某通信工程项目，期初投资320万元，寿命周期10年，项目当年建成投入运营，在寿命期内每年可获得收入90万元，年生产经营费用30万元，项目终结时可收回残值10万元。经计算可得，当i=10%时，NPV=52.5；当i=12%时，NPV=22.2万元；当=17%时，NPV=-38.4万元。

该项目在第10年末的净现金流量为( )万元。

A:10 B:30 C:70 D:90

Car Thieves Could Be Stopped Remotely

Speeding off¹ in a stolen car, the thief thinks he has got a great catch². But he is in a nasty surprise³. The car is fitted with a remote immobilizer, and a radio signal from a control center miles away will ensure that once the thief switches the engine   1  , he will not be able to start it again.

For now, such devices    2   only available for fleets of trucks⁴ and specialist vehicles used on construction sites. But remote immobilization technology could soon start to trickle down to ordinary cars⁵, and    3   be available to ordinary cars in the UK    4    two months.

The idea goes like this. A control box fitted to the car incorporates⁶    5    miniature cellphone, a microprocessor and memory, and a GPS⁷ satellite positioning receiver.    6   the car is stolen, a coded cellphone signal will tell the unit to block the vehicle’s engine management system and prevent the engine    7    restarted.

There are even plans for immobilizers    8   shut down vehicles on the moves⁸, though there are fears over the safety implications of such a system.

In the UK, an array of⁹ technical fixes¹⁰ is already making    9   harder for car thieves. “The pattern of vehicles crime has changed.” says Martyn Randall of Thatcham, a security research organization based in Berkshire¹¹ that is funded in part    10   the motor insurance industry.

He says it would only take him a few minutes to    11   a novice how to steal a car, using a bare minimum of tools¹². But only if the car is more than 10 years old.

Modern cars are a far tougher proposition¹³, as their engine management computer will not

  12   them to start unless they receive a unique ID code beamed out¹⁴ by the ignition key. In the UK, technologies like this    13   achieve a 31 per cent drop in vehicle-related crime¹⁵ since 1997.

But determined criminals are still managing to find other ways to steal cars. Often by getting hold of the owner’s keys in a burglary. In 2000, 12 per cent of vehicles stolen in the UK were taken by using the owner’s keys, which doubles the previous year’s figure.

Remote-controlled immobilization system would   14   a major new obstacle in the criminal’s way by making such thefts pointless. A group that includes Thatcham, the police, insurance companies and security technology firms have developed standards for a system that could go on the market sooner than the   15   expects.

词汇：    

immobilizer n．使车辆不能调动的装置
cellphone n．移动电话，手机
ignition / ɪɡˈnɪʃən / n．点火
trickle / "trɪkl / v．慢慢移动
immobilization / ɪˌməʊbəlaɪ"zeɪʃn / n．使车辆不能调动
burglary / "bɜ:ɡlərɪ / n．夜窃行为；盗窃

注释：

1. speed off：超速驾驶

2. catch：捕获物，猎获物

3. nasty：very unpleasant or annoying使人不愉快的；烦人的

4. fleets of trucks：卡车队。 Fleet：a group of vessels or vehicles owned or operated as a unit车队

5. trickle down to ordinary cars：慢慢地用到普通汽车上。 trickle：to move or proceed slowly or bit by bit慢慢地或一点一点地移动或前进

6. incorporate：to cause to merge or combine together into a united whole混合，合并到某一整体中

7. GPS：Global Positioning System全球定位系统

8. vehicles on the move：在行驶中的车辆

9. an array of：一群；一批

10. technical fixes：技术装置

11. Berkshire：a county of south-central England贝克郡，位于英格兰中南部

12. a bare minimum of tools：极少的工具。 bare：just sufficient；mere刚刚充足的；仅仅

13. Modern cars are a far tougher proposition：现代车远没有这么简单（偷盗现代车要困难得多 )。Proposition：a matter to be dealt with；a task任务，要处理的事务。

14. beam out：to emit or transmit发送，传送

15. drop in vehicle-related crime：涉及车辆犯罪案的下降。 drop：decrease下降

空10

A:about B:to C:by D:on

“Liquefaction” Key to Much of Japanese Earthquake Damage

The massive subduction zone¹ earthquake in Japan caused a significant level of soil "liquefaction"² that has surprised researchers with its    1    severity, a new analysis shows.

"We"ve seen localized³ examples of soil liquefaction as extreme as this before, but the distance and    2    of damage in Japan were unusually severe," said Scott Ashford, a professor of geotechnical engineering⁴ at Oregon State University⁵. "Entire structures were tilted and sinking into the sediments," Ashford said. "The shifts in soil destroyed water, drain and gas pipelines⁶, crippling the utilities and infrastructure these communities need to    3   . We saw some places that sank as much as four feet."

