试题与答案

(1+x)3+(1+x)4+…+(1+x)n+2的展开式中x2的系数是( ) A.

题型:选择题

题目:

(1+x)3+(1+x)4+…+(1+x)n+2的展开式中x2的系数是(  )
A.C
 3n+3
B.C
 3n+3
-1
C.C
 3n+2
-1
D.C
 3n+2

答案:

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题型:阅读理解

Not all vegetables need lots of sunshine. Mark Hoffman and his wife own a bed-and-breakfast guesthouse in rural Kempton, Illinois. They often serve their guests fresh products from the garden.

The Hoffmans have been growing food and flowers for twenty-five years. For almost ten of those years, Mr. Hoffman has been experimenting and working with shade (阴凉) plantings. He says, “The bottom line here is that most plants will produce more in full sun. But if you do not have full sun, there are other choices.”

For example, he grows tomatoes near oak trees. Oak trees can produce a lot of shade. But Mr. Hoffman says his tomato plants grow as long as they get five hours’ direct sunshine a day, especially morning sun. Not only does this go against the traditional advice that tomatoes need six, eight, even twelve hours’ full sun a day. It also shows how plants and tree roots can share nutrients and water.

Mr. Hoffman says plants with wider leaves seem to do better in shady environments. He also found that his potatoes did better partly in shade than in full sun.

Moving them out of the sun helped control an insect problem. Mr. Hoffman does not use pesticide (农药). Instead, he planted the potatoes in the shade, especially on the east side of the tree. The potatoes get morning sun, but they are shaded during the hottest part of the day. Some insects dislike shade, and the hottest part day is when they do the worst of their damage.

Time of day, sun intensity (强度), shadows from trees, walls and buildings all influence how much sunlight falls on plants. And people interested in shade planting should also remember something else. The term “shade” can describe different amounts of darkness. It can even mean different things in different parts of the world.

小题1:How many hours of sunshine are enough to keep tomato plants growing in Hoffman’s garden?

A.five hours a day

B.Six hours a day

C.Eight hours a day

D.Twelve hours a day小题2:From the passage we can know that ______ .

A.plants with wider leaves produce more in full sun.

B.as a matter of fact, plants don’t need to grow in full sun.

C.the more sunshine plants get, the more they will produce

D.plants with wider leaves grow better in shadows小题3:All of the following can influence how much sunlight falls on plants EXCEPT ______.

A.length of day time

B.brightness of the sun

C.changes of the season

D.shadows小题4: Which of the following can best describe Mr. Hoffman?

A.Curious

B.Experienced

C.Easy-going

D.Funny小题5:We may read the passage on a website in the section of ______.

A.environment

B.travelling

C.agriculture

D.lifestyle

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题型:问答题

甲股份有限公司(本题下称“甲公司”)为上市公司,系增值税一般纳税人,适用的增值税税率为17%。相关资料如下:
(1)2006年1月1日,甲公司以银行存款11000万元,自乙公司购入W公司80%的股份。乙公司系甲公司的母公司的全资子公司。
W公司2006年1月1日股东权益总额为15000万元,其中股本为8000万元、资本公积为3000万元、盈余公积为2600万元、未分配利润为1400万元。
W公司2006年1月1日可辨认净资产的公允价值为17000万元。
(2)W公司2006年实现净利润2500万元,提取盈余公积250万元。当年购入的可供出售金融资产因公允价值上升确认资本公积300万元。
2006年W公司从甲公司购进A商品400件,购买价格为每件2万元。甲公司A商品每件成本为1.5万元。
2006年W公司对外销售A商品300件,每件销售价格为2.2万元;年末结存A商品100件。
2006年12月31日,A商品每件可变现净值为1.8万元:W公司对A商品计提存货跌价准备20万元。
(3)W公司2007年实现净利润3200万元,提取盈余公积320万元,分配现金股利2000万元。2007年W公司出售可供出售金融资产而转出2006年确认的资本公积120万元,因可供出售金融资产公允价值上升确认资本公积150万元。
2007年W公司对外销售A商品20件,每件销售价格为1.8万元。
2007年12月31日,W公司年末存货中包括从甲公司购进的A商品80件,A商品每件可变现净值为1.4万元。A商品存货跌价准备的期末余额为48万元。
要求:

编制甲公司2006年度合并财务报表时对W公司长期股权投资的调整分录及相关的抵消分录。

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