我国的保险监督管理机构是（）。 A.国务院 B.财政部 C.保监会 D.商业部

借记卡有持卡人本人使用，不得（）和（）。

甲公司为增值税一般纳税人，发生的有关固定资产业务如下：（1）2012年12月20日，甲公司向乙公司一次购进两台不同型号且具有不同生产能力的A设备和B设备，支付货款1980万元，增值税进项税额336.6万元，包装费、保险费及运杂费20万元，另支付A设备安装费40万元，B设备不需要安装，同时，为购置设备发生的差旅费等相关费用4万元，全部款项已由银行存款支付。（2）2012年12月28日，A、B两台设备均达到预定可使用状态，A、B两台设备的公允价值分别为1224万元和816万元。该公司按每台设备公允价值的比例对支付的价款进行分配，并分别确定其入账价值。（3）两台设备预计的使用年限均为5年，预计净残值率为2%，A设备使用双倍余额递减法计提折旧，B设备采用年限平均法计提折旧。（4）2013年3月份，支付A设备和B设备的日常维修费用分别为2万元和1万元。（5）2013年12月31日，对固定资产进行减值测试，发现A设备实际运行效率和生产能力未完全达到预计的状况，存在减值迹象，预计可收回金额为640万元，其他各项固定资产均未发生减值迹象。（6）2014年6月20日，对B设备进行改扩建，支付职工薪酬60万元，领用生产用材料100万元，用银行存款支付其他费用40万元，替换部件账面价值为20万元，2014年9月30日B设备完成改扩建达到预定可使用状态。要求：根据上述资料，不考虑其他因素，分析回答下列第（1）-（6）小题。（金额单位用万元表示）

根据资料（5），下列各项中，会计处理正确的是（）。

A.2013年A设备计提减值准备104万元

B.2013年A设备计提减值准备640万元

C.固定资产计提减值准备通过"资产减值损失"科目核算

D.固定资产计提减值准备通过"营业外支出"科目核算

Directions: Read the following text and choose the most suitable heading from A-F for each paragraph.  There is one extra heading which you do not need.

小题1:

The causes of eating disorders are not clear. There may be genetic or biochemical factors in some cases. There may be psychological problems from early childhood or the present (such as school or family conflicts) that trigger the problem. Often, there is the double pressure to enjoy life through food and yet remain ultra-slim. Society all around us encourages eating and drinking as main ways to enjoy life- To be popular, you are supposed to eat. eat, eat

小题2:

But in real life most people, if they keep consuming like that, just keep pulling on more and more weight They then find themselves in conflict with another dominant pressure in society — to stay slim and trim. Models in ads, even those shown earing fairy foods, are usually physically lit and quite thin. All of these pressures put teens in a terrible situation. The ".solution" that some teens choose is to deny themselves all the time so as to keep temptation away. Bui soon, hunger and food boredom lead to overeating. Over time they develop anorexia or bulirnia.

小题3:

Once an earing disorder has become firmly established, there is no easy cure. Someone who's never suffered anorexia and never known an anorexic might be tempted to think. "It's simple — jusi tell them to eat more!" Unfortunately, it's not thai simple. Even when anorexics have been brought into the hospital and arc receiving physical care, nutritional therapy, and psychiatric care, many don't improve much.

小题4:

Our society's obsession with thinness, together with a constant emphasis on the theme that rich food means pleasure, puts many teens in a difficult situation. Being drawn to overeating on the one hand and self-denial on the other can bring about anorexia or bulimia — or both. Anorexics seem to feel that no matter how much weight they lose, they are still too fat Therefore, it is important for each person in our society to try to maintain a healthy and realistic self-image. Don't compare yourself wiih the models and actors in the media Set your sights more realistically by comparing yourself with family and friends, if anyone.

小题5:

Self-denial is the typical first step toward an caring disorder. Eventually, desires for what you've denied yourself become unbearable, and you react with eiiher a binge or overly fierce self-control. The answer is not of course. 10 eai all the snacks and trcais you fancy. But 10 avoid that first step that leads to overeating, strive for a good and healthy diet Such a diet is based primarily on grain products, fruits, and vegetables, with moderate amounts of meat and dairy products and with small amounts of snacks and desserts. Research demonstrates that mis kind of diet leaves you more alert and energetic.

盘点法

黄体酮的分子结构具有以下特征 （ ）

A．乙炔基

B．C₁₇-α-醇酮基

C．A环上有△⁴-3-酮基

D．酚羟基

E．C₁₇位上有甲酮基