长江公司发生下列经济业务： 1.经批准于2014年1月1日发行每张面值100元，票面利率为6%(实际利率与票面利率一致)，期限5年的债券100万张，该债券为到期一次还本付息债券，每年12月31日计提利息，发行收入已收到并存入银行(不考虑发行费用)。该企业发行债券筹集资金当期全部用于某建设项目，该项目建造的是企业一栋厂房。该企业按年计提债券利息。该项目从2014年1月1日开始动工，将于2014年12月31日完工并达到预计可使用状态。建造过程中还发生以下业务： (1)领用自产产品一批，成本为800万元，市场售价(计税价格)为1000万元，增值税税率为17%。 (2)用上述债券取得的款项购入建造厂房所用工程物资一批，购买价为3000万元，增值税税额为510万元，用银行存款支付。 (3)建造厂房领用上述购入的全部工程物资。 (4)工程建造过程中发生的在建工程人员工资总额2000万元，尚未支付。 (5)企业的辅助生产车间提供相关的供电服务共计1520万元。 (6)2014年12月31日厂房达到预计可使用状态。 2.该厂房投入使用后，企业采用年限平均法计提折旧，预计使用年限为20年，无残值。 3.2016年12月10日，由于企业经营不善，需要一批资金周转，决定将该厂房处置，取得价款8000万元，价款已经收到并存入银行，出售厂房应交营业税 400万元。假定购入工程物资的增值税应计入工程物资成本，2014年应付债券利息应计入工程成本。 要求：根据上述资料，不考虑其他因素，回答下列第1-6小题。

关于领用产品,购入工程物资和建造厂房的会计处理，下列分录中正确的是( )。

A:借：在建工程 1170 贷：主营业务收入 1000 应交税费-应交增值税(销项税额) 170 借：主营业务成本 800 贷：库存商品 800 B:借：工程物资 3510 贷：银行存款 3510 C:借：在建工程 3510 贷：工程物资 3510 D:借：在建工程 3520 贷：应付职工薪酬 2000 生产成本-辅助生产成本 1520

患者男，邻面龋坏，查见邻面接触点破坏，牙髓正常，拟行金属全冠修复，常规备牙取模

牙体预备时，为减小对牙髓的伤害，所采取的措施是

A:水雾冷却 B:间歇切割 C:短时磨除 D:轻压磨切 E:以上都对

患者男，邻面龋坏，查见邻面接触点破坏，牙髓正常，拟行金属全冠修复，常规备牙取模

全冠的固位力与下列哪种因素无关

A:修复体与基牙的密合度 B:接触面积 C:基牙的松动度 D:黏固剂的厚度 E:基牙的轴面聚合度

我国铁路每公里线路上铺设的轨枕数量，一般在1520～1840根。（）。

A:500根左右 B:1520～1840根 C:3000根左右 D:5000根左右

拉斐尔（1483—1520）

连铸钢水的液相线温度都在1510～1520℃范围内。

（）

A:37 B:29 C:27 D:24

Passage Three
Early in the 16th century men were trying to reach Asia by traveling west from Europe. In order to find Asia they had to find a way past South America. The man who eventually found the way from the Atlantic Ocean to the Pacific was Ferdinand Magellan.
Magellan sailed from Seville in August 1519 with five ships and about 280 men. Fourteen months later, after spending the severe winter on the coast of Patagonia, he discovered the channel which is now called Magellan’s Straits. In November 1520, after many months of dangers from rocks and storms, the three remaining ships entered the ocean on the other side of South America.
They then continued, hoping to reach Asia. Before they arrived at these islands, later known as the Philippines, Magellan was killed in battle. The remaining officers then had to get back to Spain. They decided to sail around Africa. After many difficulties, one ship with eighteen men sailed into Seville three years after leaving. They were all that remained of Magellan’s expedition. However, their achievement was great. They were the first men to sail round the world.

A:in August, 1519 B:in October, 1520 C:in November, 1520 D:not mentioned

Passage Three
Early in the 16th century men were trying to reach Asia by traveling west from Europe. In order to find Asia they had to find a way past South America. The man who eventually found the way from the Atlantic Ocean to the Pacific was Ferdinand Magellan.
Magellan sailed from Seville in August 1519 with five ships and about 280 men. Fourteen months later, after spending the severe winter on the coast of Patagonia, he discovered the channel which is now called Magellan’s Straits. In November 1520, after many months of dangers from rocks and storms, the three remaining ships entered the ocean on the other side of South America.
They then continued, hoping to reach Asia. Before they arrived at these islands, later known as the Philippines, Magellan was killed in battle. The remaining officers then had to get back to Spain. They decided to sail around Africa. After many difficulties, one ship with eighteen men sailed into Seville three years after leaving. They were all that remained of Magellan’s expedition. However, their achievement was great. They were the first men to sail round the world.

A:in August, 1519 B:in October, 1520 C:in November, 1520 D:not mentioned