某事业单位2013年发生以下部分经济业务： (1)用自有资金拨给附属事业单位一次性补助4000元。 (2)取得出租固定资产的收入6000元。 (3)取得罚没收入共计1000元。 (4)为开展经营活动的需要，年初向银行借入款项10000元，期限1年，年利率6%，年末到期一次还本付息。 (5)该事业单位因业务需要，购入一项专利权，价款900000元。 (6)开展经营活动转让一项非专利技术成果，合同约定的价款为99000元。当日，该事业单位收到1张4个月不带息的商业承兑汇票，面值为99000元。商业承兑汇票到期时，该事业单位收到票据款项99000元。 (7)根据本期收入数计提修购基金3000元，其中：按事业收入提取1800元，按经营收入提取1200元。 (8)本期事业结余12000元，经营结余-8000元。 (9)本期应缴纳的所得税为2000元。 (10)按规定计提职工福利基金2000元。 (11)结转本期未分配结余。 要求：根据上述资料，回答下列(1)~(3)题。

关于业务(9)~(11)，下列表述不正确的有( )。

A:业务(9)，应所得税冲减"事业收入" B:业务(10)，提取专用基金应借记非财政补助结余分配，贷记专用基金 C:业务(11)，最终非财政补助结余分配转入"事业基金"科目 D:业务(11)，最终非财政补助结余分配转入"专用基金"科目

根据下面材料，回答题： 某商业建筑地上一层、地下一层，建筑高度为4．50m，地上主要使用性质为商业，地下主要使用性质为汽车库、设备用房和歌舞娱乐放映游艺场所。建筑防火及消防设施配置均满足现行有关国家工程建设消防技术标准的要求。 地下消防水池有效容积为350m³，屋顶高位消防水箱有效容积为18m³，由于要为自动喷水灭火系统提供其所需压力，故配设气压给水设备，型号为ZW(1)-I-z-10，其工作参数为：ρ1＝0．14MPa、P2＝0.21MPa、P3＝0．24MPa、P4＝0．29MPa。地下室设消防水泵房，消火栓系统和自动喷水灭火系统分别设消防水泵组，均为卧式离心泵，喷淋泵和消火栓泵均在水池的同一高度取水，其中自动喷水灭火系统的消防水泵流量为301/s，扬程为35m，两台同型号同规格的喷淋泵，一用一备，互为备用，均为自灌式吸水。消防水泵自灌式吸水和泵进出口附件如图2-36-1所示，该水池为生活和消防共用，在生活出水管上设有虹吸管及阀16，当水位达到水位线11处时，生活泵已不能吸水，因此水位线11以下为消防不动用容积，水池的消防不动用容积已满足室内消火栓系统2h火灾延续时间和自动喷水灭火系统1h火灾延续时间内全部消防用水量，由于室外管网能保证室外消防用水，故水池只保证室内消防用水，而且水池的补水是按补水时间不超过48h并满足生活用水量的要求设置补水设施的，补水管一根，管径DN50，湿式报警阀组设在水泵房内。 自动喷水灭火系统最不利点喷头的工作压力为0．13MPa，采用k-80喷头，喷头间距为3．4m×3．4m，配水支管及配水管管径均符合《自动喷水灭火系统设计规范(2005年版)》(GB 50084--2001)的要求。 泵出口控制阀1为明杆闸阀，泵人口阀4为对夹式蝶阀，超压泄压阀3的泄水口回流至水池，吸水管固定于池壁，吸水喇叭口置于支座上。 维保单位检查试验前，应业主要求利用本次试验的机会用消防水泵抽水将消防水池水体更换，并全面完成了消防水泵的试验工作，试验前首先检查校核了消防水池和消防水箱的有效容积，均符合设计要求；对消防水泵和气压给水设备进行了检查和试验，均能正常工作；湿式报警阀组工作正常；上下腔压力表显示正常，消防水泵出口压力表示值为0．35MPa，符合要求。试验小组决定按以下方案实施试验： 第一步，利用喷淋泵轮换工作抽水，检验喷淋泵的手动启动、自动启动、电源切换、故障互投的性能；第二步，测定喷淋泵的三点工况性能。 检查喷淋泵出水附件时发现由于超压泄压阀及管路无法进行排水，故将其拆除，另在各泵出水管处安装DN65试验放水阀，接上DN65消防水带至水坑，并将各泵的出口控制阀关闭，打开试验放水阀。另外也对消火栓泵进行同样整改。 在水泵房喷淋泵电气控制柜处手动启动A喷淋泵，泵能正常工作，压力表示值正常，消防水带出水压力稳定，运行5min后，更换8喷淋泵运行5min，接着作电源切换互投和故障互投的性能试验运行。共计运行5min后，又进入自动运行，在连续运行5min至需轮换A喷淋泵运行时，A喷淋泵尽管启动。但压力表示值为零，故停泵，立即启动B喷淋泵运行，但B喷淋泵运行情况同A喷淋泵。经检查所有电源、电气控制设备和水泵均无异样，为了排除故障又启动消火栓泵进行试验，结果同前，停止试验并测量此刻水池水位在图2-36-1中的水位线10处。

本案例中的喷淋泵在工作了20min后，不能正常供水的原因是（　　）。

A:泵出现机械故障 B:泵吸水口淹没深度不够 C:泵启动时没有自灌式吸水的条件 D:泵出水口阀门未打开

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11

A:use B:inform C:ask D:teach

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11

A:size B:shape C:type D:brand

“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11

A:findings B:locations C: events D:sources

Old And Active

　　It is well-known that life expectancy is longer in Japanthan in most other countries. A   1   report also shows thatJapanhas the longest health expectancy in the world. A healthy long life is the result of¹ the    2    in social environment.
　　Scientists are trying to work    3    exactly what keeps elderly Japanese people so healthy, and whether there is a lesson to be    4    from their lifestyles for the rest of us. Should we    5    any changes to our eating habits, for instance, or go jogging each day before breakfast? Is there some secret    6    in the Japanese diet that is particularly    7    to the human body?
　　Another factor    8    to the rapid population aging inJapanis a decline in birthrate. Although longer life should be celebrated, it is    9    considered a social problem. The number of older people had    10    in the last half century and that has increased pension and medical costs. The country could soon be    11    an economic problem, if there are so many old people to be looked    12    ,and relatively few younger people working and paying taxes to support them.
　　    13    the retirement age from 65 to 70 could be one solution to the problem². Work can give the elderly a    14    of responsibility and mission in life. It’s important that the elderly play active    15    in the society and live in harmony with all generations.