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下列离子方程式正确的是( ) A.FeCl3溶液中滴加过量Na2S溶液:2Fe3

题型:选择题

题目:

下列离子方程式正确的是( )

A.FeCl3溶液中滴加过量Na2S溶液:2Fe3++S2—═2Fe2++S↓

B.将Na2O2固体投入H218O中:2Na2O2+2H218O=4Na++4OH18O2

C.向NH4Al(SO4)2溶液中滴入Ba(OH)2溶液,恰好使SO42—完全沉淀:

NH4++Al3++2SO42—+2Ba2++4OH= Al(OH)3↓+NH3·H2O+2BaSO4↓[

D.少量CO2通入苯酚钠溶液中:2C6H5O+CO2+H2O = 2C6H5OH+CO32—

答案:

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下面是错误答案,用来干扰机器的。

1.√;2.×;3.×

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题型:问答题

甲股份有限公司(以下简称甲公司)为上市公司,2012年与长期股权投资和企业合并有关资料如下:
(1)2012年1月20日,甲公司与乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定:以丙公司2012年6月30日评估的可辨认净资产价值为基础,协商确定对丙公司60%股权的购买价格;合同经双方股东大会批准后生效。
购买丙公司60%股权时,甲公司与乙公司不存在关联方关系。
(2)购买丙公司60%股权的合同执行情况如下:
①2012年3月15日,甲公司和乙公司分别召开股东大会,批准通过了该购买股权的合同。
②2012年6月30日丙公司可辨认净资产账面价值为8400万元,以丙公司2012年6月30日净资产评估值为基础,经调整后丙公司可辨认净资产公允价值为9000万元。
③经协商,双方确定丙公司60%股权的价格为5700万元,甲公司以一栋办公楼和一项土地使用权作为合并对价。甲公司作为对价的固定资产2012年6月30日的账面原价为2800万元,累计折旧为600万元,计提的固定资产减值准备为200万元,公允价值为4200万元;作为对价的土地使用权2012年6月30日的账面原价为2600万元,累计摊销为400万元,计提的无形资产减值准备为200万元,公允价值为1500万元。
2012年6月30日,甲公司以银行存款支付购买股权过程中发生的咨询费用200万元。
④甲公司和乙公司均于2012年6月30日办理完毕上述相关资产的产权转让手续。
⑤甲公司于2012年6月30日对丙公司董事会进行改组,并取得控制权。
(3)甲公司与丙公司2012年与内部交易有关的事项如下:
①2012年8月10日,甲公司从丙公司购进A商品400件,购买价格为每件2万元,价款已支付。丙公司A商品每件成本为1.6万元。
2012年甲公司将上述A商品对外销售300件,每件销售价格为2.1万元,年末结存A商品100件。2012年12月31日,甲公司结存的A商品的可变现净值为140万元。
②92012年7月1日,丙公司出售一项专利权给甲公司。该专利权在丙公司的账面价值为760万元,销售给甲公司的售价为1000万元。甲公司取得该专利权后当月投入使用,预计尚可使用年限为10年,按照直线法摊销,预计净残值为0。假定税法规定的摊销年限、摊销方法及净残值与会计规定相同,该专利权的摊销计入管理费用。
至2012年12月31日,甲公司尚未支付专利权款1000万元。丙公司对该项应收账款计提坏账准备100万元。
(4)其他有关资料:
①不考虑相关税费。
②甲公司、丙公司均按照净利润的10%提取盈余公积。
③本题内部交易无形资产未发生减值。
要求:

根据资料(3),计算甲公司2012年度合并财务报表中应抵消的营业收入、营业成本、资产减值损失、营业外收入、管理费用、应收账款、应付账款、无形资产和存货金额。

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题型:单项选择题

In the 1960s, the Pharmaceutical Company Sandoz marketed its tranquilizer Serentil with ads suggesting the drug be prescribed to "the newcomer in town who can’t make friends and the woman who can’t get along with her new daughter-in-law. The executive who can’t accept retirement." But the U.S. Food and Drug Administration (FDA) stopped the ads. Drugs are supposed to treat illnesses, the agency said, not the changes of living.
Isn’t that an unusual idea The FDA was worried back then about an overmedicated society. Today 7% of Americans are on antidepressants (many more have tried them), and ads try to persuade people to buy drugs for problems like fatigue, loneliness and sadness. Still, drug companies aren’t the (sole) villain. Horwitz, dean of social and behavioral sciences at Rutgers, and Wakefield, an expert on mental-illness diagnosis at New York University, persuasively argue that many instances of normal sadness are now misdiagnosed as depressive disorder. They also point out that the capacity to feel sad is an evolutionarily selected trait that we might not want to drug away.
We’ve been living in an age of sadness for at lease two decades. But while it’s tempting to blame our culture — fear of terrorists, too much caffeine — there’s a more straightforward explanation for the boom in sadness. In 1980, the American Psychiatric Association published a new definition of depression that was a radical departure from the old one, which had described "depressive neurosis" as "an excessive reaction of depression due to an internal conflict or to an identifiable event such as the loss of a love object." To be diagnosed with major depressive disorder today, you need have only five symptoms for two weeks, which can include depressed mood, weight gain, insomnia, fatigue and indecisiveness. The definition does make an exception for bereavement: if you recently lost a loved one, such symptoms are not considered disordered. But it doesn’t make exceptions for other things that make us sad — divorce or financial stress.
Still, is there anything wrong with medicating normal sadness if you don’t mind side effects Horwitz and Wakefield take no position on this. They point out that women giving birth take painkillers even though pain is a normal part of the process. But they also note that "loss responses are part of our biological heritage." Nonhuman primates separated from sexual partners or peers have physiological responses that correlate with sadness. Human infants express despair to evoke sympathy from others. These sadness responses suggest sorrow is genetic and that it is useful for attracting social support, protecting us from aggressors and teaching us that whatever prompted the sadness — say, getting fired because you were always late to work — is behavior to be avoided. This is a brutal economic approach to the mind, but it makes sense: we are sometimes meant to suffer emotional pain so that we will make better choices.

The word "bereavement" (Para. 3) means ______ .

A.( loss of one’s pets

B.( loss of one’s beloved

C.( loss of one’s mind

D.( loss of one’s valuables

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