甲公司属于工业企业，为增值税一般纳税人，适用的增值税税率为17%。甲公司于2013年12月1日正式投产，原材料中W材料按实际成本核算，原材料发出采用先进先出法核算。W材料12月月初结存为零。 甲公司2013年12月发生的有关W材料的经济业务如下： (1)12月2日，从乙公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为40000万元，增值税税额为6800万元，款项已通过银行转账支付，W材料验收入库过程中发，生检验费用1000万元，检验完毕后W材料验收入库。 (2)12月5日，生产领用W材料300吨。 (3)12月8日，从丙公司购入W材料1900吨，取得的增值税专用发票上注明的原材料价款为108300万元，增值税税额为18411万元，款项已通过银行转账支付，W材料已验收入库。 (4)12月10日，生产领用W材料600吨。 (5)12月12日，发出W材料1000吨委托外单位加工(月末尚未加工完成)。 (6)12月15日，从丁公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为60000万元，增值税税额为10200万元，款项已通过银行转账支付，W材料已验收入库。 (7)12月17日，生产领用W材料1500吨。假定：甲公司领用W材料生产的产品在2013年度全部完工，且全部对外售出。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(2)小题。 (答案中的金额单位用万元表示，计算结果保留两位小数)

关于甲公司12月份领用W材料和月末结存材料的实际成本，下列会计处理中正确的是( )。

A:12月5日生产领用W材料的成本为12300万元 B:12月10日生产领用W材料的成本为24600万元 C:12月12日发出委托加工的W材料的成本为55400万元 D:月末结存W材料的成本为87000万元

An Intelligent Car

Driving needs sharp eyes, keen ears, quick brain, and coordination between hands and the brain. Many human drivers have all    1   and can control a fast-moving car. But how does an intelligent car control itself?

There is a virtual driver¹ in the smart car. This virtual driver¹ has “eyes,” “brains,” “hands” and “feet,” too. The minicameras    2   each side of the car are his “eyes,” which observe the road conditions ahead of it. They watch the    3   to the car’s left and right. There is also a highly

   4   driving system in the car. It is the built-in computer, which is the virtual driver’s “brain.” His “brain” calculates the speeds of    5    moving cars near it and analyzes their positions. Basing on this information², it chooses the right    6   for the intelligent car, and gives   7  to the “hands” and “feet” to act accordingly. In this way, the virtual driver controls his car.

What is the virtual driver’s best advantage³? He reacts  8  .The minicameras are  9  images continuously to the “brain.” It   10  the processing of the images within 100 milliseconds. However, the world’s best driver   11   needs one second to react.   12   , when he takes action, he needs one more second.

The virtual driver is really wonderful. He can reduce the accident    13   considerably on expressways. In this case, can we let him have the wheel⁴ at any time and in any place? Experts      14  that we cannot do that⁵ just yet⁶. His ability to recognize things is still    15   . He can now only drive an intelligent car on expressways.

词汇：

coordination / kəʊˌɔ:dnˈeɪʃən / n．协调，协同
virtual / ˈvɜ:tʃuəl / adj．虚拟的
minicamera n．微型相机
accordingly / əˈkɔ:dɪŋli / adv．相应地
millisecond / ˌmɪlɪˈsɛkənd / n．毫秒
expressway / ɪkˈspresweɪ / n．高速公路

注释：

1. virtual driver：虚拟驾驶员

2. Basing on this information：基于这些信息。 Basing on this information是现在分词短语，用作状语。

3. best advantage：昀大的优点

4. have the wheel：掌握方向盘，也就是“驾驶汽车”的意思。

5. that：that替代上一句的“ let him have the wheel at any time and in any place”。

6. just yet：迄今还。 yet意为“迄今还”，常用于否定句中。 Just修饰 yet，起强调的作用。

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A:So B:However C:Besides D:Therefore

Avalanche and Its Safety

An avalanche is a sudden and rapid flow of snow, often mixed with air and water, down a mountainside. Avalanches are   1   the biggest dangers in the mountains for both life and property.

All avalanches are caused by an over-burden of material, typically snowpack, that is too massive and unstable for the slope   2   supports it. Determining the critical load, the amount of over-burden which is    3    an avalanche,    4    a complex task involving the evaluation of a number of factors.      

Terrain slopes flatter than 25 degrees or steeper than 60 degrees typically have a low    5   of avalanche. Snow does not    6   significantly on steep slopes; also, snow does not    7    easily on fiat slopes. Human-triggered avalanches have the greatest incidence when the snow"s angle of rest¹ is    8   35 and 45 degrees; the critical angle, the angle at which the human incidence of avalanches is greatest, is 38 degrees. The rule of thumb² is: A slope that is    9   enough to hold snow but steep enough to ski has the potential to generate an avalanche, regardless of the angle. Additionally³, avalanche risk increases with    10   ; that is, the more a slope is disturbed by skiers, the more likely it is that an avalanche will occur.

