A公司为增值税一般纳税企业，适用的增值税税率为17%，产品销售价格中不含增值税额，产品销售成本按经济业务逐笔结转。适用的所得税税率为25%。A公司2012年发生如下经济业务： (1)采用预收款方式销售商品，当年收到第一笔款项10000元，已存入银行。 (2)向B公司销售甲产品一批，销售价格535000元，产品成本305000元。产品已经发出，并开出增值税专用发票，已向银行办妥托收手续，款项暂未收到。 (3)根据债务人的财务状况，对应收账款计提20000元坏账准备。 (4)收到B公司甲产品退货。该退货系A公司2011年售出，当时已确认收入，售出时售价共计2000元，成本1750元，该货款当时已如数收存银行。A公司用银行存款支付退货款项，退回的甲产品已验收入库，并按规定开出红字增值税专用发票(不属于资产负债表日后事项)。 (5)年末该公司持有的交易性金融资产账面价值为40000元，公允价值为41000元。 (6)计提为建设工程项目借入的分期付息长期借款利息3000元(符合资本化条件)；用银行存款支付发生的管理费用5000元，销售费用2000元。 (7)应交的城市维护建设税1400元，应交的教育费附加600元。假设不考虑纳税调整事项。 要求：根据上述资料，回答下列第(1)~(3)题。

针对业务(4)~(7)下列处理正确的是( )。

A:2011年退货产品应计入以前年度损益调整 B:业务(5)，应确认公允价值变动损益 C:长期借款利息应计入在建工程成本 D:业务(7)，应确认营业税金及附加为600元

患者因右下后牙冷,热敏感就诊。检查：右下6深龋坏，探敏感，叩(-)，冷,热测一过性敏感，右下7中度龋坏，叩(-)，冷测入洞敏感。

右下6,7的诊断最可能是 ( )

A:右下6,7深龋 B:右下6可复性牙髓炎，右下7深龋 C:右下6深龋，右下7可复性牙髓炎 D:右下6慢性牙髓炎，右下7深龋 E:右下6深龋，右下7慢性牙髓炎

患者因右下后牙冷,热敏感就诊。检查：右下6深龋坏，探敏感，叩(-)，冷,热测一过性敏感，右下7中度龋坏，叩(-)，冷测入洞敏感。

右下6,7的处理应为 ( )

A:右下6氧化锌丁香油酚糊剂安抚；右下7垫底，银汞充填 B:右下6,7磷酸黏固剂垫底充填 C:右下6,7磷酸锌黏固剂垫底充填 D:右下6牙髓失活；右下7银汞充填 E:右下6,7直接银汞充填

患者因右下后牙冷、热敏感就诊。检查：右下6深龋坏，探敏感，叩(-)，冷、热测一过性敏感，右下7中度龋坏，叩(-)，冷测入洞敏感。

右下6、7的诊断最可能是

A:右下6、7深龋 B:右下6中龋，右下7深龋 C:右下6深龋，右下7可复性牙髓炎 D:右下6慢性牙髓炎，右下7深龋 E:右下6深龋，右下7慢性牙髓炎

如单端固定桥戴用3年，自觉基牙松动1个月，咬合痛。查：松动Ⅰ度，冷(+)，叩痛(++)，x线片示根周牙槽骨有吸收

若再修复的设计应为

A:治疗后，活动义齿修复 B:治疗后，以为基牙作固定修复 C:治疗后，以为基牙作固定修复 D:治疗后，以为基牙作固定修复 E:不修复

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7

A:traditionally B:occasionally C:possibly D:finally