甲公司为增值税一般纳税人，适用的增值税税率为17%，商品,原材料售价中不含增值税。假定销售商品,原材料和提供劳务均符合收入确认条件，其成本在确认收入时逐笔结转，不考虑其他因素。2013年4月，甲公司发生如下交易或事项： (1)5日，销售乙商品一批，按商品标价计算的金额为200万元，由于是成批销售，甲公司给予客户10%的商业折扣并开具了增值税专用发票，款项尚未收回。该批商品实际成本为150万元。 (2)8日，向本公司行政管理人员发放自产产品作为福利，该批产品的实际成本为8万元，市场售价为10万元。 (3)10日，向乙公司转让一项软件的使用权，一次性收取使用费20万元并存入银行，且不再提供后续服务。 (4)16日，销售的乙商品由于存在质量问题，客户要求退回所购商品的50%，经过协商，甲公司同意了客户的退货要求，并按规定开具了增值税专用发票(红字)，该批退回的商品已验收入库。 (5)20日，销售一批原材料，增值税专用发票注明售价80万元，款项收到并存入银行。该批材料的实际成本为59万元，已计提存货跌价准备9万元。 (6)30日，将以前会计期间确认的与资产相关的政府补助在本月分配计入当月收益300万元。(7)30日，确认本月设备安装劳务收入。该设备安装劳务合同总收入为100万元，预计合同总成本为70万元，合同价款在前期签订合同时已收取。采用完工百分比法确认劳务收入。截止到本月末，该劳务的累计完工进度为60%，前期已累计确认劳务收入50万元,劳务成本35万元。 (8)30日，以银行存款支付咨询费20万元,短期借款利息10万元,违约金5万元。 要求：根据上述资料回答下列第(1)~(5)题。(答案中金额单位用万元表示)

业务(6)~(8)处理不正确的是( )。

A:业务(6)应确认其他业务收入300万元 B:业务(7)应确认收入60万元，结转成本42万元 C:业务(8)支付咨询费和违约金都计入管理费用 D:业务(8)支付短期借款利息计入财务费用

某男性患者，66岁，因口腔修复体无法使用前来就诊。临床检查：口腔内铸造金属桥不良修复体，冠固位体完全不密合，修复体有松动，基牙可探及有龋坏。口内上颌，下颌天然牙存留，牙冠牙体形态尚正常，均叩（-），松（-），咬合空间正常。口腔卫生较差，部分天然牙体探及龈下牙石。拆除口内不良修复体后，发现口内缺失，牙冠缺损，牙体龋坏明显，均叩（-），松（-）；残根，松动Ⅰ度，松动Ⅰ～Ⅱ度，根面腐质多；残根于龈上约2mm，叩（-），松（-）；口内可见部分残根区牙龈充血明显，有较多牙结石。患者身体健康，无心脏病、高血压等病史。

X线检查发现残根均较短小，根管较细小；根长度较长，且根管直径正常；上颌牙体破坏，龋坏及髓腔，根尖周影像正常，根管影清晰。结合临床检查结果，确定需要拔除的牙齿为

A: B: C: D: E: F: G:

