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

患者男性24岁，右下后牙区胀痛4天，进食吞咽时加重，一天前出现局部自发性跳痛，张口受限。查右面颊部,下颌角区轻度肿胀，张口度二指，右下8垂直低位阻生，表面牙龈红肿，盲袋内溢脓，咽侧壁稍充血，无明显压痛

针对右下8的处理方案，最合适的

A:局部切开引流 B:瓣切除术 C:局部冲洗换药 D:仅口服或肌注抗生素 E:拔除右下8

某男性患者，24岁，右下后牙区胀痛4天，进食吞咽时加重，一天前出现局部自发性跳痛，张口受限。查右面颊部、下颌角区轻度肿胀，张口度二指，右下8垂直低位阻生，表面牙龈红肿，盲袋内溢脓，咽侧壁稍充血，无明显压痛

针对右下8的处理方案，最合适的

A:局部切开引流 B:瓣切除术 C:局部冲洗换药 D:仅口服或肌注抗生素 E:拔除右下8

Why India Needs Its Dying Vultures

　　The vultures in question¹ may look ugly and threatening, but the sudden sharp____1____ in three species of India’s vultures is producing alarm rather than² celebration, and it presents the world with a new kind of environmental____2____. The dramatic decline in vulture numbers is causing widespread disruption to people living in the same areas as the____3____. It is also causing serious public health problems____4____ the Indian sub-continent.³
　　While⁴ their reputation and appearance may be unpleasant to many Indians, vultures have____5____ played a very important role in keeping towns and villages all over India clean. It is____6____ they feed on dead cows. InIndia, cows are sacred animals and are____7____ left in the open⁵ when they die in their thousands upon thousands⁶ every year.
　　The disappearance of the vultures has____8____ an explosion in the numbers of wild dogs feeding on the remains of these dead animals. There are fears that rabies may____9____ as a result⁷. And this terrifying disease may ultimately affect humans in the region, since wild dogs are its main carriers. Rabies could also spread to other animal species, causing an even greater problem in the____10____.
　　The need for action is____11____, so an emergency project has been launched to____12____ a solution to this serious vulture problem. Scientists are trying to identify the disease causing the birds’ deaths and, if possible, develop a cure.
　　Large-scale vulture____13____ were first noticed at the end of the 1980s inIndia. A population survey at that time showed that the three species of vultures had declined____14____ over 90 per cent. All three species are now listed as “critically endangered”⁸. As most vultures lay only single eggs and____15____ about five years to reach maturity, reversing their population decline will be a long and difficult exercise.

词汇：

vulture / ˈvʌltʃə / n．秃鹰
species / "spi:ʃi:z / n．物种，种类
disruption / dɪs"rʌpʃn / n．破坏，毁坏
rabies / "reɪbi:z / n．狂犬症
ultimately / ˈʌltɪmətli / adv．最终地
endanger / ɪn"deɪndʒə / v．危及，濒危
maturity / mə"tʃʊərətɪ / n．成熟期

注释：

1. The vulture in question: 讨论中的秀鹰（问题)。in question 意为“讨论中的，考虑中的”。

2. rather than：而不是。例:Your proposal is positive rather than negative. (你的提议是积极的，而不是消极的。）

3. the Indian sub-continent: 印度次大陆

4. while: 虽然。例:While he has published many papers, he is modest. (虽然他发表了多篇论文，他还是很谦虚。）

5. thousands upon thousands:成千上万的

6. in the open:在户外，在野外

7. as a result:结果

8. listed as “critically endangered”：被列为极度濒危动物

空8

A:came from B:adjusted to C:resulted from D:led to

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

A Life with Birds