题目内容

As a wise man once said, we are all ultimately alone. But an increasing number of Europeans are choosing to be so at an ever earlier age. This isn’’t the stuff of gloomy philosophical contemplations, but a fact of Europe’’s new economic landscape, embraced by sociologists, real-estate developers and ad executives alike. The shift away from family life to solo lifestyle, observes a French sociologist, is part of the "irresistible momentum of individualism" over the last century. The communications revolution, the shift from a business culture of stability to one of mobility and the mass entry of women into the workforce have greatly wreaked havoc on (扰乱) Europeans’’ private lives. Europe’’s new economic climate has largely fostered the trend toward independence. The current generation of home-aloners came of age during Europe’’s shift from social democracy to the sharper, more individualistic climate of American-style capitalism. Raised in an era of privatization and increased consumer choice, today’’s tech-savvy (通技术的) workers have embraced a free market in love as well as economics. Modem Europeans are rich enough to afford to live alone, and temperamentally independent enough to want to do so. Once upon a time, people who lived alone tended to be those on either side of marriage – twenty something professionals or widowed senior citizens. While pensioners, particularly elderly women, make up a large proportion of those living alone, the newest crop of singles are high earners in their 30s and 40s who increasingly view living alone as a lifestyle choice. Living alone was conceived to be negative -- dark and cold, while being together suggested warmth and light. But then came along the idea of singles. They were young, beautiful, strong! Now, young people want to live alone. The booming economy means people are working harder than ever. And that doesn’’t leave much room for relationships. Pimpi Arroyo, a 35-year-old composer who lives alone in a house in Paris, says he hasn’’t got time to get lonely because he has too much work. "I have deadlines which would make life with someone else fairly difficult. "Only an Ideal Woman would make him change his lifestyle", he says. Kaufmann, author of a recent book called "The Single Woman and Prince Charming," thinks this fierce new individualism means that people expect more and more of mates, so relationships don’’t last long -- if they start at all. Eppendorf, a blond Berliner with a deep tan, teaches grade school in the mornings. In the afternoon she sunbathes or sleeps, resting up for going dancing. Just shy of 50, she says she’’d never have wanted to do what her mother did -- give up a career to raise a family. Instead, "I’’ve always done what I wanted to do: live a self-determined life. What is the author’’s purpose in writing the passage

A. To review the impact of women becoming high earners.
B. To contemplate the philosophy underlying individualism.
C. To examine the trend of young people living alone.
D. To stress the rebuilding of personal relationships.

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As a wise man once said, we are all ultimately alone. But an increasing number of Europeans are choosing to be so at an ever earlier age. This isn’’t the stuff of gloomy philosophical contemplations, but a fact of Europe’’s new economic landscape, embraced by sociologists, real-estate developers and ad executives alike. The shift away from family life to solo lifestyle, observes a French sociologist, is part of the "irresistible momentum of individualism" over the last century. The communications revolution, the shift from a business culture of stability to one of mobility and the mass entry of women into the workforce have greatly wreaked havoc on (扰乱) Europeans’’ private lives. Europe’’s new economic climate has largely fostered the trend toward independence. The current generation of home-aloners came of age during Europe’’s shift from social democracy to the sharper, more individualistic climate of American-style capitalism. Raised in an era of privatization and increased consumer choice, today’’s tech-savvy (通技术的) workers have embraced a free market in love as well as economics. Modem Europeans are rich enough to afford to live alone, and temperamentally independent enough to want to do so. Once upon a time, people who lived alone tended to be those on either side of marriage – twenty something professionals or widowed senior citizens. While pensioners, particularly elderly women, make up a large proportion of those living alone, the newest crop of singles are high earners in their 30s and 40s who increasingly view living alone as a lifestyle choice. Living alone was conceived to be negative -- dark and cold, while being together suggested warmth and light. But then came along the idea of singles. They were young, beautiful, strong! Now, young people want to live alone. The booming economy means people are working harder than ever. And that doesn’’t leave much room for relationships. Pimpi Arroyo, a 35-year-old composer who lives alone in a house in Paris, says he hasn’’t got time to get lonely because he has too much work. "I have deadlines which would make life with someone else fairly difficult. "Only an Ideal Woman would make him change his lifestyle", he says. Kaufmann, author of a recent book called "The Single Woman and Prince Charming," thinks this fierce new individualism means that people expect more and more of mates, so relationships don’’t last long -- if they start at all. Eppendorf, a blond Berliner with a deep tan, teaches grade school in the mornings. In the afternoon she sunbathes or sleeps, resting up for going dancing. Just shy of 50, she says she’’d never have wanted to do what her mother did -- give up a career to raise a family. Instead, "I’’ve always done what I wanted to do: live a self-determined life. More and more young Europeans remain single because ________

