抗拉强度值越大，说明金属材料抵抗（）的能力越强。 A.变形 B.弯曲 C.冲击 D.

公司的经济环境和经营条件发生变化后，财务分析结果要有预测性的进行调整。（）

假定不考虑其他因素的影响，回答下列各题。华清地产股份有限公司筹集资金建造办公楼的核算【案例背景】华清地产股份有限公司（以下简称华清地产）于1996年由华银集团独家发起设立，于2000年首次公开发行股份并在上海证券交易所上市。华清地产是一家集房地产规划设计、开发建设、物业管理于一体的现代化国际企业。华清地产于2009年1月1日动工兴建一幢办公楼，建成后自用，工程采用自营建造的方式。受政策调控的影响，华清地产销售情况不佳，资金相对紧张，建造该办公楼的资金主要是通过银行借款和发行债券筹集。相关资料如下：（1）华清地产为建造办公楼于2009年1月1日向银行专门借款3000万元，借款期限为3年，年利率为8%，按年支付利息。除此之外，无其他专门借款。办公楼的建造还占用两笔一般借款：①从A银行取得长期借款1000万元，期限为2006年12月1日～2011年12月1日，年利率为6%，按年支付利息；②2009年12月31日发行一次还本、分次付息的普通债券，期限为3年，面值为1000万元，价格为1200万元，票面利率为9%，经计算的实际利率为8.5%。华清地产建造工程的资产支出如下表所示：  闲置专门借款资金用于固定收益债券临时性投资，临时性投资月收益率为0.5%。（2）工程于2010年6月30日完工，达到预定可使用状态，7月10日正式投入使用。该幢办公楼预计净残值为287.28万元，使用寿命为30年，采用年限平均法计提折旧。（3）2011年12月31日，华清地产与北方信达公司签订经营租赁协议，将该办公楼整体出租给北方信达公司，租赁期开始日为2012年1月1日，租期为3年，年租金为150万元，每年年末支付。华清地产有证据表明其投资性房地产的公允价值能够持续可靠取得，采用公允价值模式计量该房地产。2011年12月31日公允价值为5200万元。（4）该幢办公楼于2012年年末、2013年年末、2014年年末的公允价值分别为5500万元、5600万元和5800万元。（5）2015年1月15日华清地产处置该项投资性房地产，售价为5800万元。（1）计算2009年和2010年专门借款利息资本化金额。（2）计算2009年和2010年一般借款利息资本化金额。（3）计算该办公楼的入账价值。（4）针对2011年年底将该办公楼转变为以公允价值模式计量的投资性房地产的会计处理提出分析意见。（5）计算华清地产因处置该项房地产影响当年利润总额的金额，并编制处置时的账务处理。

I want to tell you a story that changed my life many years ago. We were living in College Station, Texas and my wife and I were on our way home from Houston, Texas one Saturday morning. We decided to stop at a local restaurant to get something to eat since we had enough time. When we finished, we got back into our car and before I started it, we noticed a homeless man standing in front of the building. His clothes were worn and it looked as though he didn’t have any money. It was cold and I was sure he wanted something warm to drink; however, it was not this that I remember, because that is not what "moved" me. A dog was also walking up to the front of the building. Being a dog owner, I knew that the dog was a mother, and that she had just had some pups (小狗). She was hungry and weak and I felt bad for her. I knew if she didn’t eat soon, she and her pups would not live. People walking by didn’t even notice her. She was not as pretty and clean as most dogs, but she still deserved (值得) better. We still did not do anything, but someone else did. The homeless man, who I thought could not afford anything to eat, went into the store and bought dog food with all the money he had.

小题1:Where did the story happen?

A．In front of the local restaurant.

B．In front of a building.

C．In the car parking lot.

D．Near the author’s house.小题2:What do we know about the dog?

A．The author wanted to help the dog, but he was un-able to.

B．The dog and her pups were in danger of dying from hunger.

C．The dog was not cute enough to be loved.

D．The author didn’t like dogs.小题3:Which of the following moved the author?

A．The homeless man had no money to buy food for himself.

B．The homeless man wore worn clothes on cold days.

C．The homeless man bought food for a dog with all his money.

D．Most people walking by the dog didn’t notice her.小题4:What can we conclude(得出结论) from the passage?

A．The author was so hungry that he went into the local restaurant to eat.

B．The author didn’t understand what the homeless man did.

C．The dog shouldn’t be taken care of carefully because it looked ugly.

D．Things are not always what they seem.小题5:Which of the following would be the best title for the passage?

A．My Memory

B．A Poor Dog

C．The Homeless Person

D．A Mother Dog

正常人的二尖瓣口面积是（）

A.4～6cm的平方

B.2～4cm的平方

C.5～7cm的平方

D.6～8cm的平方

E.3～4cm的平方

中 * * 党召开的第八次全国代表大会指出我国的主要矛盾是工人阶级与资产阶级的矛盾。