甲公司发生如下与固定资产相关的事项：1．为遵守国家有关环保的法律规定，2013年1月31日，甲公司对A生产设备进行停工改造，安装环保装置。3月25日，新安装的环保装置达到预定可使用状态并交付使用，共发生成本600万元。至1月31日，A生产设备的成本为18000万元，已计提折旧9000万元，未计提减值准备。A生产设备预计使用16年，已使用8年，安装环保装置后还可使用8年；环保装置预计使用5年。2．为降低能源消耗，甲公司对B生产设备部分构件进行更换。构件更换工程于2012年12月31日开始，2013年10月25日达到预定可使用状态并交付使用，共发生成本2600万元。至2012年12月31日，B生产设备的成本为8000万元，已计提折旧3200万元，账面价值4800万元，其中被替换构件的账面价值为800万元，被替换构件变价收入100万元。B生产设备原预计使用10年，更换构件后预计还可使用8年。假定甲公司的固定资产按年限平均法计提折旧，预计净残值均为零。要求：根据上述资料，不考虑其他因素，分析回答下列第1．一5．题。(分录中的金额单位为万元)

下列各项关于甲公司B生产设备更换构件工程及其会计处理的表述中，正确的是( )。

A:B生产设备更换构件时发生的成本直接计入当期损益 B:B生产设备更换构件期间仍按原预计使用年限计提折旧 C:B生产设备更换构件时被替换构件的账面价值终止确认 D:B生产设备在更换构件工程达到预定可使用状态后按原预计使用年限计提折旧

Aspirin — a New Miracle Drug

    1. Using aspirin, an over-the-counter pill on sale¹ in every supermarket without a prescription, to treat serious circulatory disease may seem almost like quackery. But today doctors recognize this drug as a potent compound as important as antibiotics, digitalis and other miracle drugs.

    2. In its natural form as willow bark and leaves, this remarkable remedy dates back to Hippocrates². In 1829 the chemical in the willow tree that can relieve pain and reduce fever was discovered to be salicin. By 1899 the Bayer Company in Germanyhad marketed a variant, acetylsalicylic acid,³ under the name of aspirin.

    3. Since then, aspirin and confounds containing aspirin have been taken by tens of millions of arthritis patients. As a pain killer aspirin is, according to one study, more effective than all other analgesics and narcotics available for oral use. It also acts on⁴ the body’s thermostat, turning down fever.

    4. But some of its powers remained unsuspected until recently. In 1950 the late Dr. Craven wrote to a small western medical journal about 400 overweight, sedentary male patients to whom he had given one or two aspirin tablets a day. None had had a heart attack. He enlarged his group to 8,000 and in 1956 reported：”Not a single case of detectable coronary or cerebral thrombosis⁵ ” and “no major stroke” had occurred in patients who had taken one or two tablets daily for from one to ten years. But his observations were largely ignored.

    5. Then Dr. Vane proved that aspirin turned off the body’s prostaglandins⁶ hormonelike chemicals that can be secreted by every cell. Some potent prostaglandins are harmful compounds that create fever, pain and arthritis. One of them stimulates platelets in the blood to begin forming clots inside arteries. Aspirin blocks this dangerous effect.

    6. Vane’s finding caused some researchers to recall Craven’s 1956 observations, which now had a possible scientific explanation. Numerous studies were begun to find out whether aspirin could indeed inhibit heart attacks and stroke.

    7. In 1972, tenUSmedical institutions began two “double-blind” trials⁷ of 303 patients who suffered from transient ischemic attacks (TIAs)⁸. Four aspirin tablets a day were given to 153 patients, while placebo tablets were given to 150. Neither patients nor doctors knew which was which. After six months, the patients on aspirin had experienced much fewer TIAs, and fewer strokes and deaths from strokes than the “controls”. The results were so conclusive that aspirin has been used for this purpose widely.

