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案例二 (一)资料甲企业为制造企业，属于增值税一般纳税人，适用的增值税税率为17％，2009年发生的部分业务如下： 1．2月15日，甲企业用银行存款200 000元购人乙企业股票，划分为交易性金融资产，其中包含已宣告但尚未发放的现金股利4 000元，另支付手续费等1 000元。 2．3月10日，甲企业将持有的一张面值为80 000元、期限120天的不带息银行承兑汇票在持有30天后到银行贴现，银行年贴现率为9％。全年按360天计算。 3．4月20日，甲企业以105 300元(其中包含增值税15 300元)购人一台生产设备并投人使用，预计净残值为4 500元，预计使用年限为5年。甲企业采用双倍会额递减法计提折旧。 4．甲企业持有丁企业30％的股权，采用权益法核算。4月25日丁企业股东大会决议，宣告发放现金股利300万元；2009年度，丁企业实现净利润l 000万元。 5．年末甲企业某项固定资产出现减值迹象，该固定资产账面原值为4 000万元，累计折旧为1 600万元；估计该资产未来现金流量的现值为2 200 万元，公允价值减去处置费用后的净额为2 100万元。假定其他资产未发生减值。 (二)要求：根据上述资料，为下列问题从备选答案中选出正确的答案。 甲企业应计提的固定资产减值准备金额 为：
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患儿王某，女，3岁。发热、咳嗽已5天，经服“感冒药”治疗效果不明显。现患儿发热，T：39度，咳嗽喘促，面赤气粗，口渴鼻煽，唇红而干，喉间痰鸣，痰多而稠，舌质红苔黄而腻，脉滑数。查体：两肺呼吸音粗，右下肺有少量细湿罗音。要求：写出病名、证型病机分析治则方剂、药物（名称及剂量）。
A On a cold winter afternoon, Susan was walking home from a supermarket. She was feeling a little tired, as she was carrying her shopping bags. They were so heavy that she decided to have a rest in the park. She walked towards the gate of the park. She noticed a poor man walking out of a restaurant in front of her. The man was holding a paper bag. He walked to a rubbish bin (箱) and started looking through it. Susan suddenly felt sad. She knew this man would take all that he could get, so she went up to him and gave him some fruit. The man looked up in surprise and took what she gave him. A big smile appeared on his face and she felt very happy. Then he said. "Wow! First someone gave me this sandwich, then the orange juice, and now some delicious fruit. This is my daughter’ s lucky day. Thank you, girl. "Then he went away, singing a song. Just then, Susan understood what the saying" Giving is getting" really meant. Everyone in the world needs help; everyone can offer help and everyone will be helped by showing kindness. Giving sometimes doesn’ t cost much, but it means a lot to the people who you help. The man’ s happiness at that moment comes into Susan’s mind every time she has the chance to help others. The poor man felt（）when Susan gave him some fruit.
D Two farmers were on their way home one evening after a hard day’s work. Both were tired. They happened to look up at the sky and saw a black cloud overhead. "Ah!" said one farmer, "tomorrow we shall have rain and the rice will grow well. " The second answered, "Nonsense, the rain will only kill the crops. " So they began to quarrel. Just then a third farmer came along and asked them why they were quarreling. Both farmers explained about the black cloud. "What cloud" asked the third farmer. They all looked at the sky. The cloud was no longer there. The two farmers （） on that day.
B Doing homework not only can help children master the knowledge they have learned, but aslo can train their abilities of doing the work alone, planning the time and doing the duties. But some children don’ t like to complete the work. Why There are some reasons. Some children feel it is very difficult to do their homework, because they can’ t understand their teacher clearly, and can not follow their teacher’ s teaching process (过程). Maybe there is something wrong with their intelligence. But some children’ s intelligence is normal. They are even cleverer, but they don’ t listen to the teacher carefully. It is hard for them to sit well and pay attention to anything. It needs to carry on the attention centralized(集中精力) training to help the children. Some children love their teacher and then they like the subject. Their interest depends on the teacher who teaches them. So every teacher should be helpful and kind. It can make children love you and the subject you teach. So they can do their homework happily. Some children find the homework difficult. Which reason is NOT right（）
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