简述海上船舶防止生活污水污染证书的初次检验应包括哪些内容？

A股份有限公司（本题下称A公司）为增值税一般纳税人。A公司2001年至2003年与X公司股权投资业务有关的资料如下：

（1）2001年1月1日，A公司与债务人B公司达成债务重组协议，同意B公司以非现金资产抵偿部分债务并将债务的其余部分延期。A公司重组债权的账面余额为1386万元，未计提坏账准备。

A公司与B公司达成的债务重组协议相关内容如下：

①B公司以其所拥有的专利权和所持有的X公司普通股250万股，抵偿986万元的债务。该专利权的账面余额为500万元，已计提减值准备为100万元，公允价值为500万元；该股权投资账面余额为420万元（占X公司有表决权股份的25%），未计提减值准备，公允价值为400万元。

B公司因转让上述非现金资产应支付的相关税费4万元由A公司承担，发生时由B公司垫付。

②B公司将其余400万元债务转成期限为9个月的带息应付票据，面值为400万元，票面年利率为4%。

当日，A公司与B公司办理完成该专利权的有关财产权转移手续和股权过户手续。A公司将所取得的该专利权作为无形资产，将所取得的X公司股权长期持有（此前A公司未持有x公司股权，取得该股权后对X公司具有重大影响）。

2001年1月1日，X公司所有者权益总额为1600万元，其中股本为1000万元。

2001年3月2日，X公司按每股0.20元派发2000年度现金股利，A公司收到50万元。

2001年度，X公司实现净利润800万元；除实现净利润外未发生其他引起所有者权益变动的事项。

（2）2002年6月30日，X公司进行增资扩股，股份总额增至5000万股，每股增发价格为2元。A公司未追加投资，所持X公司股份仍为250万股，对X公司不再具有重大影响。

2002年7月27日，X公司按每股0.10元派发2001年度现金股利，A公司收到25万元。

2002年度，X公司实现净利润1200万元，其中，1至6月份实现净利润400万元，除实现净利润及增发新股外，X公司未发生其他引起所有者权益变动的事项。

（3）2003年3月31日，X公司按每股0.20元派发现金股利，A公司收到50万元。

2003年度，X公司实现净利润1800万元；除实现净利润外未发生其他引起所有者权益变动的事项。

假定A公司对股权投资差额按10年平均摊销。

要求：

（1）分别计算2001年1月1日A公司所取得专利权和X公司股权的入账价值，并说明A公司在债务重组日是否应确认损益及其原因。

（2）计算2001年12月31日A公司对X公司长期股权投资的账面价值。

（3）计算2002年6月30日X公司增资扩股后，A公司对X公司长期股权投资的账面价值。

（4）计算2002年12月31日A公司对X公司长期股权投资的账面价值。

（5）计算2003年12月31日A公司对X公司长期股权投资的账面价值。（2004年考题）

根据临床表现，该患者有脓血症征象，其主要特点是

A．寒战后，高热呈稽留热

B．白细胞计数30×10⁹/L

C．休克出现早

D．肝、肾功能损害

E．转移性脓肿

阅读理解。

     Some people believe that international sport creates goodwill between the nations and that if

countries play games together they will learn to live together.Others say that the opposite is true:

that international contests encourage false national pride and lead to misunderstanding and hatred.

There is probably some truth in both arguments,but in recent years the Olympic Games have done

little to support the view that sports encourage international brotherhood.Not only were there the

incidents of tragedy involving murder of athletes,but the Games were also ruined by lesser incidents

caused principally by minor national contests.

     One country received its second-place medals with visible anger after the hockey final.There

had been noisy scenes at the end of the hockey match,with the losers objecting to the final decisions.

They were convinced that one of their goals should not have been disallowed and that their opponents'

victory was unfair.Their manager was in a rage when he said,"This isn't hockey.Hockey and the

International Hockey Federation are finished." The president of the Federation said later that such

behavior could result in the suspension of the team for at least three years.

     The American basketball team announced that they would not yield first place to Russia after a

disputable end to their contest.The game had ended in disorder.It was thought at first that the United

States had won by a point,but it was announced that there were three seconds still to play.A Russian

player then threw the ball from one end of the court to the other,and another player popped it into the

basket.It was the first time that the US had ever  lost an Olympic basketball match.An appeal jury

(评审委员会)  debated the matter for four and a half hours before announcing that  the result would

stand.The American players then voted not to receive the silver medals.

     Incidents of this kind will continue as long as sport is played competitively rather than for the love

of the game.The suggestion  that athletes should compete as individuals or in non-national teams might

be too much to hope for.But in present organization of Olympics there is far too much that encourages

aggressive patriotism (爱国主义)．

1．The author thinks that in recent years Olympic Games have________.

A．showed little international friendship

B．greatly encouraged international brotherhood

C．created goodwill between the nations

D．created only misunderstanding and hatred

2．What did the manager mean by saying "This isn't hockey.Hockey and the International Hockey

Federation are finished"?

A．This is not a standard hockey match.

B．The federation would not exist any longer after this match was over.

C．His team would not enter the game in three years.

D．The unfair decision ruined both hockey and the Federation.

3．The basketball match showed that________.

A．aggressive patriotism was displayed in the incident

B．the Russian team should not have taken advantage of the last three seconds

C．the appeal jury was too inefficient in making a decision

D．the American team should have taken the first place

4．The author gives two examples in the 2nd and the 3rd paragraphs in order to show that________.

A．contests often end  in disorder

B．no contests are fair in Olympic Games

C．competition discourages international friendship

D．unfair decisions are common in sports

5．Which statement best summarizes this passage?

A．Athletes should compete as individuals.

B．The organization of the Olympic Games must be improved.

C．Any team that has disrespectful behavior should be suspended.

D．Different teams often have disputes when fighting for the first place.

患儿4个月，生后母乳喂养。近2日全身抽搐3～5次，每次约半分钟，不发热，间歇期吃奶正常。就诊时又出现全身抽搐。

该患儿的处理原则是（）。

A.静滴钙剂

B.静注高渗葡萄糖

C.肌注维生素D

D.静注甘露醇

E.肌注硫酸镁

F.使用镇静剂

消费模式：就是指在一定的生产力发展水平和特定的生产关系，以及与其相适应的上层建筑的作用和制约下所形成的人们消费活动的基本规范。 下列不是消费模式决定因素的一项是( )。

A．生产力的发展水平

B．生产关系

C．民族特点、消费习俗、社会意识形态以及人口和资源情况

D．天气状况