试题与答案

It seems that politicians around the world

题型:单项选择题

题目:

It seems that politicians around the world are thinking about the health of their countries. While in China, Chen Zhu has announced his plans for a universal(全体的,普遍的)health service and reform across health services. Gordon Brown, the UK Prime Minister, has also announced he is planning to make some changes in our health service.

The crux(关键)of Mr. Brown's proposals are related to giving the NHS (National Health Service) a greater focus on prevention, rather than just curing patients.

He is planning to introduce increased screening for common diseases such as heart disease, strokes(中风), and cancer, for example, breast cancer. In Britain there are 200,000 deaths a year from heart attacks and strokes, many of which might have been avoided if the condition had been known about.

Initially, the diagnostic (诊断的) tests will be available for those who are vulnerable, or most likely to have the disease. One example is a plan to offer all men over 65 an ultrasound test to check for problems with the main artery (动脉), a condition which kills 3,000 men a year.

The opposition have criticized Mr. Brown's proposals, saying that they are just a trick, and claiming that there is no proper timetable for the changes. They also say that Mr. Brown is reducing the money available for the treatment of certain conditions while putting more money towards testing for them.

The NHS was founded in 1948, and is paid for by taxation. The idea is that the rich pay more towards the health service than the poor. However in recent years there has been a great increase in the use of private healthcare, because it’s much quicker. NHS waiting lists for operations can be very long, so many people who can afford it choose to pay for medical care themselves.

Which of the following is the reason for the increasing private health care?()

A.People are paying more attention to their own health.

B.People are well off enough to pay their health care.

C.The NHS was not available for most of the people.

D.It’ s not so convenient for people to go to the NHS for their health care.

答案:

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参考答案:(1)个性特点:①自我意识高涨;②反抗心理;③情绪表现的矛盾性。(2)情绪表现:①狂暴性与温和性;②可变性与固执性共存;③内向性与表现性共存。(3)人际交往:①改变了集体性的交友方式;②同龄...

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甲公司系国有独资公司,经批准自2008年1月1日起执行《企业会计准则》。甲公司对所得税一直采用债务法核算,适用的所得税税率为25%。甲公司自设立以来,一直按净利润的10%计提法定盈余公积,不计提任意盈余公积。
(1)为执行《企业会计准则》,甲公司对2008年以前的会计资料进行复核,发现以下问题:
①甲公司自行建造的办公楼已于2007年6月30日达到预定可使用状态并投入使用。甲公司未按规定在6月30日办理竣工决算及结转固定资产手续。2007年6月30日,该“在建工程”科目的账面余额为2000万元。2007年12月31日该“在建工程”科目账面余额为2190万元,其中包括建造该办公楼相关的专门借款在2007年7月至12月期间发生的利息50万元,应计入管理费用的支出140万元。
该办公楼竣工决算的建造成本为2000万元。甲公司预计该办公楼使用年限为20年,预计净残值为零,采用年限平均法计提折旧。至2008年1月1日,甲公司尚未办理结转固定资产手续。
②以400万元的价格于2006年7月1日购入的一套计算机软件,在购入当日将其作为管理费用处理。按照甲公司的会计政策,该计算机软件应作为无形资产确认入账,预计使用年限为5年,采用直线法摊销。
③“预付账款”账户余额中的600万元未按期结转为费用,其中应确认为2007年销售费用的为400万元、应确认为2006年销售费用的为200万元。
④误将2006年12月发生的一笔销售原材料收入1000万元,记入2007年1月的其他业务收入;误将2007年12月发生的一笔销售原材料收入2000万元,记入2008年1月的其他业务收入。其他业务收入2006年的毛利率为20%,2007年的毛利率为25%。
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(1)甲公司上述固定资产的折旧年限、预计净残值以及折旧方法均符合税法的规定。
(2)上述差错均具有重要性。

B设备2008年应计提的折旧额为( )万元。

A.1000

B.1500

C.1750

D.2000

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