Some degree of soil liquefaction⁷ is common in almost any major earthquake. It"s a phenomenon in which soils soaked with water, particularly recent sediments or sand, can lose much of their    4    and flow during an earthquake. This can allow structures to shift or sink or    5   .
    But most earthquakes are much    6    than the recent event in Japan, Ashford said. The length of the Japanese earthquake, as much as five minutes, may force researchers to reconsider the extent of liquefaction damage possibly occurring in situations such as this⁸.

"With such a long-lasting earthquake, we saw    7    structures that might have been okay after 30 seconds just continued to sink and tilt as the shaking continued for several more minutes," he said. "And it was clear that younger sediments, and especially areas built on 8 filled ground, are much more vulnerable."

The data provided by analyzing the Japanese earthquake, researchers said, should make it possible to improve the understanding of this soil    9    and better prepare for it in the future. Ashford said it was critical for the team to collect the information quickly,  10   damage was removed in the recovery efforts⁹.

"There"s no doubt that we"ll learn things from what happened in Japan¹⁰ that¹¹ will help us to reduce risks in other similar    11   ," Ashford said. "Future construction in some places may make more use of techniques known to reduce liquefaction, such as better compaction to make soils dense, or use of reinforcing stone columns."

Ashford pointed out that northern California have younger soils vulnerable to liquefaction ---on the coast, near river deposits or in areas with filled ground. The "young" sediments, in geologic terms, may be those    12    within the past 10,000 years or more. In Oregon, for instance, that describes much of downtown Portland, the Portland International Airport and other cities.

Anything    13    a river and old flood plains is a suspect¹², and the Oregon Department of Transportation has already concluded that 1,100 bridges in the state are at risk from an earthquake. Fewer than 15 percent of them have been reinforced to    14    collapse. Japan has suffered tremendous losses in the March 11 earthquake, but Japanese construction  15   helped prevent many buildings from collapse ---even as they tilted and sank into the ground.

词汇：

subduction /sʌb"dʌkʃən/ n．俯冲        

sediment /"sedimənt/ n．沉积；沉淀物

liquefaction /likwi"fækʃən/ n．液化       

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

geotecnical /dʒiəu"teknikəl] adj．岩土技术    

compaction /kəm"pækʃən/ n．压紧的

vulnerable /"vʌlnərəbl/ ad]．易受伤害的

注释：

1. subduction zone：俯冲带。亦称下降带、潜没带、消亡带。板块构造说认为，当大洋板块移动并与大陆板块相遇时，由于大洋板块岩石密度较大，地位也低，便俯冲到大陆板块之下，这一俯冲部分叫做俯冲带。俯冲带两侧板块会聚边界称会聚边缘（convergent boundary)。俯冲带上面反映震源活动的地带称“贝尼奥夫地震带（Benioff seismic zone)"。

2. soil "liquefaction"：土壤液化。土壤液化现象是指由于孔隙水压力上升，有效应力减小所导致的土壤从固态到液态的变化，饱水的疏松的粉、细砂土在振动作用下突然破坏而呈现液态的现象。

3. localized：小范围的

4. geotechnical engineering：岩土工程。

5. Oregon State University：俄勒冈州立大学，建校于1858年，位于美国俄勒冈州科瓦利斯，全校设11个学院，80多个专业，尤以农科和工程最为突出。2008年俄勒冈州立大学的核能工程专业在全美大学中排名第9名。

6. water, drain and gas pipelines：自来水管道、排水管道和煤气管道。"water, drain and gaspipelines” 即“water pipelines, drain pipelines and gas pipelines"。

7. some degree of soil liquefaction：某种程度的土壤液化

8. to reconsider the extent of liquefaction damage possibly occurring in situations such as this：本句的意思是：重新审视类似这次（持续时间长的）地震中因土壤液化而可能造成的毁坏的规模。

9. recovery efforts：重建工作

10. that we"ll learn things from what happened in Japan：我们将从日本的地震中学到很多东西。该句是同位语从句，说出前半句no doubt的内容。

11. that：that引导的是定语从句，修辞前半句中的things。

12.suspect：被怀疑对象。文中指的是那些疑似危险的土壤。

空10

A:unless B:until C:after D:before

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10

A:normal B:necessary C:domestic D:foreign

Traffic in Our Cities

     The volume of traffic in many cities in the world today continues to expand. This causes many problems, including serious air pollution, lengthy delays, and the greater risk (1) ______ accidents. Clearly, something must be done, but it is often difficult to persuade people to (2) ______ their habits and leave their cars at home.

