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氯霉素的不良反应
甲股份有限公司(下称甲公司)为增值税——般纳税人，增值税率17%。2003—2006年发生如下经济业务： (1)2003年12月5日接受乙公司捐赠的管理用设备一台，用于公司管理部门的经营管理。该设备在捐赠力提供的发票上注明的价款为500万元(含增值税)，甲公司用银行存款支付运输费2万元。甲公司当月投入使用，预计使用年限10年，预计净残值为22万元，采用直线法计提折旧。2003年起，甲公司每年利润，总额均为 100万元。假定甲公司适用的所得税税率为 33%，预计使用年限、预计净残值和折旧方法均与税法相同，并不存在具他纳税调整事项假设发上的可抵减时间性差异未来有足够的应纳税所得可以扣除。甲公司所得税采用债务法核算。该设备计提减值后不改变预计固定资产使用年限和预计净残值。(2)2003年12月31日，该设备预计可收回金颐为450万元。(3)2004年1月20日，甲公司完成2003年所得税申报，并交纳丁所得税。(4)2004年12月21日．该设备预计可收回金额为410万人。(5)2005年1月1日，甲公司时该设备支付财产保险费1万元：7月4日，该设备发生维修费7万元，其中发生人工费2万元．支付配件费5万元12月31日，该设备预计可收回金额为390万元。(6)2006年12月20日，因甲公司急需某种原材料无法进货，遂用该设备从丁企业中换入原材料50吨，另外支付丁企业120万元。交换日该设备的公允价值为340万元，丁公司开具的增值税发票载明的价款为393.16万元，增值税额 66.84万元。 要求；(1)计算固定资产的入账价值。(2)根据上述资料计算该固定资产计入管理费用的折旧额。年末计提的固定资产减值准备，应交所得税、所得税费用，将计算结果填入下表： 单位；万元2003200420052006计提折旧额计提减值准备应交所得税所得税费用(3)判断用设备换入原材料是否属于非货币性交易；分析此笔交易对本年损益是否有影响。(4)计算2003年现金流量表中与上述业务有关的“购建固定资产、尤形资产和其他长期资产：所支付的现金”的金额。(5)计算2005年年末递延税款金额，并指出是借方还是贷方。
Genetic engineering holds great potential payoffs for farmers and consumers by making crops resistant to pests, diseases, and even chemicals used to kill surrounding weeds. But new research raises concerns that altering crops to withstand such threats may pose new risks from none other than the weeds themselves. This is due to the weeds ability to acquire genes from the neighboring agricultural crops. Researchers found that when a weed cross-breeds with a farm-cultivated relative and thus acquires new genetic traits possibly including artificial genes engineered to make the crop hardier the hybrid weed can pass along those traits to future generations. "The result may be very hardy, hard-to-kill weeds," said Allison Snow, a plant ecologist at Ohio State University in Columbus who conducted the experiments over the past six years along with two colleagues. They presented their results last week at the annual meeting of the Ecological Society of America in Madison, Wisconsin. The findings suggest that genetic engineering done with the aim of improving crops - giving them new genetic traits such as resistance to herbicides(除莠剂)or pests could ultimately have unintended and harmful consequences for the crops if weeds acquire the same trait and use it to out-compete the crops. "Gene movement from crops to their wild relatives is an ongoing process that can be ultimately harmful to crops," said Snow. The results of the experiments challenge a common belief that hybrids (杂种)gradually die out over several generations, Snow explained. "There has been an assumption that crop genes wouldn’’t persist in crop-weed hybrids" because hybrids are thought to be less successful at reproducing, she said. However, Snow’’s research contradicted this assumption: Hybrid wild radishes survived in all six generations that were grown since the study began. Although the genetic traits the scientists monitored were natural and not genetically engineered, the findings nonetheless suggest that artificial improvements introduced into crops through genetic engineering could spread to weeds and become permanent traits of the weed population. So strengthened, the weeds may pose a serious risk to the long-term health of agricultural crops. The danger exists in a number of crop plants including rice, sunflower, sorghum, squash, and carrots that are closely related to weeds with which they compete. Snow is concerned that the transfer of genes from crops to related weeds could rapidly render many herbicides (chemicals which kill weeds) ineffectual. That situation, she said, would be much like bacterial diseases acquiring resistance to antibiotics. Because plant hybrids arise in a single generation, however, it could happen much more quickly. "Modern agriculture is heavily dependent on herbicides," she said, "so people will notice when those don’’t work anymore." The potential for hazardous weeds developing from genetically-modified plants is greatest for ______.
She always went shopping in a remote supermarket__________(这样一来她就不会经常碰到自己的同事了)．
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