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

2012年10月，W市A房地产开发公司在B市城市规划区内通过出让方式取得一住宅项目建设用地使用权。2013年5月1日，建成东方花园住宅小区，并通过竣工验收。A房地产开发公司委托C中介公司代为预售。在建设期间通过商品房预售方式，W市市民李某利用现款方式购买了该小区住房一套，陈某在预售期间通过抵押贷款方式购买了商品房，并分别签订了商品房预售合同。据此背景，回答下列问题：

W市市民签订商品房预售合同后，应到( )进行商品房预售合同备案。

A:W市人民政府房产管理部门 B:B市人民政府房产管理部门 C:W市人民政府土地管理部门 D:B市人民政府土地管理部门

 When Our Eyes Serve Our Stomach

　　Our senses aren’t just delivering a strict view of what’s going on in the world；they’re affected by what’s going on in our heads¹. A new study finds that hungry people see food-related words more clearly than people who’ve just eaten.
　　Psychologists have known for decades that what’s going on, inside our head affects our senses. For example, poorer children think coins are larger than they are, and hungry people think pictures of food are brighter. Remi Radel of University of Nice Sophia-Antipolis²，France，wanted to investigate how this happens. Does it happen right away as the brain receives signals from the eyes or a little later as the brain’s high-level thinking processes get involved.
　　Radel recruited 42 students with a normal body mass index³. On the day of his or her test, each student was told to arrive at the lab at noon after three or four hours of not eating. Then they were told there was a delay. Some were told to come back in 10 minutes; others were given an hour to get lunch first. So half the students were hungry when they did the experiment and the other half had just eaten.
　　For the experiment, the participant looked at a computer screen. One by one, 80 words flashed on the screen for about l/300th of a second each. They flashed at so small a size that the students could only consciously perceive. A quarter of the words were food-related. After each word，each person was asked how bright the word was and asked to choose which of two words they’d seen — a food-related word like cake or a neutral word like boat. Each word appeared too briefly for the participant to really read it.
　　Hungry people saw the food-related words as brighter and were better at identifying food- related words. Because the word appeared too quickly for them to be reliably seen, this means that the difference is in perception⁴, not in thinking processes, Radel says.
　　“This is something great to me. Humans can really perceive what they need or what they strive for. From the experiment, I know that our brain can really be at the disposal of⁵ our motives and needs,” Radel says.

词汇：

threshold / "θreʃhəʊld / n.起点，开端；门槛
disposal / dɪˈspəʊzl / n.处理,处置;配置
neutral / ˈnju:trəl / adj.中性的；中立的
motive / "məʊtɪv / n.动机，目的
strive / straɪv / v.努力，力求;斗争

注释：

1.Our senses aren’ t just delivering a strict view of ... in our heads:这个句子的大概意思是:我们的五官感觉不仅仅让我们感知世界;五官感觉还受大脑活动的影响。
2.University of Nice Sophia-Antipolis:法国尼斯·索菲亚·安提波利斯大学，简称尼斯大学，1965年经法国政令正式宣布成立。尼斯大学在尼斯市设有7处主校园，另外，还在索菲亚·安提波利斯市(Sophia Antipolis)、戛纳市（Cannes)和芒东市（Menton)设有校区。索菲亚·安提波利斯是位于尼斯市西南侧的科技园区，是许多髙等学府的所在地。

3.body mass index:身体质量指数
4.in perception：感知
5.at the disposal of:受到……的控制

Why was there a delay on the day of the experiment?

A:Because hungry people needed time to fill their stomach. B:Because Radel wanted to create two groups of testees, hungry and non-hungry. C:Because noon was not the right time for any experiment. D:Because Radel needed time to select participants in terms of body mass index.

NASA launched the first space mission to Pluto yesterday as a powerful rocket hurled the New Horizons spacecraft on a nine-year, three-billion-mile journey to the edge of the solar system
As it soared toward a 2007 meeting with Jupiter, whose powerful gravitational field will shoot it on its way to Pluto. mission managers said radio communications confirmed that the 1,054-pound craft was in good health.
The $700 million mission began when a Lockheed Martin Atlas 5 rocket rose from a launching pad at the Cape Canaveral Air Force Station in Florida at 2 p.m., almost an hour later than planned because of low clouds that obscured a clear view of the flight path by tracking cameras.
Less than an hour later, all three stages of the booster rocket worked as planned, and the spacecraft separated from them and sprinted away toward deep space. The robot ship sped away at about 36,000 miles per hour, the fastest flight of any spacecraft sent from Earth. allowing it to pass the Moon in about nine hours.
"This is a historic day," said Alan Stem of the Southwest Research Institute in Boulder, Colo, the mission’s principal scientist and team leader. Speaking at a news conference at the Kennedy Space Center in Florida. Dr. Stern said the timing assured that the New Horizons would arrive for its closest approach to Pluto on July 14, 2015—the 50th anniversary of the first flyby of Mars by the Mariner 4. the mission that began the exploration of the planets.
The New Horizons is powered by a small plutonium-fired electric generator. Its instruments include three cameras, for visible-light, infrared and ultraviolet images, and three spectrometers to study the composition and temperatures of Pluto’s thin atmosphere and surface features. It also carries a University of Colorado dust counter, the first experiment to fly on a planetary mission that is entirely designed and operated by students. This is the only experiment that will not hibernate during the mission.
Yesterday’s liftoff also paid regard to Pluto’s discoverer, the astronomer Clyde W. Tombaugh. who in 1930 became the only American to find a planet in the solar system.(He died at 90. in 1997.) His widow, Patricia Tombaugh. 93. and other family members were present at the cape, and some of his remains were among the commemorative items aboard the spacecraft. "Some of Clyde’s ashes are on their way to Pluto today," Dr. Stem said.
The New Horizons is to reach Jupiter’s gravitational field in 13 months. The trip to Pluto will take eight more years, most of which the craft will spend in electronic "hibernation" to save power and wear on the equipment needed for its seven experiments.
In addition to the two-hour delay, the launching was postponed twice in two days—on Tuesday by strong winds at the cape and on Wednesday by a storm that caused a power; failure at the spacecraft’s control center at the Johns Hopkins University Applied Physics Laboratory in Laurel. Md. Mission planners had until Feb. 14 to launch the mission this year, but only until the end of this month to use the gravity boost from Jupiter, which will shorten the trip to Pluto by five years.
According to the text, the dust counter is______.

A:the first experiment on the way to the space run independently by students B:the first planetary experiment C:the first one of the seven experiments D:the first experiment that will not hibernate

W: The experiment has been completed, hash' t it
M:______

A:Yes. We need another week to complete it. B:Yes. It has been completed beautifully. C:No. It was completed last week. D:No. I have no idea about it.

W: The experiment has been completed, hash’ t it
M:（）

A:Yes. We need another week to complete it. B:Yes. It has been completed beautifully. C:No. It was completed last week. D:No. I have no idea about it.

W: The experiment has been completed, hash' t itM:______

A:Yes. We need another week to complete it. B:Yes. It has been completed beautifully. C:No. It was completed last week. D:No. I have no idea about it.