Young Adults Who Exercise Get Higher IQ Scores

　　Young adults who are fit have a higher IQ¹ and are more    1    to go on to university, reveals a major new study² carried out at the Sahlgrenska Academy³ and SahlgrenskaUniversityHospital.
　　The results were recently published in the Proceedings of the National Academy of Sciences (PNAS)⁴．The study involved 1.2 million Swedish men doing military service who were born between 1950 and 1976. The research group analyzed the    2    of both physical and IQ tests the youngsters took right after they started serving the army.
　　The study shows a clear link    3   good physical fitness and better results for the IQ test. The strongest links are for    4    thinking and verbal comprehension. But it is only fitness that plays a     5    in the results for the IQ test⁵, and not strength. “Being fit means that you also have good heart and lung     6    and that your brain gets plenty of     7   ，” says Michael Nilsson, professor at the Sahlgrenska Academy and chief physician at the Sahlgrenska University Hospital. “This may be one of the reasons    8    we can see a clear link with fitness, but not with muscular    9   . We are also seeing that there are growth factors that are important.”
　　By analyzing data for twins, the researchers have been    10   to determine that it is primarily environmental factors and not genes that explain the link between fitness and a    11   IQ.
　　“We have also shown that those youngsters who    12     their physical fitness between the ages of 15 and 18 increase their cognitive performance,” says Maria Aberg, researcher at the Sahlgrenska Academyand physician at Aby health centre. “This being the case⁶，physical    13    is a subject that has an important place in schools, and is an absolute must⁷ if we want to do well in maths and other theoretical subjects.”
　　The researchers have also compared the results from fitness tests   14    national service⁸ with the socio-economic status of the men later in     15   . Those who were fit at 18 were more likely to go into higher education, and many secured more qualified jobs.

注释：

空8

A:what B:why C:how D:where

Men Too May Suffer from Domestic Violence

　　Nearly three in 10 men have experienced violence at the hands of¹ an intimate partner during their lifetimes, according to one of the few studies to look   1    domestic violence and health among men.
　　“Many men actually do experience domestic violence, although we don’t hear about it   2    ,” Dr. Robert J. Reid of the University of Washington in Seattle , one of  the study"s authors ，told Reuters Health. “ They often don"t tell    3    we don"t ask. We want to get the message out² to men who    4    experience domestic violence that they are not alone and there are resources available to    5    .”
　　The researchers asked study participants about physical abuse and non-physical    6   , such as threats that made them    7    for³ their safety, controlling behavior (for example, being told who they could associate with and where they could go)，and constant name-calling.
　　Among men 18 to 54 years old, 14.2 percent said they had experienced intimate partner    8    in the past five years, while 6.1 percent reported domestic violence in the previous year.
　　Rates were lower for men 55 and    9    ，with 5.3 percent reporting violence in the past five years and 2.4 percent having experienced it in the past 12 months.
　　Overall, 30.5 percent of men younger than 55 and 26.5 percent of older men said they had been victims of    10    violence at some point in their lives. About half of the violence the men    11    was physical.
　　However, the physical violence men reported wasn’t as harsh as    12    suffered by women in a previous study；20 percent to 40 percent of the men rated it as severe, compared to 61 percent of    13   
　　Men who reported experiencing domestic violence had more emotional and mental health problems   14   those who had not, especially older men, the    15    found.

词汇：

intimate /"ɪntɪmət/ adj.亲密的

name-calling  n.辱骂

abuse /ə"bjuːz/ n.伤害

注释：
1. at the hands of：出自某人之手,从某人那里
2. get the message out：传达这样一个信息
3. fear for：为……担忧

空8

A:violence B:attitude C:friendship D:stress

Old And Active

　　It is well-known that life expectancy is longer in Japanthan in most other countries. A   1   report also shows thatJapanhas the longest health expectancy in the world. A healthy long life is the result of¹ the    2    in social environment.
　　Scientists are trying to work    3    exactly what keeps elderly Japanese people so healthy, and whether there is a lesson to be    4    from their lifestyles for the rest of us. Should we    5    any changes to our eating habits, for instance, or go jogging each day before breakfast? Is there some secret    6    in the Japanese diet that is particularly    7    to the human body?
　　Another factor    8    to the rapid population aging inJapanis a decline in birthrate. Although longer life should be celebrated, it is    9    considered a social problem. The number of older people had    10    in the last half century and that has increased pension and medical costs. The country could soon be    11    an economic problem, if there are so many old people to be looked    12    ,and relatively few younger people working and paying taxes to support them.
　　    13    the retirement age from 65 to 70 could be one solution to the problem². Work can give the elderly a    14    of responsibility and mission in life. It’s important that the elderly play active    15    in the society and live in harmony with all generations.