试题与答案

甲公司以库存商品A产品、B产品交换乙公司原材料,双方均将收到的存货作为库存商品核算(

题型:单项选择题

题目:

甲公司以库存商品A产品、B产品交换乙公司原材料,双方均将收到的存货作为库存商品核算(具有商业实质)。甲公司和乙公司适用的增值税税率为17%,假定计税价值与公允价值相同,有关资料如下:甲公司换出:①库存商品—A产品,账面成本360万元,已计提存货跌价准备60万元,公允价值300万元;②库存商品—B产品,账面成本80万元,已计提存货跌价准备20万元,公允价值60万元。乙公司换出原材料的账面成本413万元,已计提存货跌价准备8万元,公允价值450万元,甲公司另向乙公司支付105.3万元补价,则甲公司取得的原材料入账价值为( )万元。

A.511.20

B.434.70

C.373.50

D.450

答案:

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Comprehensive lifestyle changes including a better diet and more exercise can lead not only to a better physique, but also to swift and dramatic changes at the genetic level, U.S. researchers said on Monday. In a small study, the researchers tracked 30 men with low-risk prostate cancer(前列腺癌)who decided against conventional medical treatment such as surgery and radiation or hormone therapy.  

The men underwent three months of major lifestyle changes, including eating a diet rich in fruits, vegetables, whole grains, legumes and soy products, moderate exercise such as walking for half an hour a day, and an hour of daily stress management methods such as meditation(冥想). As expected, they lost weight, lowered their blood pressure and saw other health improvements. But the researchers found more profound changes when they compared prostate biopsies taken before and after the lifestyle changes. After the three months, the men had changes in activity in about 500 genes -- including 48 that were turned on and 453 genes that were turned off. The activity of disease-preventing genes increased while a number of disease-promoting genes, including those involved in prostate cancer and breast cancer, shut down, according to the study published in the journal Proceedings of the National Academy of Sciences.

The research was led by Dr. Dean Ornish, head of the Preventive Medicine Research Institute in Sausalito, California, and a well-known author advocating lifestyle changes to improve health. "It's an exciting finding because so often people say, 'Oh, it's all in my genes, what can I do?' Well, it turns out you may be able to do a lot," Ornish, who is also connected with the University of California, San Francisco, said in a telephone interview. "'In just three months, I can change hundreds of my genes simply by changing what I eat and how I live'. That's pretty exciting," Ornish said. "The implications of our study are not limited to men with prostate cancer."  

60. The article basically states that a healthy lifestyle__________.  

A. can even change your genes for the better.  

B. has no effect on your genes.  

C. is good for the environment.  

D. helps men recover from prostate cancer.  

61. Apart from eating healthy food and exercising, the men in the study__________.

A. were put under a lot of stress.  

B. were walking for hours a day..  

C. were taught stress management methods.  

D. were thinking for a whole day.

62. In total, how many disease-preventing genes turned on as a result of the healthy lifestyle?

A.   30           B. 453                   C.500             D. 48

63. Which of the following is NOT mentioned in the article?

A. The men with low-risk prostate in the study lost weight and lowered their blood pressure.

B. A famous author and Dr. Dean Ornish led this research.

C. Dr. Dean Ornish expressed his optimism about this research in a telephone interview.

D. Conventional medical treatment has no effect on the men with prostate cancer.

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