B Today there are policemen everywhere,but in l700,London had no policemen at all.A few old men used to protect the city streets at night and they were not paid. About 300 years a90,London was starting to get bigger and more and more people began to live there.The city was very dirty and many people were poor.There were so many thieves who stole money in the streets that people stayed in their homes as much as possible. In l750,Henry Fielding started to pay a group of people to stop thieves.They were like police men and were called“Bow Street Runners”because they worked near Bow Street. Fifty years later,there were l20“Bow Street Runners”,but London had become very big and needed more policemen.So in l 829,the first Metropolitan(or London)Police Force was started with 3,000 0fficers.Most of the men worked on foot,but a few rode horses.Until l920 all the police in London were men. Today,London police are quite well paid and for the few police officers who still tide horses,the pay is even better than for the others. About 300 years a90,many people () .
A. wanted to leave London
B. had big houses in London
C. became policemen
D. came to live in London
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E Around the world more and more people are taking part in dangerous sports and activities.Ofcourse.there have always been people who have looked for adventures——those who have climbed the highest mountains,traveled into unknown parts of the world or sailed in small boats across the greatest oceans.Now,however,there are people who look for an immediate excitement from a risky activity which may only last a few minutes or even seconds. 1 would consider bungee jumping to be a good example.of such an activity.You jump from a high place(perhaps a bridge or a hot—air balloon)200 metre8 above the ground with an elastic(有弹性的)rope tied to your ankles.You fall at up t0 150 kilometres an hour until the rope stops you from hitting the ground.It is said that about 2 million people around the world have now tried bun-gee jumpin9.Other activities which most people would say are as risky as bungee jumping include jumping from tall building and diving into the sea from the top of high cliff(悬崖). Why do people take part in such activities as theseSome psychologists suggest that it is because life in modem societies has become safe and borin9.Not very long ago,diseases could not easily be cured,and life was a continuous battle for survival(生存). Nowadays,according to many people,life offers little excitement.They live and work in comparatively safe conditions;they buy food in shops;and there are doctors and hospitals to look after them if they become ill.The answer for some of these people is to look for danger in activities such as bungee jumping. More and more people today () .
A. are trying activities such as bungee jumping
B. are climbing the highest mountains
C. are coming close to death in sports ‘
D. are looking for adventures such as traveling into unknown places
(四)甲公司20×8年度会计处理与税务处理存在差异的交易或事项如下:(1)持有的交易性金融资产公允价值上升60万元。根据税法规定,交易性金融资产持有期间公允价值的变动金额不计入当期应纳税所得额;(2)计提与担保事项相关的预计负债600万元。根据税法规定,与上述担保事项相关的支出不得税前扣除;(3)持有的可供出售金额资产公允价值上升200万元。根据税法规定,可供出售金融资产持有期间公允价值的变动金额不计入当期应纳税所得额;(4)计提固定资产减值准备140万元。根据税法规定,计提的资产减值准备在未发生实质性损失前不允许税前扣除。甲公司适用的所得税税率为25%。假定期初递延所得税资产和递延所得税负债的余额均为零,甲公司未来年度能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。要求:根据上述资料,不考虑其他因素,回答下列第7题至第8题。7.下列各项关于甲公司上述交易或事项形成暂时性差异的表述中,正确的是( )。
A. 预计负债产生应纳税暂时性差异
B. 交易性金融资产产生可抵扣暂时性差异
C. 可供出售金融资产产生可抵扣暂时性差异
D. 固定资产减值准备产生可抵扣暂时性差异
(一)20×8年10月12日,甲公司以每股10元的价格从二级市场购入乙公司股票10万股,支付价款100万元,另支付相关交易费用2万元。甲公司将购入的乙公司股票作为可供出售金融资产核算。20×8年12月31日,乙公司股票市场价格为每股18元。20×9年3月15日,甲公司收到乙公司分派的现金股利4万元。20×9年4月4日,甲公司将所持有乙公司股票以每股16元的价格全部出售,在支付相关交易费用2.5万元后实际取得款 项157.5万元。要求:根据上述资料,不考虑其他因素,回答下列第1题至第2题。 1.甲公司持有乙公司股票20×8年12月31日的账面价值是( )
A. 100万元
B. 102万元
C. 180万元
D. 182万元
About three years ago,I felt very lonely.I didn’t like my classmates,my parents or anyone else.My classmates didn’t want to talk 6 1 me and my parents were always saying that other kids were better than me.I thought l was the 62 unlucky person in the world. One day I had a big fight with one of my classmates.1 was SO angry 63 I hit him in the face.Just at that moment,a boy stood up and 64 the fight.He was the monitor of my class. After that,he often helped me and we became good 65 .Whenever I got angry or sad,he would help 66 to cool down.My life began to change because of the boy,my best friend.We spent a lot of interesting days together.As 67 goes by,I have become happier with people and things.And it 68 that people around me have changed,too.My parents don’t shout at me 69 —more and my classmates become friendly to me. But now I can’t often see my best friend because he is seriously 70 and is staying in hospi.tal.How I miss the days when we were together!I hope he will be all right and come back to school soon. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. (70)处填入()