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. New drugs.
B. Settled debate.
C. Skillful surgeons.
D. Advanced equipment.
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()。
A. 递延所得税负债75万元
B. 递延所得税负债37.5万元
C. 递延所得税资产37.5万元
D. 递延所得税资产75万元
甲公司拥有乙公司70%有表决权股份,能够控制乙公司的生产经营决策。20×9年9月甲公司以9 500万元将自产产品一批销售给乙公司。该批产品在甲公司的生产成本为8 500万元。至20×9年12月31日,乙公司对外销售了该批商品的50%。假定涉及商品未发生减值。两公司适用的所得税税率均为25%,且在未来期间预计不会发生变化。税法规定,企业的存货以历史成本作为计税基础。为此在合并财务报表中应确认()。
A. 递延所得税资产125万元
B. 递延所得税负债125万元
C. 递延所得税资产250万元
D. 递延所得税负债250万元
M: Yes, then another passenger also saw the money, and 1 gave him a half, but 1 didn't find that I lost the same amount of money until my returning home.
Q: What happened to the man?
(17)
A. He got 100 dollars at home.
B. He lost 200 dollars at home.
C. He got 200 dollars on the bus.
D. He lost 100 dollars on the bus.