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黄河公司为增值税一般纳税人，适用的增值税税率为17%，适用的所得税税率为33%，假定不考虑其他相关税费，2002年到2004年发生的与固定资产有关的业务和交易如下： ①2002年8月20日，由于生产经营的需要，进口一台需要安装的机械设备，用银行存款支付买价100万元，支付进口环节增值税17万元，支付进口关税82万元，另支付运输费和保险费1万元，设备安装过程中，领用本公司购买的原材料制成的商品一批，购入的原材料增值税专用发票上注明的购买价格为20万元，增值税额3.4万元，领用商品的市场销售价格为50万元(不含增值税)，实际销售成本为40万元。另外支付安装人员的工资1.5万元，该设备于2002年9月30日达到预定可使用状态并交付使用，黄河公司采用双倍余额递减法对此设备计提折旧，预计使用年限为5年，预计净残率为5%。 ②2004年4月12日，由于技术改造和设备升级换代，黄河公司将该设备售出，收到价款100万元，并如数存入银行，另以银行存款支付清理费用1万元，此外未发生其他费用。 要求： (1)计算该项设备的入账价值并编制相关的会计分录。 (2)计算该设备2002年、2003年和2004年应计提的折旧额，并编制相关的会计分录。 (3)编制该设备出售的会计分录。
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Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.
Curt Dunnam bought a Chevrolet Blazer with one of the most popular new features in high-end cars: the OnStar personal security system. The heavily advertised communications and tracking feature is used nationwide by more than two million drivers, who simply push a button to connect, via a built-in cellphone, to a member of the OnStar staff. A Global Positioning System, or G. P. S. , helps the employee give verbal directions to the driver or locate the car after an accident. The company can even send a signal to unlock car doors for locked-out owners, or honk the horn to help people find their cars in an endless plain of parking spaces. The biggest selling point for the system is its use in thwarting car thieves. Once an owner reports to the police that a car has been stolen, the company can track it to help intercept the thieves, a service it performs about 400 times each month. But for Mr. Dunnam, the more he learned about his car’s security features, the less secure he felt. He has enough technical knowledge to worry that someone else-law enforcement officers, or hackers-could listen in on his phone calls, or gain control over his automotive systems without his knowledge or consent. "While I don’t believe G. M. intentionally designed this system to facilitate such activities, they sure have made it easy," he said. Mr. Dunnam said he had become even more concerned because of a federal appeals court case involving a criminal investigation, in which federal authorities had demanded that a company attach a wiretap to tracking services like those installed in his car. The suit did not reveal which company was involved. A three-judge panel in San Francisco rejected the request, but not on privacy grounds; the panel said the wiretap would interfere with the operation of the safety services. OnStar has said that its equipment was not involved in that case. An OnStar spokeswoman, Geri Lama, suggested that Mr. Dunnam’s worries were overblown. The signals that the company sends to unlock car doors or track location-based information can be triggered only with a secure exchange of specific identifying data, which ought to deter all but the most determined hackers, she said. The three-judge panel rejected the request of the federal authorities because ______.
Many people believe the glare from snow causes snow blindness. Yet, dark glasses or not they find themselves suffering from headaches and watering eyes, and even snow-blindness, when exposed to several hours of "snow light". The United States Army has now determined that the glare from snow does not cause snow-blindness in troops in a snow-covered country. Rather, a man’’s eyes frequently find nothing to focus on in a broad expanse of a snow-covered area. So his gaze continually shifts and jumps back and forth over the entire landscape in search of something to look at. Finding nothing, hour after hour, the eyes never stop searching and the eyeballs become sore and the eye muscle aches. Nature balances this annoyance by producing more and more liquid which covers the eyeballs. The liquid covers the eyeballs in increasing quantity until vision blurs. And the result is total, even though temporary, snow-blindness. Experiments led the Army to a simple method of overcoming this problem. Scouts ahead of a main body of troops are trained to shake snow from evergreen bushes, creating a dotted line as they cross completely snow-covered landscape. Even the scouts themselves throw lightweight, dark-colored objects ahead on which they too can focus. The men following can then see something. Their gaze is arrested. Their eyes focus on a bush and having found something to see, stop searching through the snow-blanketed landscape. By focusing their attention on one object at a time, the man can cross the snow without becoming hopelessly snow-blind or lost. In this way the problem of crossing a solid white area is overcome. Snow-blindness may be avoided by ______.
大约三分之一的儿童希望长大后当科学家，这是因为科学家为加速技术进步作出了巨大贡献。但孩子们也应懂得任何一项科研成果都是长期努力和思考的结果。科研需要献身精神和学术诚信。没有对科学的好奇和热爱，就不可能成为著名的科学家。
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