题目内容
听力原文：M: You've spent too much time doing coursework, Mary. I think you should go out and get some fresh air.
W: Thanks for the advice. But this is how I relieve my stress. I'd rather not get too far behind.
Q: What does the woman mean？
(18)
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关于与非同一控制下企业合并相关的递延所得税的确认，下列说法不正确的有（)。A．对于免税合并，因会关于与非同一控制下企业合并相关的递延所得税的确认，下列说法不正确的有()。
What does Margaret Hart Edwards say about employees' romance in the office？
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Full face transplants are no longer science fiction fantasy, a leading surgeon has said, adding that they are technically feasible but morally complex. Peter Butler from London's Royal Free Hospital called for a debate on the morality of such an operation made possible by new drugs which stop the body's immune system rejecting a transplanted face. "It is not 'can we do it？' but 'should we do it？'," he told the BBC. "The technical part is not complex, but I don't think that's going to be the very great difficulty... The moral debate is obviously going to have to take place before the first facial transplantation."
The British Association of Plastic Surgeons will discuss the microsurgical procedure, which could give new skin, bone, nose, chill, lips and ears from diseased donors to patients disfigured by accidents, burns or cancer. But surgeons could have trouble finding enough willing donors. Butler said his survey of doctors, nurses and members of the public showed most would accept a face transplant but few were willing to donate their own after dying.
Despite a number of moral concerns, Christine Piff, who founded the charity Let's Face It after suffering a rare facial cancer 25 years ago, welcomed the possibility of face-transplants. She rejected the idea that the procedure would mean people would end up living with a dead person's face. "There are so many people without faces, I have half a face.., but we are all so much more than just a face... you don't take on their personality. You are still you," she told reporters. "If we can donate other organs of the body, then why not the face？ I can't see anything wrong with it."
Questions 26 to 28 are based on the passage you have just heard.
26. What makes the operation of face transplant possible？
27. What is the biggest obstacle that stays in the way of facial transplantation？
28. What are most people's opinion of face transplant？
(27)
A公司2010年12月1日购入的一项环保设备，原价为1 500万元，使用年限为10年，预计净残值为0，会计处理时按照双倍余额递减法计提折旧，税法规定按直线法计提折旧，使用年限、净残值同会计。2012年末企业对该项固定资产计提了60万元的固定资产减值准备，A公司所得税税率为25％。假定预计未来期间税前可以取得足够的应纳税所得额用于抵扣可抵扣暂时性差异，对于该项设备，A公司2012年度进行所得税处理时应确认()。
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