单选集

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

Obesity： the Scourge of the Western World

    Obesity is rapidly becoming a new scourge of the western world, delegates agreed at the 11th European Conference on the issue in Vienna1 Wednesday to Saturday. According to statements before the opening of the conference _ of 2,000 specialists from more than 50 countries 一 1. 2 billion people worldwide are overweight, and 250 million are obese.
    Professor Bernhard Ludvik of Vienna General Hospital said，“ Obesity is a chronic illness. In Germany，20 per cent of the people are already affected，but in Japan only one per cent. ” But he said that there was hope for sufferers thanks to the new scientific discoveries and medication.
    Professor Friedrich Hopichler of Salzberg said, "We are living in the new age (but) with the metabolism of a stone-age man.2" “I have just been to the United States. It is really terrible. A pizza shop is springing up3 on every corner. We have been overrun by fast food and Coca-Cola-ization. ”4
    Many of the experts stressed that obesity was a potential killer. Hopichler said, “Eighty percent of all diabetics are obese，also fifty per cent of all patients with high blood pressure and fifty per cent with adipose tissue complaints. ” "Ten per cent more weight means thirteen per cent more risk of heart disease. Reducing one"s weight by ten per cent leads to thirteen per cent lower blood pressure. ”
    Another expert Hermann Toplak said that the state health services should improve their financing of preventive programs. "Though the health insurance pays for surgery (such as reducing the size of the stomach) when the body-mass index5 is more than 40. That is equivalent to6 a weight of 116 kilograms for a height of 1.70 meters. One should start earlier. ”
    Ludvik said that prevention should begin in school. “ Child obesity (fat deposits) correlates with7 the time which children spend in front of TV sets. ”
　　The consequences were only apparent later on. No more than fifteen per cent of obese people lived to the average life expectancy8 for their population group.

词汇：

scourge / skɜ:dʒ/n. 天灾；祸害       

medication / ˌmedɪˈkeɪʃn/n. .药物疗法
obesity / əʊ"bi:sətɪ/n.肥胖症  

overrun / ˌəʊvə"rʌn/vt.侵扰；蹂躏

obese / əʊˈbi:s/n.肥胖的 

diabetic/ ˌdaɪəˈbetɪk/n. 糖尿病患者；adj.糖尿病的
pizza / ˈpi:tsə/n.(意大利式)烤馅饼，比萨饼
adipose/ "ædɪpəʊs/ahj.脂肪的;肥胖的

metabolism/ məˈtæbəlɪzəm/n. 新陈代谢

 

注释：

1. Vienna： n.维也纳（奧地利首都）
2.We are living... of a stone-age man.我们正生活在新时代，可是却是石器时代人类的新陈代 谢。言外之意，我们的饮食不讲究科学，见什么就吃什么。石器时代，食物匮乏，人类必须四 处觅食，新陈代谢自然旺盛;而现代有高度的物质文明，如果还像石器时代人类那样狼吞虎 咽,不吃成胖子才怪呢！
3.spring up:出现。例如:A suspicion sprang up in her mind.在她的头脑里出现了一个疑团。
4.We have been overrun by fast food and Coca-Cola-ization.我们已经深受快餐食品和可口可乐化的侵害。
5.body-mass index:体质指数(BMI)，也有人称为体重指数或身高体重指数。
6.be equivalent to ：相当于,等于
7.correlate with/to：(使）与……相关联例如:Her research results correlate with his.她的研究成果与他的研究成果相关联。They find it hard to correlate one set of figures with the other.他们发现很难使这两组数字发生相互联
8.life expectancy：(根据概率统计求得的）估计寿命，预期寿命

What is the correlation between body weight and heart disease and blood pressure?

