短期贷款是为了满足生产经营周期资金的不足的临时需要。 ( )

C

The outstretched(伸出的) hand caught my eyes immediately. I’d fallen on the sidewalk, having tripped on the curb(路边). A hand was there, ready to help me. Then, warm smile and, “ Are you OK?”

I’d fallen on my hands and knees, and I was fine. But I loved seeing that hand reaching toward me. The woman helped me up, made sure I was all right, and we both went our way.

As I remembered this incident during the next few days, it became a symbol of the significance of helping another one. In the grand scheme of things, such help may often seem small, but at the moment it’s needed, it can feel very significant.

One of my most meaningful lessons on how to help others came at the end of a week-long music workshop. At that final gathering, we each had the opportunity to perform for the other participants. A woman who was  much more experienced and accomplished(技艺高超的)than I ---- a piano teacher who attended the workshop in order to learn new teaching techniques- invited me to play the piano with her. I'd actually been quite happy as part of the audience, watching the other students perform. My piano skills were elementary, and my confidence was low.

When she asked, though, it was almost as if she’d taken me by the hand and led me to the piano. As I plunked out a melody(旋律), she played a lovely accompaniment. Hearing that accompaniment to my melody moved me to tears. She was helping my music be beautiful—helping me play my song. But the lasting impact of that experience related to much more. I took away with me the lesson that we are each here to help one another “ play our songs” --- live our lives to the fullest, be the individuals whom we are.

63. What is the main idea of the passage?

A. The significance of helping one another.

B. My experience of playing the piano.

C. The people who helped me out.

D. The incident I remembered on the street.

64. Why did the author just want to be part of the audience?

A. She couldn’t play the piano quite well.

B. There was no time left for her to perform.

C. Nobody invited her to play the piano.

D. She was too shy to perform in public.

65. We can infer from the passage that the melody played by the author was ____.

A. moving  B. lovely  C. so-so  D. beautiful

66. Which of the following statements is NOT true according to the passage?

A. The author appreciated the two women’s help.

B. Small help is also important when it is needed.

C. A piano teacher invited the author to play the piano together.

D. The author was moved to tears because of the beautiful music.

甲股份有限公司(以下简称甲公司)2003年至2005年投资业务有关的资料如下：
(1) 2003年1月1日，甲公司与ABC公司达成协议，以市区200亩土地的土地使用权和两栋办公楼换入ABC公司拥有的乙公司25%的股权和T公司10%的股权。
甲公司200亩土地使用权的账面价值为6760万元，公允价值为13520万元，未曾计提减值准备。两栋办公楼的原价为16900万元，累计折旧为13520万元，公允价值为3380万元，未曾计提减值准备。
ABC公司拥有乙公司25%的股权的账面价值及其公允价值均为10140万元；拥有T公司 10%的股权的账面价值及其公允价值均为6760万元。
甲公司为换入乙公司25%的股权支付税费16万元，甲公司为换入T公司10%的股权支付税费4万元。
甲公司对乙公司投资具有重大影响，采用权益法核算，甲公司对T公司投资不具有重大影响，采用成本法核算。
2003年1月1日，乙公司所有者权益总额为24200万元。
(2) 2003年5月2日，乙公司宣告发放2002年度的现金股利600万元，并于2003年5月26日实际发放。
(3) 2003年度，乙公司实现净利润3800万元。
(4) 2004年5月10日，乙公司发现2003年漏记了本应计入当年损益的费用100万元 (具有重大影响)，其累积影响净利润的数额为67万元。
(5) 2004年度，乙公司发生净亏损1900万元。
(6) 2004年12月31日，因乙公司发生严重财务困难，甲公司预计对乙公司长期股权投资的可收回金额为5000万元。
(7) 2005年5月，乙公司获得债权人豁免其债务并进行会计处理后，增加资本公积1000万元。
(8) 2005年9月3日，甲公司与丙股份有限公司(以下简称丙公司)签订协议，将其所持有乙公司的25%的股权全部转让给丙公司。股权转让协议如下：①股权转让协议在经甲公司和丙公司的临时股东大会批准后生效；②股权转让价款总额为6000万元，协议生效日丙公司支付股权转让价款总额的90%，股权过户手续办理完成时支付股权转让价款总额的10%。
2005年10月31日，甲公司和丙公司分别召开临时股东大会批准了上述股权转让协议。当日，甲公司收到丙公司支付的股权转让价款总额的90%。截止2005年12月31日，上述股权转让的过户手续尚未办理完毕。
(9) 2005年度，乙公司实现净利润1000万元，其中1月至10月份实现净利润800万元。假定：①甲公司对股权投资差额按10年平均摊销；②甲公司计提法定盈余公积和法定公益金的比例均为10%；③除上述交易或事项外，乙公司未发生导致其所有者权益发生变动的其他交易或事项。
要求：编制甲公司2003年至2005年投资业务相关的会计分录。(“长期股权投资”科目要求写出明细科目；答案中的金额单位用万元表示。)

兴奋（刺激）阈

辛味药的作用是（）。

A.发散、行气、行血

B.收敛固涩

C.软坚散结、泻下

D.补益、和中、缓急

E.渗湿利水

烧结法生产Al₂O₃过程中，熟料溶出是采用（）作为调整液来溶出的。

A、水

B、苛性碱溶液

C、碳酸碱溶液

D、稀铝酸钠溶液