结构化分析方法是面向( )的自顶向下，逐步求精进行需求分析的方法。 A．对象 B

患者拔牙后两周创口愈合，局部有一骨楞压痛明显，此时最佳处理方法（）

A.观察，局部不进行处理

B.局部按摩

C.舌系带延长术

D.牙槽突修整术

E.上颌结节修整术

A公司是一个集汽车生产、销售、汽车修理修配于一体的大型企业。2×13年，A公司发生了以下业务。（1）3月1日，A公司购入了一批汽车零部件，用于自产自销的汽车。该批零部件的购买价款为500万元，发生的增值税进项税额为85万元。购买过程中发生了运杂费20万元，到年末，已领用50%用于生产汽车，该批汽车尚未完工，到年末发生了除零部件之外的成本总额200万元。（2）5月30日，接受B公司的委托代为销售一批汽车，汽车的成本总额为2000万元，共50辆。双方约定，A公司需按照每辆60万元的价格对外销售，按不含税售价的15%收取代销手续费。到年末，已对外销售20辆。（3）6月30日，A公司接受C公司委托代为生产10辆汽车。这10辆汽车是由于C公司发生配件短缺造成的尚未组装完工的汽车，组装完成后交回给C公司。A公司在组装过程中领用螺钮等配件价值200万元，发生人工成本为100万元，到年末尚未组装完成。（4）2×13年年末，A公司为了鼓励职工工作，购买了一批面粉和食用油作为过年福利，共花费300万元。该批面粉和食用油尚未发放给职工。假定A公司适用的增值税税率为17%，不考虑其他因素。要求：（1）假定资料（1）中该批尚未领用的零部件市场销售价格为200万元，该批零部件全部用于生产汽车至完工将发生成本500万元，该汽车的市场销售价格为900万元，预计将发生销售费用80万元。判断资料（1）中尚未领用的零部件是否发生了减值。（2）根据资料（2），判断受托代销的汽车是否应在A公司的存货项目中列示，如果列示，请计算此批汽车在存货项目中列示的金额；计算A公司因销售该汽车确认的收入金额。（3）根据资料（1）～资料（4），计算以上交易或事项对年末资产负债表"存货"项目的影响金额。

As I walked home one freezing day, I stumbled(绊脚) on a wallet in the street. I picked it up and looked inside to find some   21  so that I could call the owner. But the wallet   22 only three dollars and a letter, which looked as if it had been in there for years. The envelope was   23  and the only thing on it was the return address. I started to open the letter,   24 to find some clue. Then I saw the dateline－1924. The letter had been written almost sixty years earlier! It was written in a beautiful handwriting, on blue paper with a little flower in the left-hand corner. It was a “Dear John”(绝交) letter that told the   25 , Michael, that the writer could not see him any more because her mother   26  it. Even so, she wrote that she would  27  love him. It was signed Hannah.

It was a beautiful letter, but there was no   28 , except for the name Michael, to identify the owner.   29  if I called the information center, the operator could find a phone listing for the address on the envelope. Actually, I took great   30  to find both Hannah and Michael, who still remained single. Then, after sixty years’ separation, they married each other in their late seventies. And I was invited to be their best man!

21．A．identification          B．qualification            C．recognition             D．description

22．A．cost                       B．filled                      C．contained         D．included

23．A．new                       B．worn                      C．pretty                     D．attractive

24．A．managing               B．wondering              C．supposing               D．hoping

25．A．receiver                  B．owner                     C．friend                     D．partner

26．A．allowed                  B．forced                    C．forbade                   D．promised

27．A．ever                       B．never               C．always                    D．even

28．A．problem                 B．way                        C．mark                      D．sign

29．A．Only                      B．Even                      C．As                          D．Maybe

30．A．pains                      B．risks                       C．actions                    D．cautions

处理拒爆时可距拒爆炮眼（）米以外打眼。

A、0.1

B、0.2

C、0.3

D、0.5

网点尾箱的设置正确的是（）。

A.营业机构可根据业务的实际情况设置若干个尾箱

B.尾箱根据使用及保管情况既可挂在机构名下，也可挂在某个柜员名下

C.机构名下可同时挂多个尾箱；每个柜员名下仅可挂一个尾箱

D.柜员间不能进行尾箱移交或互换