Due to the complexity of the subject, winter travelling in the backcountry⁴ is never 100% safe. Good avalanche safety is a continuous    11   , including route selection and examination to the snowpack, weather    12    , and human factors. Several well-known good habits can also

   13   the risk. If local authorities issue avalanche risk reports, they should be considered and all warnings should be paid    14   to. Never follow in the tracks of others without your own evaluations; snow conditions are almost certain to have changed since they were made. Observe the terrain and note obvious avalanche paths where plants are    15   or damaged. Avoid traveling below others who might trigger an avalanche.

词汇：

avalanche / "ævəlæntʃ,- lɑ: ʃ / n．雪崩
snowpack / "snəʊpæk / n．积雪场
terrain / təˈreɪn / n．地形，地势
steep / sti:p / adj．险峻的，陆峭的
trigger / "trɪɡə(r) / v．引起，激发
incidence / ˈɪnsɪdəns / n．发生（率）
ski / ski: / v．滑雪
complexity / kəm"pleksətɪ / n．复杂性

注释:

1．angle of rest：这里指积雪保持静止的角度。

2．rule of．thumb：指“a broadly accurate principle，based on experience or practice rather that theory”，即“通用法则，经验法则 ”。

3．Additionally：是一个副词，用来引人新的事实或论点，意为 “此外”。

4．backcountry：人烟稀少的地区。

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A:conditions B:reports C:forecast D:event

Giant Structures

It is an impossible task to select the most amazing wonders of the modem world since every year more __1__ constructions appear. Here are three giant structures which are worthy of our __2__ although they may have been surpassed by some more recent wonders.

The Petronas Twin Towers¹

The Petronas Towers were the tallest buildings in the world when they were completed in 1999. With a __3__ of 452 metres, the tall twin towers, like two thin pencils, dominate the city of Kuala Lumpur². At the 41^st floor, the towers are linked by a bridge, symbolizing a gateway to the city. The American __4__ Cesar Pelli designed the skyscrapers.

Constructed of high-strength concrete, the building provides around 1,800 square metres of800 office space __5__ every floor. And it has a shopping centre and a concert hall at the base.Other __6__ of this impressive building include double-decker lifts, and glass and steel sunshades.

The MiUau Bridge³

The Millau Bridge was opened in 2004 in the Tam Valley，in southern France. __7__ the time it was built，it was the world’s highest bridge, __8__ over 340m at the highest point. The bridge is described as one of the most amazingly beautiful bridges in the world. It was built to __9__ Millau"s congestion problems. The congestion was then caused by traffic passing from Paris to Barcelona in Spain. The bridge was built to withstand the __10__extreme seismic and climatic conditions. Besides, it is guaranteed for 120 years!

The Itaipu Dam⁴

The Itaipu hydroelectric power plant is one of the largest constructions of its kind in the world. It consists of a series of dams across the River Parana⁵, __11__ forms a natural border between Brazil⁶ and Paraguay⁷. Started in 1975 and taking 16 years to complete, the construction was carried out as a joint project between the two __12__. The dam is well-known for both its electricity output and its size. In 1995 it produced 78% ofParaguay’s and 25% of Brazil’s __13__ needs. In its construction, the __14__ of iron andsteel used was equivalent to over 300 Eiffel Towers⁸. It is a __15__ amazing wonder ofengineering.

词汇：

worthy / "wɜ:ðɪ /adj.值得的
surpass / sə"pɑ:s /v.超过，胜过
symbolize / "sɪmbəlaɪz /v.象征
congestion / kənˈdʒestʃən /n.拥挤
withstand / wɪð"stænd /v. 经受住
seismic / ˈsaɪzmɪk/ 地震的
dam/ dæm/ n. 堤，坝
hydroelectric / ˌhaɪdrəʊɪˈlektrɪk/ adj. 水电

注释：

1. The Petronas Twin Towers: 国油双峰塔，又称吉隆坡双子塔。建于 1997 年，共有88 层，高达 452 公尺，曾是世界上最高的摩天楼。国油双峰塔由两幢大楼组成，两幢楼的第 41 层由 58 公尺长的天桥连接。这座设计新颖的、大量使用了木锈钢与玻璃等建材的双峰塔是吉隆坡市的象征。不论你在吉隆坡的哪一个角落都可以看到这座十分现代化的建筑物。

2. Kuala Lumpur:吉隆坡（马来西亚首都)

3. The Millau Bridge: 米约高架桥。位于法国西南部的米约市，横跨在塔恩河仙境般的河谷之上，是通住法国南部地中海地区 75 号高速公路段上的枢纽工程。建造这座斜拉索式桥梁共花费了 3 年多的时间，总耗资 3.94 亿欧元。这座大桥全长 2.46 公里，总重 29 万吨，大桥距地面 270 米，大桥斜拉索的最高点距离地面 343 米，髙出埃菲尔铁塔 23 米，是当时世界上最高的桥梁。