词汇：

quackery/ˈkwækəri/ n.江湖医术

narcotic/nɑ:ˈkɔtɪk/ n.麻醉药；adj.麻醉的

potent /ˈpəutənt/ adj.有效力的

thermostat/ˈθɜ:məˌstæt/ n.恒温器

antibiotic/ˌæntɪbaɪˈɔtɪk，ˌæntaɪ-/ n.抗生素；adj.抗生的

sedentary /ˈsednˌteri:/ adj.坐着的

digitalis/ˌdidʒiˈteilis/ n.毛地黄，洋地黄

prostaglandin/ˌprɔstəˈglændɪn/n. 前列腺素

willow/ˈwiləu/ n.柳树

platelet/ˈpleitlit/ n.（血）小板

bark/bɑ:k/n. 树皮

clot/klɒt/n. 凝块，血块

salicin/ˈsælisin/n. 水杨醇葡萄糖甙（镇痛药）

artery/ˈɑ:təri/n. 动脉

variant/ˈveəri:ənt，ˈvær-/n. 变种；adj.变异的

placebo/pləˈsi:bəʊ/n. 安慰剂，安慰剂治疗

arthritis/ɑ:ˈθraɪtɪs/n. 关节炎

control/kənˈtrəul/n. 对照，对照物

analgesic/kənˈtrəul/ n.止痛药；adj.止痛的

注释：

1.an over-the-counter pill on sale：摆在柜台上（不需处方）出售的药丸pill：药丸，丸剂on sale：（商店的货物等供）出售的

2.this remarkable remedy dates back to Hippocrates：这种疗效显着的治疗剂可以回溯到希波克拉底时代date back to：追溯，回溯至Hippocrates：希波克拉底（公元前460 –公元前370），希腊医生，世称“医学之父”

3.acetylsalicylic acid：乙酰水杨酸

4.act on：对……起作用

5.coronary or cerebral thrombosis ：冠状动脉血栓（形成）或者脑血栓（形成）

6.turn off the body’s prostaglandins：改变身体前列腺素的有害作用turn off：避开（问题等）；使改变方向

7.“double-blind”trial：“双盲”试验（指在药物临床评价时不让病人和医务人员知道所试药物究属何种）

8.transient ischemic attack (TIA)：一次性缺血发作

B Pain-relieving and Fever-reducing Effects of Aspirin

C The Ignored Significant Observations

D The Origin of Aspirin

E An Explanation of Craven’s Observations

Paragraph 3       

A:A B:B C:C D:D E:E F:F

Aspirin — a New Miracle Drug

    1. Using aspirin, an over-the-counter pill on sale¹ in every supermarket without a prescription, to treat serious circulatory disease may seem almost like quackery. But today doctors recognize this drug as a potent compound as important as antibiotics, digitalis and other miracle drugs.

    2. In its natural form as willow bark and leaves, this remarkable remedy dates back to Hippocrates². In 1829 the chemical in the willow tree that can relieve pain and reduce fever was discovered to be salicin. By 1899 the Bayer Company in Germanyhad marketed a variant, acetylsalicylic acid,³ under the name of aspirin.

    3. Since then, aspirin and confounds containing aspirin have been taken by tens of millions of arthritis patients. As a pain killer aspirin is, according to one study, more effective than all other analgesics and narcotics available for oral use. It also acts on⁴ the body’s thermostat, turning down fever.

    4. But some of its powers remained unsuspected until recently. In 1950 the late Dr. Craven wrote to a small western medical journal about 400 overweight, sedentary male patients to whom he had given one or two aspirin tablets a day. None had had a heart attack. He enlarged his group to 8,000 and in 1956 reported：”Not a single case of detectable coronary or cerebral thrombosis⁵ ” and “no major stroke” had occurred in patients who had taken one or two tablets daily for from one to ten years. But his observations were largely ignored.

    5. Then Dr. Vane proved that aspirin turned off the body’s prostaglandins⁶ hormonelike chemicals that can be secreted by every cell. Some potent prostaglandins are harmful compounds that create fever, pain and arthritis. One of them stimulates platelets in the blood to begin forming clots inside arteries. Aspirin blocks this dangerous effect.

    6. Vane’s finding caused some researchers to recall Craven’s 1956 observations, which now had a possible scientific explanation. Numerous studies were begun to find out whether aspirin could indeed inhibit heart attacks and stroke.

    7. In 1972, tenUSmedical institutions began two “double-blind” trials⁷ of 303 patients who suffered from transient ischemic attacks (TIAs)⁸. Four aspirin tablets a day were given to 153 patients, while placebo tablets were given to 150. Neither patients nor doctors knew which was which. After six months, the patients on aspirin had experienced much fewer TIAs, and fewer strokes and deaths from strokes than the “controls”. The results were so conclusive that aspirin has been used for this purpose widely.

