对于政府投资项目，采用直接投资和资本金注入方式的，除特殊情况外不再审批（） A．开工

甲股份有限公司(以下简称甲公司)1995年至2003年度有关业务资料如下：

(1) 1995年1月1日，甲公司股东权益总额为46 500万元(其中，股本总额为10 000万股，每股面值为1元；资本公积为30 000万元；盈余公积为6 000万元；未分配利润为500万元)。1995年度实现净利润400万元，股本与资本公积项目未发生变化。 1996年3月1日，甲公司董事会提出如下预案：

①按1995年度实现净利润的10%提取法定盈余公积，按1995年度实现净利润的5%提取法定公益金。

②以1995年12月31日的股本总额为基数，以资本公积(股本溢价)转增股本，每10股转增4股，计4 000万股。

1996年5月5日，甲公司召开股东大会，审议批准了董事会提出的预案，同时决定分派现金股利300万元。

1996年6月10日，甲公司办妥了上述资本公积转增股本的有关手续。

(2) 1996年度，甲公司发生净亏损3 142万元。

(3) 1997年至2002年度，甲公司分别实现利润总额200万元、300万元、400万元、500万元、600万元和600万元。假定甲公司采用应付税款法核算所得税，适用的所得税税率为 33%；无其他纳税调整事项。

(4) 2003年5月9日，甲公司股东大会决定以法定盈余公积弥补2002年12月31日账面累计未弥补亏损。

假定：

①1996年发生的亏损可用以后5年内实现的税前利润弥补；

②除前述事项外，其他因素不予考虑。

要求：

编制甲公司2003年5月以法定盈余公积弥补亏损的会计分录。（“利润分配”、“盈余公积”科目要求写出明细科目；答案中的金额单位用万元表示。）

综合类机动车驾驶员培训机构一般分为（）。

A.二级

B.三级

C.四级

D.五级

人体对高频交流电的电阻和容抗都低于低频电和中频电，各种高频电疗法的作用深度叙述不正确的是（）。

A.毫米波只达肌层

B.分米波达深层肌肉

C.共鸣火花疗法只达体表

D.厘米波达皮下与浅层肌肉

E.电容场法超短波达深层肌肉和骨

第二节完形填空（共20小题；每小题1.5分，满分30分）

The simplest way to say it is this: I believe in my mother. My 小题1:  began when I was just a kid. I 小题2: becoming a doctor. My mother was a worker. Through her work, she observed that 小题3: people spent a lot more time reading than they 小题4:  watching television. She announced that my brother and I

小题5:watch two to three TV programs during the week. With our free time, we had to read two books each from the Detroit Public Library and then 小题6: her written book reports. She would mark them up with check marks and highlights. Years later we realized her marks were a 小题7:  . My mother was illiterate (文盲的).

When I entered high school I was an A-student, but not for long. I 小题8:  the fashionable clothes. I wanted to 小题9: the guys. I went from being an A-student to a B-student to a C-student. One night my mother came home after 小题10:  at one of her several jobs and I complained about not having enough Italian knit shirts. She said, “Okay, I’ll give you all the money I make this week scrubbing (擦洗) floors and cleaning bathrooms, and you can buy 小题11:   food and pay the bills. With the money that is 小题12: , you can have all the Italian knit shirts you want.” I was very 小题13:  with that plan, but once I had finished paying for all of the important things, there was 小题14:  left. I realized that my mother was always dealing with money well to be able to 小题15:  a roof over our heads and to put food on the table. I also realized that immediate satisfaction wasn’t going to get me anywhere. _小题16:__ required intellectual (智力的) preparation. I went back to my 小题17:  and became an A-student again. Finally, I 小题18: my dream and I became a doctor. My story is really my mother’s story — a woman with 小题19: formal education who used her position as a parent to change the lives of many people around the globe. Now I believe that there is no job more 小题20:  than parenting.

小题21:

.

A．belief

B．work

C．education

D．promise小题22:

A．kept up with

B．got used to

C．dreamed of

D．got tired of小题23:

A．lazy

B．easy-going

C．successful

D．reliable小题24:

A．cost

B．paid

C．took

D．did小题25:

A．could only

B．could not

C．must not

D．should often小题26:

A．read

B．give

C．hold

D．explain小题27:

A．mystery

B．risk

C．fool

D．trick小题28:

A．wanted

B．attracted

C．recognised

D．accepted小题29:

A．get rid of

B．hang out with

C．test on

D．keep in touch with小题30:

A．serving

B．looking

C．working

D．getting小题31:

A．your brother

B．yourself

C．me

D．the family小题32:

A．left over

B．paid off

C．used up

D．carried out小题33:

A．angry

B．pleased

C．disappointed

D．bored小题34:

A．anything

B．everything

C．something

D．nothing小题35:

A．buy

B．operate

C．keep

D．send小题36:

A．Success

B．Failure

C．Faith

D．Comfort小题37:

A．guys

B．mother

C．studies

D．clothes小题38:

A．made

B．realised

C．changed

D．tried小题39:

A．little

B．much

C．some

D．high小题40:

A．interesting

B．gentle

C．important

D．bitter

一有固定斜面的小车在水平面上做直线运动，小球通过细绳与车顶相连.小球某时刻正处于如图所示状态.设斜面对小球的支持力为N，细绳对小球的拉力为T，关于此时刻小球的受力情况，下列说法正确的（）

A.若小车向左运动，N可能为零

B.若小车向左运动，T可能为零

C.若小车向右运动，N不可能为零

D.若小车向右运动，T不可能为零