2014年3月，W股份有限公司发生的部分业务如下： (1)3月1日，以2400万元(含已宣告但尚未发放的现金股利100万元)购入乙公司股票300万股作为交易性金融资产，另支付手续费5万元，3月31日该股票每股市价为7.5元。 (2)3月1日，W股份有限公司用银行存款5000万元购入B公司有表决权股份的30%，对B公司具有重大影响，当日，B公司可辨认净资产的公允价值为17500万元(与账面价值相等)。3月份B公司实现净利润3000万元。 (3)3月31日，经计算本月应付职工工资100万元，其中生产工人的工资60万元，车间管理人员工资15万元，厂部管理人员的工资25万元。 (4)3月31日，按上述工资的14%计提职工福利费。 (5)3月31日，按规定计算代扣代交职工个人所得税4万元。 (6)3月31日，以现金支付职工李某生活困难补助0.5万元。 (7)3月31日，为公司总部25位部门经理每人配备汽车一辆免费使用，每辆汽车每月折旧0.1万元。 (8)该公司为其4名副总裁以上高级管理人员每人租赁一套公寓免费使用，月租金为每套1万元，3月31日，支付当月租金4万元。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(4)小题。 答案中金额单位用万元表示)(1)根据资料

根据资料(7)至(8)，下列各项中，会计处理正确的是( )。

A:资料(7)的会计分录： 借：管理费用 2.5 贷：应付职工薪酬 2.5 借：应付职工薪酬 2.5 贷：累计折旧 2.5 B:资料(7)的会计分录： 借：管理费用 2.5 贷：累计折旧 2.5 C:资料(8)的会计分录： 借：管理费用 4 贷：应付职工薪酬 4 借：应付职工薪酬 4 贷：银行存款 4 D:资料(8)的会计分录： 借：管理费用 4 贷：银行存款 4

某男性患者，46岁，右下6缺失，要求行固定义齿修复。检查见缺牙间隙可，牙槽嵴正常，咬合正常，右下7近中面中龋，牙髓活力正常，无牙周疾患；右下5松动工度，X线显示牙槽骨吸收达根长1/3。

右下7应采用的固位体是

A:全冠 B:3/4冠 C:嵌体 D:高嵌体 E:桩核冠

某男性患者，30岁因左下后牙牙龈反复肿胀流脓半年求治。检查发现和牙釉质发育不全，龋坏，颊瘘

该患者可能出现严重营养不良造成恒牙发育不良的生长发育时间为

A:6个月～1岁 B:1～2岁 C:2～3岁 D:4～5岁 E:6～7岁

某男性患者，49岁，因下前牙松动一年就诊。检查：均有Ⅰ～Ⅱ度松动，结石较多，深牙周袋，x线片示牙槽骨吸收严重

如牙周袋深6mm，龈缘在釉牙骨质界冠向3mm，那么该部位的附着水平应为

A:5mm B:11mm C:8mm D:3mm E:以上都不对

某男性患者，41岁，缺失，要求做PFM桥修复，为基牙

PFM桥的桥体制作中下列哪项是不正确的

A:桥体在满足强度的情况下尽量缩小 B:尽量制作成瓷龈底 C:金-瓷结合部离开牙槽嵴黏膜区 D:上颌磨牙桥体舌面应制作成能承受力的形式 E:金-瓷结合部靠近牙槽嵴黏膜区

某男性患者，41岁，缺失，要求做PFM桥修复，为基牙

如果有Ⅰ度松动，应该如何处理

A:增加做基牙 B:增加做基牙 C:仍然采用做基牙 D:拔除改用做基牙 E:失活牙髓，行铸造桩加固后再用做基牙

 某女性患者，26岁，来院体检。查体：P100次/min；突眼，甲状腺肿大。实验室检查：甲状腺摄碘率增高，T[8af7add4-f0c6-4de8-81c2-a3ac5fb1a083.jpeg" />抑制试验抑制率＜50%。

若该患者为妊娠3个月合并甲状腺功能亢进症，治疗选择

A:碘剂 B:β-受体阻滞药 C:手术 D:抗甲状腺药 E:放射性I

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

Each day the men ran for approximately eight hours.

A:Right B:Wrong C:mentioned

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

In the middle of the day: the men usually stopped running.

A:Right B:Wrong C:mentioned

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

They sometimes felt sick because it was so hot.

A:Right B:Wrong C:mentioned