词汇：

quackery/ˈkwækəri/ n.江湖医术

narcotic/nɑ:ˈkɔtɪk/ n.麻醉药；adj.麻醉的

potent /ˈpəutənt/ adj.有效力的

thermostat/ˈθɜ:məˌstæt/ n.恒温器

antibiotic/ˌæntɪbaɪˈɔtɪk，ˌæntaɪ-/ n.抗生素；adj.抗生的

sedentary /ˈsednˌteri:/ adj.坐着的

digitalis/ˌdidʒiˈteilis/ n.毛地黄，洋地黄

prostaglandin/ˌprɔstəˈglændɪn/n. 前列腺素

willow/ˈwiləu/ n.柳树

platelet/ˈpleitlit/ n.（血）小板

bark/bɑ:k/n. 树皮

clot/klɒt/n. 凝块，血块

salicin/ˈsælisin/n. 水杨醇葡萄糖甙（镇痛药）

artery/ˈɑ:təri/n. 动脉

variant/ˈveəri:ənt，ˈvær-/n. 变种；adj.变异的

placebo/pləˈsi:bəʊ/n. 安慰剂，安慰剂治疗

arthritis/ɑ:ˈθraɪtɪs/n. 关节炎

control/kənˈtrəul/n. 对照，对照物

analgesic/kənˈtrəul/ n.止痛药；adj.止痛的

注释：

1.an over-the-counter pill on sale：摆在柜台上（不需处方）出售的药丸pill：药丸，丸剂on sale：（商店的货物等供）出售的

2.this remarkable remedy dates back to Hippocrates：这种疗效显着的治疗剂可以回溯到希波克拉底时代date back to：追溯，回溯至Hippocrates：希波克拉底（公元前460 –公元前370），希腊医生，世称“医学之父”

3.acetylsalicylic acid：乙酰水杨酸

4.act on：对……起作用

5.coronary or cerebral thrombosis ：冠状动脉血栓（形成）或者脑血栓（形成）

6.turn off the body’s prostaglandins：改变身体前列腺素的有害作用turn off：避开（问题等）；使改变方向

7.“double-blind”trial：“双盲”试验（指在药物临床评价时不让病人和医务人员知道所试药物究属何种）

8.transient ischemic attack (TIA)：一次性缺血发作

B two “double-blind” trials of patients with heart disease

C that first produced aspirin for sale

D the unsuspected effect on pain and fever

E important observations on the effects of aspirin

In the middle of the last century Craven made       

A:A B:B C:C D:D E:E F:F

Aspirin — a New Miracle Drug

    1. Using aspirin, an over-the-counter pill on sale¹ in every supermarket without a prescription, to treat serious circulatory disease may seem almost like quackery. But today doctors recognize this drug as a potent compound as important as antibiotics, digitalis and other miracle drugs.

    2. In its natural form as willow bark and leaves, this remarkable remedy dates back to Hippocrates². In 1829 the chemical in the willow tree that can relieve pain and reduce fever was discovered to be salicin. By 1899 the Bayer Company in Germanyhad marketed a variant, acetylsalicylic acid,³ under the name of aspirin.

    3. Since then, aspirin and confounds containing aspirin have been taken by tens of millions of arthritis patients. As a pain killer aspirin is, according to one study, more effective than all other analgesics and narcotics available for oral use. It also acts on⁴ the body’s thermostat, turning down fever.

    4. But some of its powers remained unsuspected until recently. In 1950 the late Dr. Craven wrote to a small western medical journal about 400 overweight, sedentary male patients to whom he had given one or two aspirin tablets a day. None had had a heart attack. He enlarged his group to 8,000 and in 1956 reported：”Not a single case of detectable coronary or cerebral thrombosis⁵ ” and “no major stroke” had occurred in patients who had taken one or two tablets daily for from one to ten years. But his observations were largely ignored.

    5. Then Dr. Vane proved that aspirin turned off the body’s prostaglandins⁶ hormonelike chemicals that can be secreted by every cell. Some potent prostaglandins are harmful compounds that create fever, pain and arthritis. One of them stimulates platelets in the blood to begin forming clots inside arteries. Aspirin blocks this dangerous effect.

