甲公司属于工业企业，为增值税一般纳税人，适用的增值税税率为17%。甲公司于2013年12月1日正式投产，原材料中W材料按实际成本核算，原材料发出采用先进先出法核算。W材料12月月初结存为零。 甲公司2013年12月发生的有关W材料的经济业务如下： (1)12月2日，从乙公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为40000万元，增值税税额为6800万元，款项已通过银行转账支付，W材料验收入库过程中发，生检验费用1000万元，检验完毕后W材料验收入库。 (2)12月5日，生产领用W材料300吨。 (3)12月8日，从丙公司购入W材料1900吨，取得的增值税专用发票上注明的原材料价款为108300万元，增值税税额为18411万元，款项已通过银行转账支付，W材料已验收入库。 (4)12月10日，生产领用W材料600吨。 (5)12月12日，发出W材料1000吨委托外单位加工(月末尚未加工完成)。 (6)12月15日，从丁公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为60000万元，增值税税额为10200万元，款项已通过银行转账支付，W材料已验收入库。 (7)12月17日，生产领用W材料1500吨。假定：甲公司领用W材料生产的产品在2013年度全部完工，且全部对外售出。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(2)小题。 (答案中的金额单位用万元表示，计算结果保留两位小数)

关于甲公司12月份购入各批W材料的实际单位成本，下列会计处理中正确的是( )。

A:12月2日从乙公司购入W材料的实际单位成本为41万元/吨 B:12月2日从乙公司购入W材料的实际单位成本为40万元/吨 C:12月8日从丙公司购入W材料的实际单位成本为57万元/吨 D:12月15日从丁公司购入W材料的实际单位成本为60万元/吨

甲公司属于工业企业，为增值税一般纳税人，适用的增值税税率为17%。甲公司于2013年12月1日正式投产，原材料中W材料按实际成本核算，原材料发出采用先进先出法核算。W材料12月月初结存为零。 甲公司2013年12月发生的有关W材料的经济业务如下： (1)12月2日，从乙公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为40000万元，增值税税额为6800万元，款项已通过银行转账支付，W材料验收入库过程中发，生检验费用1000万元，检验完毕后W材料验收入库。 (2)12月5日，生产领用W材料300吨。 (3)12月8日，从丙公司购入W材料1900吨，取得的增值税专用发票上注明的原材料价款为108300万元，增值税税额为18411万元，款项已通过银行转账支付，W材料已验收入库。 (4)12月10日，生产领用W材料600吨。 (5)12月12日，发出W材料1000吨委托外单位加工(月末尚未加工完成)。 (6)12月15日，从丁公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为60000万元，增值税税额为10200万元，款项已通过银行转账支付，W材料已验收入库。 (7)12月17日，生产领用W材料1500吨。假定：甲公司领用W材料生产的产品在2013年度全部完工，且全部对外售出。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(2)小题。 (答案中的金额单位用万元表示，计算结果保留两位小数)

关于甲公司12月份领用W材料和月末结存材料的实际成本，下列会计处理中正确的是( )。

A:12月5日生产领用W材料的成本为12300万元 B:12月10日生产领用W材料的成本为24600万元 C:12月12日发出委托加工的W材料的成本为55400万元 D:月末结存W材料的成本为87000万元

某女性患者，15岁，2小时前因外伤折断牙冠2／3，检查：牙根不松动，探(+)，叩(+)，x线片示根尖周组织无异常

对正确的处理是

A:根管治疗 B:直接桩冠修复 C:将其拔除 D:直接盖髓术 E:磨改后，暂时覆盖义齿修复

Men Too May Suffer from Domestic Violence

　　Nearly three in 10 men have experienced violence at the hands of¹ an intimate partner during their lifetimes, according to one of the few studies to look   1    domestic violence and health among men.
　　“Many men actually do experience domestic violence, although we don’t hear about it   2    ,” Dr. Robert J. Reid of the University of Washington in Seattle , one of  the study"s authors ，told Reuters Health. “ They often don"t tell    3    we don"t ask. We want to get the message out² to men who    4    experience domestic violence that they are not alone and there are resources available to    5    .”
　　The researchers asked study participants about physical abuse and non-physical    6   , such as threats that made them    7    for³ their safety, controlling behavior (for example, being told who they could associate with and where they could go)，and constant name-calling.
　　Among men 18 to 54 years old, 14.2 percent said they had experienced intimate partner    8    in the past five years, while 6.1 percent reported domestic violence in the previous year.
　　Rates were lower for men 55 and    9    ，with 5.3 percent reporting violence in the past five years and 2.4 percent having experienced it in the past 12 months.
　　Overall, 30.5 percent of men younger than 55 and 26.5 percent of older men said they had been victims of    10    violence at some point in their lives. About half of the violence the men    11    was physical.
　　However, the physical violence men reported wasn’t as harsh as    12    suffered by women in a previous study；20 percent to 40 percent of the men rated it as severe, compared to 61 percent of    13   
　　Men who reported experiencing domestic violence had more emotional and mental health problems   14   those who had not, especially older men, the    15    found.