     One possible (3) ______ is to make it more expensive for people to use their cars by (4)______ charges for parking and (5) ______ tougher fines for anyone who (6) ______ the law. In addition, drivers could be required to pay for using particular routes at different times of the day. This system, (7) ______ as “road pricing”, is already being introduced in a (8) ______ of cities, using a special electronic card ______ (59) to the windscreen of the car.

    Another way of (10) ______ with the problem is to provide cheap parking on the (11)______ of the city, and strictly control the number of vehicles allowed into the centre1. Drivers and their passengers then use a special bus (12) ______ for the final stage of their journey.

Of course, the most important (13) ______ is to provide good public transport. However, to get people to (14) ______ the comfort of their cars, public transport must be felt to be2 reliable, convenient and comfortable, with fares (15) ______ at an acceptable level.

词汇：

lengthy /"leŋθi:/ a．漫长的，冗长的

persuade /pə"sweid/v．说服，劝服

approach /ə"prəutʃ/ n．方法，途径

windscreen /"windskri:n /n．汽车挡风玻璃

outskirt /"aut,skə:t/ n．郊区，市郊

reliable /ri"laiəbl/ a．可靠的，可信赖的

注释：

1.    ... strictly control the number of vehicles allowed into the centre: ……严格控制进人城市中心的车辆数量

2.    …public transport must be felt to be…：……公共交通必须要让人感觉到……

空10

A:doing B:handling C:dealing D:solving

Traffic in Our Cities

     The volume of traffic in many cities in the world today continues to expand. This causes many problems, including serious air pollution, lengthy delays, and the greater risk (1) ______ accidents. Clearly, something must be done, but it is often difficult to persuade people to (2) ______ their habits and leave their cars at home.

     One possible (3) ______ is to make it more expensive for people to use their cars by (4)______ charges for parking and (5) ______ tougher fines for anyone who (6) ______ the law. In addition, drivers could be required to pay for using particular routes at different times of the day. This system, (7) ______ as “road pricing”, is already being introduced in a (8) ______ of cities, using a special electronic card ______ (59) to the windscreen of the car.

    Another way of (10) ______ with the problem is to provide cheap parking on the (11)______ of the city, and strictly control the number of vehicles allowed into the centre1. Drivers and their passengers then use a special bus (12) ______ for the final stage of their journey.

Of course, the most important (13) ______ is to provide good public transport. However, to get people to (14) ______ the comfort of their cars, public transport must be felt to be2 reliable, convenient and comfortable, with fares (15) ______ at an acceptable level.

词汇：

lengthy /"leŋθi:/ a．漫长的，冗长的

persuade /pə"sweid/v．说服，劝服

approach /ə"prəutʃ/ n．方法，途径

windscreen /"windskri:n /n．汽车挡风玻璃

outskirt /"aut,skə:t/ n．郊区，市郊

reliable /ri"laiəbl/ a．可靠的，可信赖的

注释：

1.    ... strictly control the number of vehicles allowed into the centre: ……严格控制进人城市中心的车辆数量

2.    …public transport must be felt to be…：……公共交通必须要让人感觉到……

空10

A:doing B:handling C:dealing D:solving

甲股份有限公司(以下简称甲公司)为增值税一般纳税人，适用的增值税税率为17%，销售单价均为不含增值税价格，存货均未计提存货跌价准备。甲公司2014年10月发生如下业务： (1)10月3日，向乙企业赊销A产品100件，单价为40000元，单位销售成本为20000元。 (2)10月15日，向丙企业销售材料一批，价款为700000元，该材料发出成本为500000元。上月已经预收账款600000元。当日丙企业支付剩余货款。 (3)10月18日，丁企业要求退回本年9月25日购买的40件B产品。该产品销售单价为40000元，单位销售成本为20000元，其销售收入1600000元已确认入账，价款已于销售当日收取。经查明退货原因系发货错误，同意丁企业退货，并办理退货手续和开具红字增值税专用发票，并于当日退回了相关货款。 (4)10月20日，收到外单位租用本公司办公用房下一年度租金300000元，款项已收存银行。 (5)10月31日，计算本月应交纳的城市维护建设税36890元，其中销售产品应交纳28560元，销售材料应交纳8330元;教育费附加15810元，其中销售产品应交纳12240元，销售材料应交纳3570元。

关于10月20日发生的经济业务，下列处理错误的是(　)。

A:若根据权责发生制，应于10月份确认收入300000元 B:若根据权责发生制，应于10月份确认负债300000元 C:若根据收付实现制，应于10月份确认收入300000元 D:若根据收付实现制，应于10月份确认负债300000元