4. The Itaipu Dam: 伊泰普水电站。伊泰普水电站是目前世界上最大的水电站之一，由巴西和巴拉圭斥资共建，两国电力公司分别拥有水电站的一半产权。整个坝长 7 853米，水位落差 118.4 米。水库面积 1 350 平方公里(其中巴西侧 750 平方公里，巴拉圭侧 600 平方公里），容量 290 亿立方米。自 1991 年起，伊泰普水电站每年发电收益约23 亿美元。

5. the River Parana: 巴拉那河。南美洲第二大河。

6. Brazil: 巴西(南美洲一国名）

7. Paraguay: 巴拉圭(南美洲一国名）

8. Eiffel Towers: 埃菲尔铁塔。埃菲尔铁塔是法国巴黎著名建筑，也是巴黎的象征。塔高 985 英尺，于 1889 年为世界博览会而建造，其塔身几乎完全由开放晶格的熟铁制成。

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A:countries B:provinces C:areas D:regions

Climate Change Poses Major Risks for Unprepared Cities

A new examination of urban policies has been     1     recently by Patricia Romero Lankao．She is a sociologist specializing in climate change and     2     development．She warns that many of the world’s fast-growing urban areas，especially in developing countries．will likely¹ suffer from the impacts of changing climate．Her work also concludes that most cities are failing to   3    emissions of carbon dioxide and other greenhouse       4     ．These  gases are known to affect the atmosphere．”Climate change is a deeply local issue and poses profound threats to the growing cities of the world,” says Romero Lankao. ”But too few cities are developing effective strategies to       5      their residents."

Cities are       6      sources of greenhouse gases．And urban populations are likely to² be among those most severely affected by future climate change. Lankao’s findings³  highlight ways in which city-residents are particularly vulnerable, and suggest policy interventions that could offer immediate and longer-term       7      ．

The locations and dense construction patterns of cities often place their populations at greater risk for natural disasters. Potential      8     associated with climate include storm surges⁴ and prolonged hot weather. Storm surges can flood coastal areas and prolonged hot weather can heat     9    paved cities⁵ more than surrounding areas．The impacts of such natural events can be more serious in an urban environment．For example，a prolonged heat wave can increase existing levels of air pollution，causing  widespread health problems．Poorer neighborhoods that  may  10  basic facilities such as drinking water or a dependable network of roads，are especially vulnerable to natural disasters．Many residents in poorer countries live in substandard housing    11     access to reliable drinking water，roads and basic services. 

Local governments,     12    ,should take measures to protect their residents.”Unfortunately，they tend to move towards rhetoric     13    meaningful responses⁶,  Romero Lankao writes, ” They don’t impose construction standards that could reduce heating and air conditioning needs. They don"t emphasize mass transit and reduce      14      use. In fact, many local  governments  are taking  a hands—off  approach⁷.” Thus, she urges them to change their      15      policies and to take strong steps to prevent the harmful effects of climate change on cities.

词汇：

vulnerable / "vʌlnərəbl / adj ．易受伤害的

infrastructure / "infrə,strʌktʃə / n ．基础设施

sociologist /,səusi"ɔlədʒist /n．社会学家

substandard / ,sʌb"stændəd / adj．标准以下的

dioxide / dai"ɔksaid / ．二氧化物

floodplain /"flʌdplein / n ．泛滥平原

注释：

1. likely：很可能，或许。在本句中用作副词。

2. be likely to：很可能。likely 在本句中是形容词，用作表语。

3. findings：调查结果

4. storm surges：风暴潮

5. paved cities：铺上沥青路面的城市

6. spring up：涌现

7. rhetoric . . . responses：修辞反应。这个词的意思是：（地方政府）话讲得很漂亮，但内容空洞。

8. a hands-off approach：一种不插手的政策

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A:moreover B:therefore C:however D:though

0，0，2，12，（　　）

A:8 B:36 C:12 D:32

12，6，18，12，30，（    ），34。

A:4 B:8 C:10 D:12

春秋时期， 齐国和楚国是著名的强国。 有一回， 齐国的国王派自己的大臣晏子访问楚国。 楚王想趁这个机会，找一个办法让齐国的使者丢脸，借此来 （12） 楚国的强大。 楚王了解到晏子身材矮小， 就命令手下的人在城门旁边开了一个很低的洞。 晏子来到楚 国的时候， 楚王命令守门的士兵关闭了城门， 让晏子从旁边的洞口爬进去。 晏子看到这样的 （13） ，明白了楚王的目的， 他思考了一小会儿， 便对 （14） 的人说：“这是一个狗洞， 不是城门。 我要是访问狗国， 当然可以爬狗洞。 请你们替我问一下楚王， 我来访问的国家到底是楚国还 是狗国？”楚王听了士兵的报告， （15） ，迎接晏子进城。

选项（12）应填（ ）。

A:具备 B:显示 C:发表 D:领导