词汇：

intimate /"ɪntɪmət/ adj.亲密的

name-calling  n.辱骂

abuse /ə"bjuːz/ n.伤害

注释：
1. at the hands of：出自某人之手,从某人那里
2. get the message out：传达这样一个信息
3. fear for：为……担忧

空12

A:this B:those C:that D:one

Traffic in Our Cities

     The volume of traffic in many cities in the world today continues to expand. This causes many problems, including serious air pollution, lengthy delays, and the greater risk (1) ______ accidents. Clearly, something must be done, but it is often difficult to persuade people to (2) ______ their habits and leave their cars at home.

     One possible (3) ______ is to make it more expensive for people to use their cars by (4)______ charges for parking and (5) ______ tougher fines for anyone who (6) ______ the law. In addition, drivers could be required to pay for using particular routes at different times of the day. This system, (7) ______ as “road pricing”, is already being introduced in a (8) ______ of cities, using a special electronic card ______ (59) to the windscreen of the car.

    Another way of (10) ______ with the problem is to provide cheap parking on the (11)______ of the city, and strictly control the number of vehicles allowed into the centre1. Drivers and their passengers then use a special bus (12) ______ for the final stage of their journey.

Of course, the most important (13) ______ is to provide good public transport. However, to get people to (14) ______ the comfort of their cars, public transport must be felt to be2 reliable, convenient and comfortable, with fares (15) ______ at an acceptable level.

词汇：

lengthy /"leŋθi:/ a．漫长的，冗长的

persuade /pə"sweid/v．说服，劝服

approach /ə"prəutʃ/ n．方法，途径

windscreen /"windskri:n /n．汽车挡风玻璃

outskirt /"aut,skə:t/ n．郊区，市郊

reliable /ri"laiəbl/ a．可靠的，可信赖的

注释：

1.    ... strictly control the number of vehicles allowed into the centre: ……严格控制进人城市中心的车辆数量

2.    …public transport must be felt to be…：……公共交通必须要让人感觉到……

空12

A:late B:end C:complete D:final

Traffic in Our Cities

     The volume of traffic in many cities in the world today continues to expand. This causes many problems, including serious air pollution, lengthy delays, and the greater risk (1) ______ accidents. Clearly, something must be done, but it is often difficult to persuade people to (2) ______ their habits and leave their cars at home.

     One possible (3) ______ is to make it more expensive for people to use their cars by (4)______ charges for parking and (5) ______ tougher fines for anyone who (6) ______ the law. In addition, drivers could be required to pay for using particular routes at different times of the day. This system, (7) ______ as “road pricing”, is already being introduced in a (8) ______ of cities, using a special electronic card ______ (59) to the windscreen of the car.

    Another way of (10) ______ with the problem is to provide cheap parking on the (11)______ of the city, and strictly control the number of vehicles allowed into the centre1. Drivers and their passengers then use a special bus (12) ______ for the final stage of their journey.

Of course, the most important (13) ______ is to provide good public transport. However, to get people to (14) ______ the comfort of their cars, public transport must be felt to be2 reliable, convenient and comfortable, with fares (15) ______ at an acceptable level.

词汇：

lengthy /"leŋθi:/ a．漫长的，冗长的

persuade /pə"sweid/v．说服，劝服

approach /ə"prəutʃ/ n．方法，途径

windscreen /"windskri:n /n．汽车挡风玻璃

outskirt /"aut,skə:t/ n．郊区，市郊

reliable /ri"laiəbl/ a．可靠的，可信赖的

注释：

1.    ... strictly control the number of vehicles allowed into the centre: ……严格控制进人城市中心的车辆数量

2.    …public transport must be felt to be…：……公共交通必须要让人感觉到……

空12

A:late B:end C:complete D:final

3，9，12，6，-12，-36，( )

A:-48 B:-12 D:12