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，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，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:

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

 Chicken Soup for the Soul：Comfort Food Fights Loneliness

Mashed potatoes, macaroni and cheese, may be bad for your arteries．    1    according to a study in Psychological Science, they’re good for your heart and    2    ．The study focuses on “comfort food¹” and how it makes people feel．

"For me   3  ,food has always played a big role in my family,” says Jordan Troisi, a graduate student² at the University of Buffalo³, and lead author⁴ on the study．The study came out of the research program of his co—author Shira Gabriel．It has    4    non-human things that may affect human emotions．Some people reduce loneliness by bonding with their    5    TV show, building virtual relationships with a pop song singer or looking at pictures of loved ones．Troisi and Gabriel wondered if comfort food could have the same effect    6    making people

think of their nearest and dearest⁵.

In one experiment, in order to make   7   feel lonely, the researchers had them write for six minutes about a fight with someone close to them．Others were given an emotionally neutral writing assignment. Then, some people in each   8    wrote about the experience of eating a comfort food and others wrote about eating a new food．  9    ,the researchers had participants    10    questions about their levels of loneliness⁶．

Writing about a fight with a close person made people feel lonely．But people who were generally   11    in their relationships would feel less lonely by writing about a comfort food．"We have found that comfort foods are consistently associated with those close to us．"says Troisi．"Thinking about or consuming these foods later then serves as a reminder of those close others．"In   12   essays on comfort food, many people wrote about the    13    of eating food with family and friends.

In another experiment,    14    chicken soup in the lab made people think more about relationships, but only if⁷ they considered chicken soup to be a comfort food．This was a question they had been asked long before the experiment, along with many other questions, so they wouldn’t remember it.

Throughout everyone’s daily lives⁸ they experience stress, often associated with our  15   with others," Troisi says．"Comfort food Can be an easy remedy for loneliness． 

词汇：

mashed /mæʃt/ adj．被捣成糊浆的

macaroni/ macaroni/ n．通心粉

cheese / tʃi:z / n．奶酪

artery/ artery / n．动脉

assignment / ə"sainmənt / n．指定作业

reminder / reminder/ n．起提醒作用的东西

remedy /remedy/ n．治疗方法，药物

virtual/"və:tʃuəl/ adj．虚拟的

注释：

1.comfort food：爽心食品

2. graduate student：研究生

3. The University of Buffalo：布法罗大学，建校于1846 年，位于水牛城（ Buffalo City) ，属于纽约州立大学，因此称为纽约州立大学水牛城分校。

4. lead author：首席作者

5. their nearest and dearest：他们最接近和最亲爱的人

6. levels of loneliness：孤独程度

7. only if: 只有（在……情况下）

8. Throughout everyone"s daily lives：在每一个人的日常生活中。through 有“贯穿”的意思。

空8

A:group B:class C:section D:part

Better Solar Energy Systems: More Heat, More Light

Solar photovoltaic thermal energy systems¹, or PVTs, generate both heat and electricity, but

   1   now they² haven’t been very good at the heat-generating part compared to a stand-alone³ solar thermal collector. That’s because they operate at low temperatures to cool crystalline silicon solar cells⁴, which⁵ lets the silicon generate more   2   but isn’t a very efficient way to gather heat.

That’s a problem of   3   . Good solar hot-water systems can harvest much more energy than a solar-electric system at a substantially lower   4    . And it，s also a space problem：photovoltaic cells can take up all the space on the roof, leaving little room⁶ for thermal applications.

In a pair of studies, Joshua Pearce, an associate professor of materials science and engineering, has devised a    5    in the form of a better PVT made with a different kind of silicon. His research collaborators are Kunal Girotra from ThinSilicon in California and Michael Pathak and Stephen Harrison from Queen’s University, Canada."

Most solar panels⁷ are made with crystalline silicon，you can also make solar cells out ofbut amorphous silicon⁸,   6   known as thin-film silicon⁹. They don’t create as much electricity,but they are lighter, flexible, and cheaper. And, because they   7   much less silicon, they have a greener footprint. Unfortunately，thin-film silicon solar cells are   8   to some bad-news physics in the form of the Staebler-Wronski effect¹⁰.

“That means that their efficiency    9   when you expose them to light — pretty much¹¹ the worst possible effect¹² for a solar cell,” Pearce explains，which is one of the   10   thin-film solar panels make up only a small fraction of the market.

However, Pearce and his team found away to engineer around¹³ the Staebler-Wronski effect by incorporating thin-film silicon in a new   11   of PVT. You don’t have to cool down thin-film silicon to make it work. In fact，Pearce’s group discovered that by heating it to solar-thermal operating temperatures¹⁴，near the boiling   12   of water, they could make thicker cells that largely  13   the Staebler-Wronski effect. When they applied the thin-film silicon directly to a solar thermal energy

   14   , they also found that by baking the cell once a day，they   15   the solar cell’s electrical efficiency by over 10 percent.

词汇:

photovoltaic / ,fəʊtəʊvɒl"teɪɪk /n.光电的
silicon / "sɪlɪkən /n.硅
thermal / "θɜːməl /adj.热的，热量的
amorphous/ ə"mɔːfəs/ adj.非晶形的

crystalline / "krɪstə"laɪn /adj.晶体的

footprint/ "fʊtprɪnt/ n.足迹

注释：

1. solar photovoltaic thermal energy systems:太阳能光伏热能系统

2. they: 指代 solar photovoltaic thermal energy systems。

3. stand-alone:单机的

4. crystalline silicon solar cells:晶体硅太阳能电池

5. which:指前半句中的 to cool crystalline silicon solar cells 这件事

6. room:空间

7. solar panels:太阳能电池板

8. amorphous silicon：非晶硅

9. thin-film silicon:薄膜硅

10. Staebler-Wronski Effect: SWE 效应。在光的照射下，非晶桂氢的导电性短时间内显著衰退，这种特性被称为 SWE 效应。

11. pretty much:几乎

12. the worst possible effect：最可能坏的效应

13. engineer around:精心地设计以克服或绕过

空8

A:vulnerable B:Necessary C:important D:renewable

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

A Life with Birds