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庚公司2005年6月28日从其拥有80%股份的被投资企业C公司购进成本为405万元的设备一台，售价526.5万元(含17%的增值税)，另付运输安装费11.25万元。庚公司已付款且该设备当月投入使用，预计使用5年，净残值为零，采用直线法计提折旧。庚公司2005年末编制合并报表时，应抵销固定资产未实现内部销售利润导致多提的折旧9万元。()
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Y公司是K公司的常年客户，双方往来频繁。根据双方于2005年初签订的长期供货合同，K公司随时应Y公司的要求向其提供生产：所需的甲材料。货款每半年结算一次。根据K公司的记载，2005年后半年，K公司累计已向Y公司发出价值23.4万元的甲材料。编制2005年度会计报表时，K公司据此确认了23.4万元的应收账款和20万元的主营业务收入及3.4万元应交增值税(销项)。
注册会计师认为，能证实这一销售业务真实性的关键证据是双方签订的供货合同。出于谨慎性考虑，应提清相关鉴定机构对供货合同的真伪做出鉴定。()
The civilization(文化) of the Renaissance was the creation of prosperous cities and of rulers who drew substantial income from their urban subjects in the Italian city states and the countries of England and France. The commerce that kept cities alive also provided the capital and the flow of ideas that helped build Renaissance culture. During the early Middle Ages foreign trade had virtually come to a halt. By the 11th century, however, population growth and contact with other cultures through military efforts such as the Crusades(十字军东征) helped revive commercial activity. Trade slowly increased with the exchange of luxury goods in the Mediterranean region and various commodities such as fish, furs, and metals across the North and Baltic seas. Commerce soon moved inland, bringing new opulence to the citizens of towns along major trade routes. As traffic along these routes increased, existing settlements grew and new ones were established.
The cities of Italy were located between western Europe and the area along the eastern shore of the Mediterranean Sea known as the Levant. Italy's leadership in the Renaissance was due in part to its central location for trade. The cities became important and wealthy commercial centers, and the riches collected by the merchants of Venice, Genoa, Milan, and a host of smaller cities supported Italy's political and cultural achievements.
Important towns developed beyond Italy as well. Especially with the expansion of trade, towns grew along the Danube and Rhine rivers of Europe; around the North Sea and the Baltic Sea; and in the Low Countries of Belgium, Luxembourg and the Netherlands where northern and southern trade routes met. Wherever these towns were located, they became a unique element in a medieval world that up to this time was dominated by seignorialism(领主制), an agricultural system in which the primary economic and political relationship was between landowners and their tenants.
The Renaissance ______.
The most probable meaning of the word "opulence"(Para. 1) may be ______.
听力原文： It's common knowledge that music can have a powerful effect on our emotions. In fact, since the 1930s, music therapists have relied on music to calm patients and help control pain. Now psychologists are confirming that music can also help relieve depression and improve concentration. For instance, in a recent study, 50 surgeons were given some high-stressed math problems to solve. They were divided into three groups: one worked in silence, and in another, the surgeons listened to music of their choice on headphones; the third group listened to classical music chosen by the researchers. The results of the study may surprise you. The doctors who got to choose their own music experienced less stress and scored better than the others. One possible explanation is that listening to the music you like stimulates Alfa waves in the brain, increases heart rate and expands breathing. That helps to reduce stress and sharpen concentration. Other research suggests a second relationship between music and the brain: By examining the blood of students after they listened to a variety of classical music selections, researchers found that some students showed a large increase in endorphin, a natural pain reliever. This supports what music therapists have known for years; Music can help revitalize or calm the patient.
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