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[听力原文]11-15Do you have a tough math test coming up Then listen to some (Q11) classical piano music just before the test. You might come up with a higher score. Researchers at a university in California conducted an experiment. They asked a group of college students to listen to some piano music by a famous 18th century composer before taking a math test. They were surprised to find that the students’(Q13) scores jumped 8 to 9 points. The music seems to (Q12)excite nerve activities in the brain, similar to the activity that occurs when a person is figuring out a math problem．However, the scientists warn before you get too excited about applying this method to your math lest, you should remember that brain exciting effects(Q14)last only 10 or 15 minutes. (Q15)Would rock music work as well as the piano music did No, the scientists say. Which music might even interfere with the brains’ reasoning abilityThe（）
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小申公司有关业务资料如下。 (1)2002年12月25日，小申公司购置了一台不需安装的设备，价值为6 500 000元(含增值税进项税额)，款项以银行存款支付。 (2)在考虑相关因素的基础上，预计该设备的使用寿命为8年，预计净残值为325 000元，采用年限平均法计提折旧。 (3)2006年12月31日，在进行检查时发现，该设备有可能发生减值，现时的销售净价为 1 020 000元，未来4年内持续使用以及使用寿命结束时的处置中形成的现金流量现值为 1 404 000元。 (4)2008年12月31日，在进行检查时可能会发现，以前期间据以计提固定资产减值的各种因素发生了变化，产生了有利影响，目前市场上该类设备的销售净价为2 400 000元，未来2年内持续使用以及在使用寿命结束时的处置中形成的现金流量现值为2 800 000元。 (5)假设整个过程不考虑其他相关税费；该设备在2006年12月31日以前没有计提固定资产减值准备；该设备一直采用年限平均法计提折旧；预计净残值始终为325 000元；预计使用寿命没有发生变更；为简化计算过程，假定按年度计提固定资产折旧。 要求：根据上述业务进行有关的会计处理。
2001年3月份，甲股份有限公司发生如下业务。 (1)支付银行借款利息50 000元，其中在建工程利息30 000元；行政管理部门修理费1 000玩；职工教育经费17 000元；工会经费2 400元；广告宣传费用800元；购人一项商标权25 000元；捐赠4 000元；生产车间水电费1 600元；各项税收罚款及滞纳金2 900元；违反合同罚款 1 520元；办公用品100元；营业税和所得税4 600元；短期投资手续费240元；生产设备保险费 3 260元；诉讼费用640元；业务招待费用4 800元；劳动保护费2 200元；销售产品运输费用 200元；材料入库前挑选、整理费用300元。以上款项均用银行存款支付。 (2)分配职工工资100 000元，其中生产工人工资80 000元；车间管理人员工资4 000元；公司管理人员工资6 000元；工程人员工资10 000元。按上述工资总额的14%的比例提取职工福利费。 (3)预提生产用固定资产修理费用10 000元。 (4)摊销无形资产价值8 000元。 (5)结转本月发生的管理费用、营业费用、财务费用、营业外支出。 要求：根据上述资料编制有关业务的会计分录。
Psychologist George Spilich in Maryland College decided to find out whether, as many smokers say, smoking helps them to "think and concentrate". Spilich put young non-smokers, active smokers and smokers deprived(被剥夺) of cigarettes through a series of tests.In the first test, each subject(试验对象) sat before a computer screen and pressed a key as soon as he or she recognized a target letter among a group of 96. In this simple test, smokers, deprived smokers and nonsmokers performed equally well.The next test was more complex, requiring all to scan sequences of 20 identical letters and respond the instant one of the letters transformed into a different one. Non-smokers were the fast, but under the stimulation of nicotine(尼古丁), active smokers were faster than deprived smokers.In the third test of short-term memory, non-smokers made the fewest errors, but deprived smokers committed fewer errors than active smokers.The fourth test required people to read a passage, then answer questions about it. Nonsmokers remembered 19 percent more of the most important information than active smokers, and deprived smokers bested those who had smoked a cigarette just before testing. Active smokers tended not only to have poorer memories but also had trouble separating important information from insignificant details."As our tests became more complex," sums up Spilich, "non-smokers performed better than smokers by wider and wider margins. " He predicts, "smokers might perform adequately at many jobs until they got complicated. A smoking airline pilot could fly adequately if no problems arose, but if something went wrong, smoking might damage his mental capacity. \ The purpose of George Spilich’s experiments is（）
A—International Logistics B—Distribution ChannelsC—Global Marketing D—Excess CapacityE—Market Access F—Product StrengthG—Technology Transfer H—Domestic MarketingI—Market Diversification J—Product AdaptationK—Trading Patterns L—Technological InnovationM—Latent Market N—Existing MarketO—Incipient Market P—Pricing Strategy （）新生市场（）产品调查
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