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提取坏账准备金的企业，在计算企业所得税应纳税所得额时，实际发生的坏账损失大于已提取的坏账准备金的部分，不能在发生当期直接扣除。（ ）
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Directions:For each blank in the following passage, choose the best answer from the choices given below. Mark your answer on the Answer Sheet by drawing with a pencil a short bar across the corresponding letter in the brackets.The United States has historically higher rates of marriage than those of other industrialized countries. The current annual marriage (31) in the United States--about 9 new marriages for every 1,000 people—is substantially higher than it is in other industrialized countries. However, marriage is (32) as widespread as it was several decades ago. The proportion of American adults who are married (33) from 72 percent in 1970 to 60 percent in 2002. This does not mean that large numbers of people will remain unmarried (34) their lives. Thronghout the 20th century, about 90 percent of Americans married at some point in their lives. Experts (35) that about the same proportion of today’ s young adults will eventually marry.The timing of marriage has varied (36) over the past century. In 1995 the average age of women in the United States at the time of their first marriage was 25. The average age of men was about 27. Men and women in the United States marry for the first time at an average of five years later than people did in the 1950s. (37) ,young adults of the 1950s married younger than did any previous (38) in U.S. history. Today’s later age of marriage is in line with the age of marriage between 1890 and 1940. Moreover, a greater proportion of the population was married (95 percent) during the 1950s than at any time before (39) . Experts do not agree on why the "marriage rush" of the late 1940s and 1950s occurred, but most social scientists believe it represented a (40) to the return of peaceful life and prosperity after 15 years of severe economic depression and war. 39（）
Passage ThreeIn early 2004 eight tiny sensors were dropped from a plane near a military base in California. After hit ting the ground, the sensors—also known as smart dust sensors organized themselves into a network and quickly detected a fleet of military vehicles on the ground. They determined the direction, speed and size of a series of military vehicles traveling along the road and later transmitted the data to a computer at a nearby base camp.Smart dust sensors are minicomputers—as small as a grain of rice in some cases—that can monitor and evaluate their physical environment and can relay the information via wireless, communication. They can monitor elements such as temperature, moisture, humidity, pressure, energy use, vibration, light, motion, radiation, gas, and chemicals. These devices will soon have many applications, such as use in emergency rescue.Software has been developed to run these minicomputers. A key feature of the software is the ability of the sensors to automatically organize themselves into a communications network and talk to each other via wireless radio signals. If any one connection is interrupted, the sensors will self-correct and pass the information on to the next available sensor.Each sensor has a chip that does the computing work recording things like temperature and motion at its location. Each sensor also has a tiny radio transmitter that allows it to talk to other sensors within 100 feet or so. With a single network of 10,000 sensors—thought to be the biggest array (排列) of sensors currently possible, you could cover 9 square miles and get information about each point along the way. The data finally works its way to a base station that can send the information to a computer or to a wireless network.The scientists who are working with this technology say smart dust sensors can be used to detect the location or movement of enemy troops in areas too dangerous or remote for soldiers to operate. Scattering hundreds of self-networking sensors from a manned or unmanned plane onto the battlefield, in theory, could produce critical information and lead to strategic advantage. Sensors could also be used to detect the presence of chemical weapons and could give troops the time needed to put on protective gear. If connection between two sensors is blocked, the network will automatically （）.
