麻疹患者入院时应（） A.安排在危重病房 B.安排在普通病房 C.安排在隔离病房 D

计算分析题：

甲公司为上市公司，20×8年度、20×9年度与长期股权投资业务有关的资料如下：

(1)20×8年度有关资料：

①1月1日，甲公司以银行存款4000万元和公允价值为3000万元的专利技术(成本为3200万元，累计摊销为640万元)从乙公司其他股东处受让该公司15％的有表决权股份，对乙公司不具有重大影响。乙公司股份在活跃市场中无报价，且公允价值不能可靠计量。此前，甲公司与乙公司及其股东之间不存在关联方关系。当日，乙公司可辨认净资产公允价值和账面价值均为40000万元。

②2月25日，乙公司宣告分派上年度现金股利4000万元；3月1日甲公司收到乙公司分派的现金股利，款项存入银行。

③乙公司20×8年度实现净利润4700万元。

(2)20×9年度有关资料：

①1月1日，甲公司以银行存款4500万元从乙公司其他股东处受让取得该公司l0％的股份，并向乙公司派出一名董事。

当日，乙公司可辨认净资产公允价值为40860万元；X存货的账面价值和公允价值分别为1200万元和1360万元；其他资产、负债的公允价值与账面价值相同。

②3月28日，乙公司宣告分派上年度现金股利

2000万元，4月1日，甲公司收到乙公司分派的

现金股利，款项存入银行。

③12月31日，乙公司持有的可供出售金融资产公允价值增加200万元，乙公司已将其计入资本公积。

④至12月31日．乙公司在1月1日持有的X存货已有50％对外出售。

⑤乙公司20×9年度实现净利润5000万元。其他相关资料：甲公司与乙公司采用的会计期

间和会计政策相同；均按净利润的10％提取法定盈余公积；甲公司对乙公司的长期股权投资在20×8年末和20×9年末均未出现减值迹象；不考虑所得税等其他因素。

要求：

(1)分别指出甲公司20×8年度和20×9年度对乙公司长期股权投资应采用的核算方法。

(2)编制甲公司20×8年度与长期股权投资业务有关的会计分录。

(3)编制甲公司20×9年度与长期股权投资业务有关的会计分录。

(答案中的金额单位用万元表示)

阅读理解

       A jobless man wanted very much to have the position of "office boy" at Microsoft. The HR manager

interviewed him and then watched him cleaning the floor as a test. "You have passed the test," he said.

"Give me your e-mail address and I'll send you the form to fill in and the date when you may start." The

man replied, "But I don't have a computer, neither an e-mail." "I'm sorry," said the HR manager. "If you

don't have an e-mail, that means you are not living. And anyone who isn't living cannot have the job."

       The man left with no hope at all. He didn't know what to do with only $10 in his pocket. He thought

and thought. Then he went to the supermarket and bought 10 kilos of tomatoes. He sold the tomatoes

from door to door. In less than two hours, he had 20 dollars. He repeated the operation three times, and

started to go early every day, and returned home late. Shortly, he bought a cart , then a truck, then he

had his own fleet of delivery vehicles(运货车队). Five years later, the man was one of the biggest food

retailers (零售商)  in the US.

       One day, one of his friends asked him for his e-mail. He said, "I haven't got one." His friend couldn't

believe his ears. "Can you imagine what you could have been if you had an e-mail?" The man thought for a while and replied, "Yes, I'd be an office boy at Microsoft!"

1. What did the man do for the test? 

A. He sent e-mails.

B. He did the cleaning

C. He sold computers.  

D. He filled in forms.

2. The man didn't get the job because he_______.      

A. disliked such a job                    

B. didn't pass the test

C. didn't have an e-mail                  

D. knew nothing about computers

3. The man ______after he left Microsoft.  

A. went to look for another job            

B. asked for food from door to door

C. thought of an idea to make monkey      

D. bought a computer and got an e-mail

4. Why could the man become one of the biggest food retailers in the US?

A. Because he had many friends to help him.

B. Because he was smart and worked very hard.

C. Because he had his own fleet of delivery vehicles.

D. Because he wanted to show Microsoft he was living.

5. What does the story want to tell us?

A. Computers are very important in our daily life.

B. Everyone can make a lot of money with only$10.

C. The HR manager didn't find the ability of the man.

D. Nothing in the world is impossible if we work hard.

兰小学举办国庆六十周年征文活动，六年级一班有8篇征文入选，六年级二班有3篇征文入选，两个班一共入选了多少篇征文？

男，40岁，长期电脑操作，思虑劳作致失眠，常彻夜难寐，伴心悸，健忘，头晕目眩，汗出，纳呆，腹胀，脉细弱，舌淡苔白，针灸取穴应选（）.

A.心俞、肾俞、太溪、神门、三阴交

B.心俞、厥阴俞、神门、三阴交

C.心俞、胆俞、大凌、丘墟、神门、三阴交

D.肝俞、间使、神门、三阴交

E.脾俞、心俞、神门、三阴交

锈菌目的分类依据是（）.

A、冬孢子的形态特征和排列方式

B、冬孢子的大小

C、冬孢子的有无

D、冬孢子的颜色