对于气焊焊口采用正火处理的目的是（）。A．清除残余应力 B．去氢 C．细化晶粒 D．

AC公司为上市公司，对期末存货采用成本与可变现净值孰低计价。2003年12月31日A材料的实际成本为60万元，市场购买价格为56万元。假设不发生其他购买费用；由于A材料市场价格的下降，市场上用A材料生产的甲产品的销售价格由105万元降为90万元，但生产成本不变，将A材料加工成甲产品预计进一步加工所需费用为24万元，预计销售费用及税金为12万元。假定该公司2003年年初“存货跌价准备”科目贷方余额1万元。2003年12月31Fl该项存货应计提的跌价准备为（）万元。

A．30 

B.5 

C．24 

D．6

根据短文内容，从短文后的选项中选出能填入空白处的最佳选项。并将答案写在答题卡指定的位置。选项中有两项为多余选项。

Most drinks stating that they are fruit-flavored (水果味道的) contain no fruit at all, while most of the rest contain only a small quantity of fruit, according to a study carried by the British Food Commission.

“Shoppers need to check the labels (标签) before buying drinks, though sometimes the actual content can be non-existent,” said Food Commission spokesperson Ian Tokelove. “Food production is highly competitive.  小题1: It will increase profits, and consumers won’t always realize they are being tricked.”

Flavorings(调味品，调料) are focused on the flavors of natural food products such as fruits, meats and vegetables, or creating flavor for food products that do not have the desired flavors. Researchers analyzed the contents of 28 strawberry-flavored products sold in stores.  小题2: Of the 11 products that did contain strawberries, five of them contained less than one percent real fruit. In addition, each juice box contained nearly eight teaspoons of sugar.

小题3: Let’s take jam as an example. Some strawberry-flavored jam was labeled as containing no artificial colors, flavors, or sweeteners, but it contained absolutely no strawberries at all.

小题4:  Consumers have the rights to know clearly about what they have bought. Under current UK law, food packages do not have to distinguish between natural and artificial flavoring. “Describing a product as strawberry flavor and covering the surface of the packet with pictures of strawberries is misleading.  小题5:Unfortunately, it is also legal and widespread,” Tokelove said. “It’s time to take measures to protect the consumers’ rights.”

A．They found that about 60 percent of them didn’t contain any fruit at all.

B．It is important and necessary to demand a small amount of flavoring in the products.

C．The products which contain real fruit are popular with people.

D．The Food Commission suggested all flavors used in a product should be listed on the packaging.E. Even products advertised as more natural often contained no fruit.

F. Actually the product contains just a tiny percentage of strawberry or even no fruit at all.

G. If companies can cut their costs by using flavoring, they are likely to do so.

某企业向银行借款3000万元，筹资费率为1%，年利息率为5.25%，所得税税率为33%，则其资金成本率为（）。

A.5.30%

B.3.55%

C.6.25%

D.4.19%

充二氧化碳气调，二氧化碳用量每（）千克散装粮充入10千克，包装粮根据粮堆孔隙度的不同酌增40%左右。

A、10000

B、15000

C、5000

D、1000

关于吊杆装置与吊杆式起重机的试验，下列说法正确的有（）

A、吊杆装置或吊杆式起重机有负荷指示器或超负荷保护器时，应进行校核或进行动作试验

B、需双杆操作的吊杆装置，应进行双杆负荷试验

C、吊货杆应放置在经审查批准的设计图纸所规定的仰角位置，重物吊离甲板后保持悬挂时间不少于5min

D、吊杆装置或吊杆式起重机按规定试验完毕后，应进行全面检查，确认是否有变形或其他缺陷存在