A:Ten per cent less body weight means ten per cent less risk of heart disease and high blood pressure B:hirteen per cent more body weight means ten per cent more risk of heart disease and high blood pressure C:The more body weight one gains，the more risk of heart disease and high blood pressure he has D:The less body weight one gains, the more risk of heart disease and the less risk of high ‘ blood pressure he has

(C)
Can dogs and cats live in perfect harmony in the same home People who are thinking about adopting a dog as a friend for their cats are worried that they will fight. A recent research has found a new recipe of success. According to the study, if the cat is adopted before the dog, and if they are introduced when still young (less than 6 months for cats, a year for dogs), it is highly probable that the two pets will get along swimmingly. Two-thirds of the homes interviewed reported a positive relationship between their cat and dog.
However, it wasn’t all sweetness and light. There was a reported coldness between the cat and dog in 25% of the homes, while aggression and fighting were observed in 10% of the homes. One reason for this is probably that some of their body signals are just opposite. For example, when a cat turns its head away it signals aggression, while a dog doing the same signals submission.
In homes with cats and dogs living peacefully, researchers observed a surprising behavior. They are learning how to talk each other’s language. It is a surprise that cats can learn how to talk "Dog", and dogs can learn how to talk "Cat".
What’s interesting is that both cats and dogs have appeared to develop their intelligence. They can learn how to read each other’s body signals, suggesting that the two may have more in common than we previously suspected. Once familiar with each other’s presence and body language, cats and dogs can play together, greet each other nose to nose, and enjoy sleeping together on the sofa. They can easily share the same water bowl and in some cases groom (梳理) each other.
The significance of the research on cats and dogs may go beyond pets—to people who don’t get along, including neighbors, colleagues at work, and even world superpowers. If cats and dogs can learn to get along, surely people have a good chance.
It is suggested in Paragraph 4 that cats and dogs（）

A:have common interests B:are less different than was thought C:have a common body language D:are less intelligent than was expected

Relaxation
During a state of deep relaxation, several physiological changes take place in the body: the body’s oxygen consumption is reduced; the heart heat decreases; muscle tension and sweating ease, and there is decreased sympathetic(交感的) nervous system activity. This restful state not only allows the body to repair and restore itself, but it has a calming effect on the consciousness.
How to achieve this state of relaxation, however, is a matter of opinion, and in some medical circles, a matter of controversy(争论). A recent report by Dr. David Holmes of the University of Kansas in the journal "American Psychologist" said that simply sitting in an armchair has just as many beneficial characteristics for the body as meditation(冥想) does. Researchers of other relaxation techniques disagree. These experts believe that more structured techniques, such as meditation, lead to a condition of deep relaxation.
The debate goes on, but one thing appears to be clear that the relaxation response can be reached by a number of methods, and the methods themselves are not as important as getting there. One day, one method may work best; on another day, an alternative method may be more appropriate. Once you are aware of all the methods, you can find the one that works best for you.
Some of the relaxation techniques are meditation, autoanalysis (自我心理分析) and progressive muscle relaxation. Although these techniques may not, in the end, produce more of a relaxation response than just sitting quietly in a chair, they have the added benefit of structure and discipline, and for these reasons appear to be more effective for most individuals.

According to the passage, which of the following statements is NOT true when a person is in a state of deep relaxation（　）

A:The body takes in less oxygen. B:The heart beats less frequently. C:Muscles become tense and the body sweats easily. D:The consciousness becomes more or less calmed.

{{B}}第三篇{{/B}}

{{B}}? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Relaxation{{/B}}
? ?During a state of deep relaxation, several physiological changes take place in the body: the body’s oxygen consumption is reduced; the heart heat decreases; muscle tension and sweating ease, and there is decreased sympathetic(交感的) nervous system activity. This restful state not only allows the body to repair and restore itself, but it has a calming effect on the consciousness.
? ?How to achieve this state of relaxation, however, is a matter of opinion, and in some medical circles, a matter of controversy(争论). A recent report by Dr. David Holmes of the University of Kansas in the journal "American Psychologist" said that simply sitting in an armchair has just as many beneficial characteristics for the body as meditation(冥想) does. Researchers of other relaxation techniques disagree. These experts believe that more structured techniques, such as meditation, lead to a condition of deep relaxation.
? ?The debate goes on, but one thing appears to be clear that the relaxation response can be reached by a number of methods, and the methods themselves are not as important as getting there. One day, one method may work best; on another day, an alternative method may be more appropriate. Once you are aware of all the methods, you can find the one that works best for you.
? ?Some of the relaxation techniques are meditation, autoanalysis (自我心理分析) and progressive muscle relaxation. Although these techniques may not, in the end, produce more of a relaxation response than just sitting quietly in a chair, they have the added benefit of structure and discipline, and for these reasons appear to be more effective for most individuals.
According to the passage, which of the following statements is NOT true when a person is in a state of deep relaxation?

