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甲股份有限公司2007年至2013年与无形资产业务有关的资料如下: (1)2007年12月1日,以银行存款600万元购入一项无形资产(不考虑相关税费),该无形资产的预计使用年限为10年,预计残值为零。 (2)2011年12月31日,预计该无形资产的未来现金流量的现值为248.5万元,公允价值减去处置费用后的净额为240万元。该无形资产发生减值后,原预计使用年限及残值不变。 (3)2012年12月31日,该无形资产的预计未来现金流量的现值为220万元,公允价值减去处置费用后的净额为210万元。该无形资产发生减值后,原预计使用年限及残值不变。 (4)2013年5月1日,将该无形资产对外出售,取得价款200万元并存入银行(不考虑相关税费)。 要求: 编制该无形资产出售的会计分录。 (假定无形资产账面净值=无形资产原值-累计摊销)

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下列程序的输出结果是( )。 #include <stdio.h> f(int a) int b=0; static int c=4; a=c++;b++; return(a); main() int a=2,i,c; for(i=0;i<2;i++) c=f(a++); printf("%d\n", c);

A) 4
B) 7
C) 6
D) 5

湿热黄疸,淋证涩痛

A. 大黄
B. 芒硝
C. 火麻仁
D. 芦荟
E. 红大戟

Passage Two Manhattan trigonometry (三解法) teacher Terry Webber takes his students to the East River every year and has them measure the distance across with just a ruler and a protractor (量角器). The students then ride the Staten Island ferry and, knowing only the height of the Statue of Liberty; calculate the distance between Staten Island and Manhattan. That’s the kind of out-of-the-box approach that Webber and other critics fear will go out the window with the sweeping school reforms announced this week by Mayor Bloomberg and Schools Chancellor Joel Klein. "We won’t have time," Webber said., "We will have to teach them to memorize certain bits of information, then say, ’Bubble (泡沫,幻想的计划) in this test. ’" The reforms--including a more rigorous tenure (任期) review for new teachers and a system in which the school bureaucracy (官僚机构) is slashed (削减) and principals are freed from administrative supervision--are largely made possible by an "accountability" system that will measure everything that goes on in schools, reducing the data to easy-to-understand letter grades: A, B, C, D or F. Principals whose schools get Fs could face firing. New teachers whose students aren’t scoring well could be denied tenure. And administrators will be able to survey large swaths of the city’s 1,400 schools with greater efficiency. The letter grades will factor attendance rates and the results of parent and teacher surveys, but will primarily hinge on test scores. Students also will be tested throughout the school year so their progress can be measured and posted online for parents. "This online system will track progress in real time and take the guesswork out of what good teaching looks like--thus enabling teachers to tailor instruction to the particular needs of each student," Klein said yesterday. But teachers like Webber say not all of the things kids need to learn can be reduced to data. "Some kids are better at making presentations. Some kids are better at analyzing things." Advocates who oppose testing are furious about the reforms. "This is totally deprofessionalizing (非专业化的,非职业化的) teachers," said Jane Hirschmann, of Time Out From Testing. "They will be doing data entry. Tests were supposed to be a measure of reform. Instead, tests have become the reform and they have become the curriculum." What would be the standard of everything that goes on in school

A. Deprofessionalizing.
B. School bureaucracy.
C. "Accountability" system.
D. Particular needs.

以下程序运行后的输出结果是 。 fun(iht x) if(x/2>0) fun(x/2); printf("%d",x); main() fun(6);

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