A. they are driven by an overwhelming sense of individualism
B. they have entered the workforce at a much earlier age
C. they have embraced a business culture of stability
D. they are pessimistic about their economic future

自腹主动脉分出的动脉是()

A. 子宫动脉
B. 阴道动脉
C. 阴部内动脉
D. 卵巢动脉

A股份有限公司(本题下称A公司)为增值税一般纳税人,适用的增值税税率为17%;不考虑增值税以外的其他相关税费。A公司2006年至2009年与投资有关的资料如下: (1)2006年11月2日,A公司与B公司签订股权购买协议,购买B公司40%的股权。购买价款为3000万元(不考虑相关税费)。该股权购买协议于2006年11月20日分别经A公司临时股东大会和B公司董事会批准;股权过户手续于2007年1月1日办理完毕;A公司已将全部价款支付给B公司。2007年1月1日,B公司的可辨认净资产的账面价值总额为7650万元,公允价值为8100万元,取得投资时B公司的无形资产公允价值为900万元,账面价值为450万元,无形资产的预计剩余使用年限为10年,净残值为零,按照直线法摊销。此外2007年1月1日B公司其他各资产公允价值等于账面价值,双方采用的会计政策、会计期间相同。 (2)2007年3月20日,B公司宣告发放2006年度现金股利500万元,并于2007年4月20日实际发放。2007年度,B公司实现净利润600万元。 (3)2008年12月10日,B公司因可供出售金融资产公允价值上升增加资本公积220万元(已扣除所得税的影响)。2008年度,B公司实现净利润900万元。 (4)2009年1月20日,A公司与D公司签订资产置换协议,以一幢房屋及部分库存商品换取D公司所持有E公司股权的40%(即A公司取得股权后将持有E公司股权的40%)。 A公司换出的房屋账面原价为2200万元,已计提折旧为300万元,已计提减值准备为100万元,公允价值为2000万元;换出的库存商品实际成本为200万元,未计提存货跌价准备,该部分库存商品的市场价格(不含增值税)和计税价格均为240万元。上述协议于2009年3月30日经A公司临时股东大会和D公司董事会批准,涉及的股权及资产的所有权变更手续于2009年4月1日完成。2009年4月1日,E公司可辨认净资产公允价值总额与账面价值均为5500万元,双方采用的会计政策、会计期间相同。2009年度,E公司实现净利润的情况如下:1月份实现净利润120万元;2月至3月份实现净利润220万元;4月至12月份实现净利润800万元。 (5)2009年8月29日,A公司与C公司签订协议,将其所持有B公司40%的股权全部转让给C公司。股权转让协议的有关条款如下: ①股权转让协议在经A公司和C公司股东大会批准后生效; ②股权转让的总价款为6300万元,协议生效日C公司支付股权转让总价款的60%,协议生效后2个月内支付股权转让总价款的30%,股权过户手续办理完成时支付其余10%的款项。 2009年9月30日,A公司和C公司分别召开股东大会并批准了上述股权转让协议。当日,A公司收到C公司支付的股权转让总价款的60%。2009年10月31日,A公司收到C公司支付的股权转让总价款的30%。截止2009年12月31日,上述股权转让的过户手续尚未办理完毕。 2009年度,B公司实现净利润的情况如下:1月至9月份实现净利润700万元;10月份实现净利润100万元;11月至12月份实现净利润220万元。除上述交易或事项外,B公司和E公司未发生导致其所有者权益变动的其他交易或事项。假定投资双方均未发生任何内部交易。 A公司2009年4月1日应做的会计分录为( )。

A. 借:长期股权投资——E公司(成本) 2280.80
B. 贷:固定资产 1800
C. 营业外收入——处置非流动资产利得 200
D. 主营业务收入 240
E. 应交税费——应交增值税(销项税额)
F. (240×17%)40.80
G. 借:长期股权投资——E公司(成本) 2280.80
H. 贷:固定资产清理 1800
I. 营业外收入——处置非流动资产利得 200
J. 主营业务收入 240
K. 应交税费——应交增值税(销项税额)
L. (240×17%)40.80
M. 借:固定资产清理 1800
N. 累计折旧 300
O. 固定资产减值准备 100
P. 贷:固定资产 2200
Q. 借:主营业务成本 200
R. 贷:库存商品 200

盆底最里面最坚韧的一层,由肛提肌及其筋膜组成的是()

A. 泌尿生殖膈
B. 中心腱
C. 会阴浅筋膜
D. 盆腹膜
E. 盆膈

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