    6. Vane’s finding caused some researchers to recall Craven’s 1956 observations, which now had a possible scientific explanation. Numerous studies were begun to find out whether aspirin could indeed inhibit heart attacks and stroke.

    7. In 1972, tenUSmedical institutions began two “double-blind” trials⁷ of 303 patients who suffered from transient ischemic attacks (TIAs)⁸. Four aspirin tablets a day were given to 153 patients, while placebo tablets were given to 150. Neither patients nor doctors knew which was which. After six months, the patients on aspirin had experienced much fewer TIAs, and fewer strokes and deaths from strokes than the “controls”. The results were so conclusive that aspirin has been used for this purpose widely.

词汇：

quackery/ˈkwækəri/ n.江湖医术

narcotic/nɑ:ˈkɔtɪk/ n.麻醉药；adj.麻醉的

potent /ˈpəutənt/ adj.有效力的

thermostat/ˈθɜ:məˌstæt/ n.恒温器

antibiotic/ˌæntɪbaɪˈɔtɪk，ˌæntaɪ-/ n.抗生素；adj.抗生的

sedentary /ˈsednˌteri:/ adj.坐着的

digitalis/ˌdidʒiˈteilis/ n.毛地黄，洋地黄

prostaglandin/ˌprɔstəˈglændɪn/n. 前列腺素

willow/ˈwiləu/ n.柳树

platelet/ˈpleitlit/ n.（血）小板

bark/bɑ:k/n. 树皮

clot/klɒt/n. 凝块，血块

salicin/ˈsælisin/n. 水杨醇葡萄糖甙（镇痛药）

artery/ˈɑ:təri/n. 动脉

variant/ˈveəri:ənt，ˈvær-/n. 变种；adj.变异的

placebo/pləˈsi:bəʊ/n. 安慰剂，安慰剂治疗

arthritis/ɑ:ˈθraɪtɪs/n. 关节炎

control/kənˈtrəul/n. 对照，对照物

analgesic/kənˈtrəul/ n.止痛药；adj.止痛的

注释：

1.an over-the-counter pill on sale：摆在柜台上（不需处方）出售的药丸pill：药丸，丸剂on sale：（商店的货物等供）出售的

2.this remarkable remedy dates back to Hippocrates：这种疗效显着的治疗剂可以回溯到希波克拉底时代date back to：追溯，回溯至Hippocrates：希波克拉底（公元前460 –公元前370），希腊医生，世称“医学之父”

3.acetylsalicylic acid：乙酰水杨酸

4.act on：对……起作用

5.coronary or cerebral thrombosis ：冠状动脉血栓（形成）或者脑血栓（形成）

6.turn off the body’s prostaglandins：改变身体前列腺素的有害作用turn off：避开（问题等）；使改变方向

7.“double-blind”trial：“双盲”试验（指在药物临床评价时不让病人和医务人员知道所试药物究属何种）

8.transient ischemic attack (TIA)：一次性缺血发作

B two “double-blind” trials of patients with heart disease

C that first produced aspirin for sale

D the unsuspected effect on pain and fever

E important observations on the effects of aspirin

Numerous studies concluded       

A:A B:B C:C D:D E:E F:F

A:亚胺培南  B:舒巴坦  C:头孢克罗  D:头孢噻肟钠  E:哌拉西林

从所给的四个选项中，选择最合适的一个填入问号处，使之呈现一定规律性：                                           A                     B                    C                      D

A:A  B:B  C:C  D:D

把下面的六个图形分为两类，使每一类图形都有各自的共同特征或规律，分类正确的一项是         ①                  ②                  ③                 ④                  ⑤                 ⑥

A:①②⑤，③④⑥  B:①③④，②⑤⑥  C:①③⑤，②④⑥  D:①④⑥，②③⑤

把下面的6个图形分为两类，使每一类图形都有各自的共同特征或规律，分类正确的一项是         ①                 ②                  ③                   ④                 ⑤                ⑥

A:①③⑥，②④⑤  B:①③④，②⑤⑥  C:①③⑤，②④⑥  D:①④⑥，②③⑤