试题与答案

用容量为50米3的油罐车去运1000吨煤油,需要______节油罐车.(ρ煤油=

题型:填空题

题目:

用容量为50米3的油罐车去运1000吨煤油,需要______节油罐车.(ρ煤油=0.8×103千克/米3

答案:

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参考答案:B

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The massive magnitude(震级) 8.8 earthquake that struck the west coast of Chile moved the entire city of Concepcion at least 10 feet to the west, and moved other parts of South America as far apart as the Falkland Islands and Fortaleza, Brazil.

These measurements, produced from data gathered by researchers from four universities and several agencies, paint a much clearer picture of the power behind this earthquake, believed to be the fifth-most-powerful since instruments have been available to measure earthquake.

Buenos Aires, the capital of Argentina moved about 1 inch to the west. And Chile's capital, Santiago, moved about 11 inches to the west-southwest. The cities of Valparaiso and Mendoza, Argentina, northeast of Concepcion, also moved.

The quake's epicenter (震中) was in a region of South America that's part of the so-called “ring of fire,” an area of major seismic(地震的) stresses which encircles(环绕,包围) the Pacific Ocean. All along this line, the plates on which the continents move press against each other.

Mike Bevis, professor of earth sciences at Ohio State, has led a project since 1993 that has been measuring crustal(地壳的)movement in the Central and Southern Andes. The effort is called the Central and Southern Andes GPS Project, or CAP.

Ben Brooks, an associate researcher with the School of Ocean and Earth Science and Technology at the University of Hawaii, said that the event, offers a unique opportunity to better understand the seismic processes that control earthquakes.

“We now have modern, precise instruments to evaluate this event, and because the site borders a continent, we will be able to get evidences of the changes it caused.” said Brooks.

小题1:What is the main idea of the passage?

A.The earthquake in Chile was dangerous.

B.Earthquake often happen in Chile

C.The earthquake in Chile moved cities.

D.The earthquake in Chile had been predicted.小题2:Which of the following cities moved to the west most?

A.Concepcion

B.Buenos Aires

C.Santiago

D.Valparaiso小题3: The underlined words “ring of fire” in Paragraph 4 refer to __________.

A.the fire and the earthquake

B.the beautiful places around the ocean

C.the plate on which South America lies

D.the area around the Pacific Ocean小题4: What do we know about CAP?

A.It is under the leadership of Mike Bevis.

B.It observes earthquakes worldwide.

C.It is designed to watch climate changes.

D.It mainly studies the Pacific Ocean.

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题型:问答题

20×0年1月1日,甲公司用银行存款2000万元从证券市场上购入无关联关系的乙公司发行在外60%的股份从而能够控制乙公司。同日,乙公司所有者权益账面价值为3000万元(与可辨认净资产公允价值相等),其中:股本为2000万元,资本公积为500万元,盈余公积为50万元,未分配利润为450万元。其他资料如下:
(1)乙公司20×0年度实现净利润750万元,提取盈余公积75万元;宣告分派现金股利200万元,无其他所有者权益变动。20×1年实现净利润1000万元,提取盈余公积100万元,宣告分派现金股利300万元,无其他所有者权益变动。
(2)20×0年乙公司销售一批产品给甲公司,售价100万元,成本60万元,甲公司20×0年该批产品全部未实现对外销售形成期末存货;20×1年乙公司又出售一批产品给甲公司,售价160万元,成本100万元,甲公司20×1年对外销售20×0年从乙公司购进产品的80%,销售20×1年从乙公司购进产品的60%。
(3)甲公司20×0年6月20日出售一件产品给乙公司,产品售价为300万元,成本为240万元,乙公司购入后作管理用固定资产适用并据以入账,该项固定资产于当月投入使用,预计使用年限为5年,预计净残值为零,采用年限平均法计提折旧。
(4)其他有关资料:
①上述公司所得税均采用资产负债表债务法核算,适用的所得税税率均为25%。
②假定内部交易形成的资产未发生减值。
③假定内部交易抵销应考虑所得税的影响。
④假定不考虑现金流量表项目的抵销。
要求:

编制甲公司20×0年和20×1年与长期股权投资业务有关的会计分录。

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