping include jumping from tall building and diving into the sea from the top of high cliff(悬崖)． Why do people take part in such activities as theseSome psychologists suggest that it is because life in modem societies has become safe and borin9．Not very long ago，diseases could not easily be cured，and life was a continuous battle for survival(生存)． Nowadays，according to many people，life offers little excitement．They live and work in comparatively safe conditions；they buy food in shops；and there are doctors and hospitals to look after them if they become ill．The answer for some of these people is to look for danger in activities such as bungee jumping． People probably take part in dangerous sports nowadays because（）．
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Many years ago a poor man grew an orange tree．51.On the tree there were many fine oranges．Some day he found 52． one of them was so big as a football．He took it 53． for the kin9．The king was SO happy that he gave the 54． poor man lots money．When a rich man heard of it， 55． he said for himself．“I’ll take my gold cup to the kin9 56． and he will give me much money．”Next day the king received 57． from the cup．The king was very fond of the cup and he told 58． the rich man：“I have an orange．It’S beautiful than the cup， 59． SO I have decided to give it to you as the reward instead money．” 60． （54）处填入（）
Once a man and his wife worked for a businessman．There was a big box in the businessman’Sliving room．The businessman pointed at the box and said，“There’s only one thing you l6 do．Don’t open the box．”Mter saying this，he l7 the living room． The woman said to her husband，“There l 8 be something expensive in the box．Let’s 19 it，shall we’’Her husband said no to her． The woman didn’t give up her 20 ．One day，she decided to find out what was 21 it．Her husband didn’t stop her．She opened the box and looked 22 She found nothing in the box and tried hard to close it， 23 she failed． That evening the businessman came home and found the box was 24 ．He was very angry and asked the woman and her husband to leave his home． “But there was nothing in the box，”the woman said．“We haven’t taken anything 25 "The businessman shouted at them：“The box is not important．I cannot believe you．1’hat’s important．” （18）处填入（）
$16，800 is the collector’s value of （）
（二）甲公司为增值税一般纳税人，适用的增值税税率为17%。甲公司20×8年度发生的部分交易或事项如下：（1）10月5日，购入A原材料一批，支付价款702万元（含增值税），另支付运输费、保险费20万元。A原材料专门用于为乙公司制造B产品，无法以其他原材料替代。（2）12月1日，开始为乙公司专门制造一台B产品，至12月31日，B产品尚未制造完成，共计发生直接人工82万元；领用所购A原材料的60%和其他材料60万元；发生制造费用120万元。在B产品制造过程中，发生其他材料非正常损耗20万元。甲公司采用品种法计算B产品的实际成本，并于发出B产品时确认产品销售收入。（3）12月12日，接受丙公司的来料加工业务，来料加工原材料的公允价值为400万元。至12月31日，来料加工业务尚未完成，共计领用来料加工原材料的40%，实际发生加工成本340万元。假定甲公司在完成来料加工业务时确认加工收入并结转加工成本。（4）12月15日，采用自行提货的方式向丁公司销售C产品一批，销售价格（不含增值税，下同）为200万元，成本为160万元。同日，甲公司开具增值税专用发票，并向丁公司收取货款。至12月31日，丁公司尚未提货。（5）12月20日，发出D产品一批，委托戊公司以收取手续费方式代销，该批产品的成本为600万元。戊公司按照D产品销售价格的5%收取代销手续费，并在应付甲公司的款项中扣除。12月31日，收到戊公司的代销清单，代销清单载明戊公司已销售上述委托代销D产品的20%，销售价格为250万元。甲公司尚未收到上述款项。要求：根据上述资料，不考虑其他因素，回答下列第4题至第6题。 下列各项关于甲公司存货确认和计量的表述中，正确的有（ ）。
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