Directions:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2.The long and progressive reign of Queen Victoria came to a climax at a time of peace and plenty when the British Empire seemed to be at the summit of its power and security. Of the discord that soon followed we shall here note only two factors which had large influence on contemporary English literature.The first disturbing factor was imperialism, the reawakening of a dominating spirit which had seemingly been put to sleep by the proclamation of an Imperial Federation. (46)Its coming was heralded by the Boer War in South Africa, through which Britain blundered to what was hoped to be an era of peace and good will. Other nations promptly made such hope a vain whistling in the wind. Japanese War Lords began a career of conquest which aimed to make Japan master of Asia and East Indies. Pacific islands that had for ages slept peacefully were turned into frowning naval stations. (47)Even the United States, aroused by an easy triumph in the Spanish War, started on an imperialistic adventure by taking control of the Philippines, thus making an implacable enemy of Japan.Only a nation that enters on a dangerous course with eyes wide open has any chance of a safe way out, and the imperialistic nations were all alike blind. (48)An inevitable result was the First War and the great horror of a Second World War, the two disasters being different acts of the same tragedy of imperialism, separated only by a breathing spell.Another factor that influenced literature for the worse was a widespread demand for social reform of every kind; not slow and orderly reform, which is progress, but immediate and uncontrolled reform, which breeds a spirit of rebellion and despair. Before the Victorian age had come to an end, English literature appeared to have lost touch with healthy English life. Many writers echoed the sorrowful cry of James Thomson in his City of Dreadful Night, or babbled of "art for art’s sake" with Oscar Wilde. (49)Groom, in his survey of the period, notes that writers had mostly a critical attitude toward morals and religion, Church and State, as relies from "the dead hand of traditional beliefs." (50)Small wonder that German and Japanese war-advocates regarded Englishmen as a decadent race when the same or a worse opinion was daily read in the novels of Samuel Butler and nightly heard in the plays of Bernard Shaw. Even the United States, aroused by an easy triumph in the Spanish War, started on an imperialistic adventure by taking control of the Philippines, thus making an implacable enemy of Japan.
Directions:The following paragraphs are given in a wrong order. For Questions 41—45, you are required to reorganize these paragraphs into a coherent article by choosing from the list A—G to fill in each numbered box. The first and the last paragraphs have been placed for you in Boxes. Mark your answers on ANSWER SHEET 1.[A] The strain of HIV that was discovered in Sydney intrigues scientists because it contains striking abnormalities in a gene that is believed to stimulate viral duplication. In fact, the virus is missing so much of this particular gene-known as nef, for negative factor—that it is hard to imagine how the gene could perform any useful function. And sure enough, while the Sydney virus retains the ability to infect T cells—white blood cells that are critical to the immune system’s ability to ward off infection—it makes so few copies of itself that the most powerful molecular tools can barely detect its presence.[B] If this speculation proves right, it will mark a milestone in the battle to contain the late-20th century’s most terrible epidemic. For in addition to explaining why this small group of people infected with HIV has not become sick, the discovery of a viral strain that works like a vaccine would have far reaching implications. "What these results suggest," says Dr. Barney Graham of Tennessee’s Vanderbilt University, "is that HIV is vulnerable and that it is possible to stimulate effective immunity against it."[C] But as six years stretched to 10, then to 14, the anxiety of health officials gave way to astonishment. Although two of the recipients have died from other causes, not one of the man’s contaminated blood has come down with AIDS. More telling still, the donor is also healthy. In fact his immune system remains as robust as if he had never tangled with HIV at all. What could explain such unexpected good fortune[D] At the very least, the nef gene offers an attractive target for drug developers. If its activity can be blocked, suggests Deacon, researchers might be able to bring the progression of disease under control, even in people who have developed full blown AIDS. The need for better AIDS-fighting drugs was underscored last week by the actions of a U. S. Food and Drug Administration advisory panel, which recommended speedy approval of two new AIDS drugs. Although FDA commissioner David Kessler was quick to praise the new drugs, neither medication can prevent or cure AIDS once it has taken hold. What scientists really want is a vaccine that can prevent infection altogether. And that’s what makes the Sydney virus so promising and so controversial.[E] A team of Australian scientists has finally solved the mystery. The virus that the donor contracted and then passed on, the team reported last week in the journal Science, contains flaws in its genetic script that appear to have rendered it harmless. "Not only have the recipients and the donor not progressed to disease for 15 years," marvels molecular biologist Nicholas Deacon of Australia’s Macfarlane Burnet Centre for Medical Research, "but the prediction is that they never will." Deacon speculates that this "impotent" HIV may even be a natural inoculant that protects its carriers against more virulent strains of the virus.[F] But few scientists are enthusiastic about testing the proposition by injecting HIV however weakened—into millions of people who have never been infected. After all, they note, HIV is a retrovirus, a class of infectious agents known for their alarming ability to integrate their own genes into the DNA of the cells they infect. Thus once it takes effect, a retrovirus infection is permanent.[G] About 15 years ago, a well-meaning man donated blood to the Red Cross in Sydney, Australia, not knowing he has been exposed to HIV-1, the virus that causes AIDS. Much later, public health officials learned that some of the people who got transfusions containing his blood had become infected with the same virus; presumably they were almost sure to die.Order: 45
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