A:The body takes in less oxygen. B:The heart beats less frequently. C:Muscles become tense and the body sweats easily. D:The consciousness becomes more or less calmed.

(C)
Can dogs and cats live in perfect harmony in the same home People who are thinking about adopting a dog as a friend for their cats are worried that they will fight. A recent research has found a new recipe of success. According to the study, if the cat is adopted before the dog, and if they are introduced when still young (less than 6 months for cats, a year for dogs), it is highly probable that the two pets will get along swimmingly. Two-thirds of the homes interviewed reported a positive relationship between their cat and dog.
However, it wasn’t all sweetness and light. There was a reported coldness between the cat and dog in 25% of the homes, while aggression and fighting were observed in 10% of the homes. One reason for this is probably that some of their body signals are just opposite. For example, when a cat turns its head away it signals aggression, while a dog doing the same signals submission.
In homes with cats and dogs living peacefully, researchers observed a surprising behavior. They are learning how to talk each other’s language. It is a surprise that cats can learn how to talk "Dog", and dogs can learn how to talk "Cat".
What’s interesting is that both cats and dogs have appeared to develop their intelligence. They can learn how to read each other’s body signals, suggesting that the two may have more in common than we previously suspected. Once familiar with each other’s presence and body language, cats and dogs can play together, greet each other nose to nose, and enjoy sleeping together on the sofa. They can easily share the same water bowl and in some cases groom (梳理) each other.
The significance of the research on cats and dogs may go beyond pets—to people who don’t get along, including neighbors, colleagues at work, and even world superpowers. If cats and dogs can learn to get along, surely people have a good chance.
It is suggested in Paragraph 4 that cats and dogs（）

A:have common interests B:are less different than was thought C:have a common body language D:are less intelligent than was expected

(C)
Can dogs and cats live in perfect harmony in the same home People who are thinking about adopting a dog as a friend for their cats are worried that they will fight. A recent research has found a new recipe of success. According to the study, if the cat is adopted before the dog, and if they are introduced when still young (less than 6 months for cats, a year for dogs), it is highly probable that the two pets will get along swimmingly. Two-thirds of the homes interviewed reported a positive relationship between their cat and dog.
However, it wasn’t all sweetness and light. There was a reported coldness between the cat and dog in 25% of the homes, while aggression and fighting were observed in 10% of the homes. One reason for this is probably that some of their body signals are just opposite. For example, when a cat turns its head away it signals aggression, while a dog doing the same signals submission.
In homes with cats and dogs living peacefully, researchers observed a surprising behavior. They are learning how to talk each other’s language. It is a surprise that cats can learn how to talk "Dog", and dogs can learn how to talk "Cat".
What’s interesting is that both cats and dogs have appeared to develop their intelligence. They can learn how to read each other’s body signals, suggesting that the two may have more in common than we previously suspected. Once familiar with each other’s presence and body language, cats and dogs can play together, greet each other nose to nose, and enjoy sleeping together on the sofa. They can easily share the same water bowl and in some cases groom (梳理) each other.
The significance of the research on cats and dogs may go beyond pets—to people who don’t get along, including neighbors, colleagues at work, and even world superpowers. If cats and dogs can learn to get along, surely people have a good chance.
It is suggested in Paragraph 4 that cats and dogs（）

A:have common interests B:are less different than was thought C:have a common body language D:are less intelligent than was expected

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