某企业2004年12月10日以350000元的价格，转让已使用2年的甲设备，转让
某企业2004年12月10日以350 000元的价格，转让已使用2年的甲设备，转让时未发生其他相关税费，款项已收讫。根据账面记录，甲设备系2年前接受外商捐赠，入账时根据有关发票、报关单等单据确定的价值为500 000元，同时用银行存款支付运输费和安装费25 000元，预计净残值率为零，预计使用年限为5年，采用年数总和法计提折旧，未计提减值准备，各年的所得税税率均为33%。下列会计分录中，属于该企业2004年12月份出售甲设备时应编制的会计分录的有()。
A．借：固定资产 525 000
贷：资本公积 500 000
银行存款 25 000
B．借：固定资产清 210 000
累计折旧 315 000
贷：固定资产 525 000
C．借：资本公积——接受捐赠非现金资产准备 335 000
贷：资本公积——其他资本公积335 000
D．借：递延税款 165 000
贷：应交税金——应交所得税 165 000{{B}}Directions:{{/B}}Therearethreepassa
{{B}}Directions: {{/B}}There are three passages in this part.Each passage is followed by some questions or unfinished statements. For each of them there are four choices markedA,B,C、andD、You should decide on the best choice and blacken the corresponding letter on theAnswer Sheet.
{{B}}Passage 1{{/B}}
{{B}}Questions 1 to 5 are based on the following passage.{{/B}}According to the writer,Britain is a country ______.A．which has regular snow
But there are countries between these two kinds that normally expect snow some time over the winter months, but never receive snow regularly or in the same quantities every year.Britain is one of them, for which the arrival of snow quite simply creates problems. Within hours of the first snowfalls, however light, roads are blocked; trains and buses have to stop in the middle of the way. Normal communications are affected as well: tele-phone calls become difficult and the post immediately takes more time than usual.And al-most within hours there are also certain shortages-bread, vegetables and other things-not because all these things can no longer be produced or sent to shops, but mainly be-cause people are frightened and go out and store up with food and so on… just for fear that something bad should happen.
But why does snow have this effectAfter all, the Swiss, theAustrians and theCana-dians don’t have such problems. It is simply because there is not enough planning and preparation. We need money to buy equipment to deal with snow and ice. To keep the roads clear, for example, requires snow-ploughs (扫雪机) and machines to spread salt.(77) {{U}}The reason why a country likeBritain does not buy snow-ploughs is that they are only used for a few days in any one year, and the money could be more useful in other things such as hospitals, education, helping the old, and so on. {{/U}}
B．which is not well prepared for snow
C．for which snow is a catastrophe
D．for which snow is a wonder{{B}}Passage3{{/B}}Mostpeoplehavehadadog
{{B}}Passage 3{{/B}}Which of the following is NOT true according to the passageA．You can always get help from the specialists.
B．It is common sense that is the most important when choosing a dog.
C．You should decide what kind of dog you want.
D．Size and characteristics of the dogs should be considered too.解决我国民族问题的基本政策是
解决我国民族问题的基本政策是这个问题更为棘手的是，自杀的人往往掩盖自己的真实情感，结果使周围的朋友也没有把需
这个问题更为棘手的是，自杀的人往往掩盖自己的真实情感，结果使周围的朋友也没有把需要严肃对待的问题当回事儿。[*]
[*] 
{{B}}Directions:{{/B}}Therearethreepassa
{{B}}Directions: {{/B}}There are three passages in this part.Each passage is followed by some questions or unfinished statements. For each of them there are four choices markedA,B,C、andD、You should decide on the best choice and blacken the corresponding letter on theAnswer Sheet.
{{B}}Passage 1{{/B}}
{{B}}Questions 1 to 5 are based on the following passage.{{/B}}The arrival of snow inBritain affects all of the followingEXCEPT ______.A．food supplies
But there are countries between these two kinds that normally expect snow some time over the winter months, but never receive snow regularly or in the same quantities every year.Britain is one of them, for which the arrival of snow quite simply creates problems. Within hours of the first snowfalls, however light, roads are blocked; trains and buses have to stop in the middle of the way. Normal communications are affected as well: tele-phone calls become difficult and the post immediately takes more time than usual.And al-most within hours there are also certain shortages-bread, vegetables and other things-not because all these things can no longer be produced or sent to shops, but mainly be-cause people are frightened and go out and store up with food and so on… just for fear that something bad should happen.
But why does snow have this effectAfter all, the Swiss, theAustrians and theCana-dians don’t have such problems. It is simply because there is not enough planning and preparation. We need money to buy equipment to deal with snow and ice. To keep the roads clear, for example, requires snow-ploughs (扫雪机) and machines to spread salt.(77) {{U}}The reason why a country likeBritain does not buy snow-ploughs is that they are only used for a few days in any one year, and the money could be more useful in other things such as hospitals, education, helping the old, and so on. {{/U}}
B．communications
C．traffic
D．service quality60. Which of the following best explains
60. Which of the following best explains why Waters was awarded the title“Education Hero”? A、She had helped popularize healthy eating. B、She had made great contributions to the environment. C、Her principles had brought great benefits to farmers. D、She had brought school children into a new relationship with land and fooD、{{B}}Directions:{{/B}}Thereare20blanksin
{{B}}Directions: {{/B}}There are 20 blanks in the following passage, and for each blank there are 4 choices markedA,B,C、andD、at the end of the passage. You should choose ONE、answer that best fits into the passage. Then blacken the corresponding letter on theAnswer Sheet.Although
It is easy to see why young people prefer scooters.{{U}} (59) {{/U}}, they are much faster and do not require much physical effort;{{U}} (60) {{/U}}, you can take a passenger with you on the pil-lion(后座)seat behind;{{U}} (61) {{/U}}, they give young people a feeling of independence, be-cause they can travel further and impress their friends.{{U}} (62) {{/U}}, the disadvantages are equally obvious.{{U}} (63) {{/U}}first sight, scooters are more expensive to buy and to maintain, and{{U}} (64) {{/U}}those under 16 are not allowed to have them.{{U}} (65) {{/U}}, greater freedom brings danger because speed encourages young people to take risks and as a result scooters are in-volved{{U}} (66) {{/U}}more accidents, and the accidents are{{U}} (67) {{/U}}more serious.
Bicycles are safer and easier to control. Years ago, teenagers had more experience with them because they{{U}} (68) {{/U}}to ride as young children, and consequently knew what they were capable of.{{U}} (69) {{/U}}, many young people overestimate what a scooter can do and pre-tend it has the power of a motorcycle.{{U}} (70) {{/U}}, the fact is that bicycles are not very safe{{U}} (71) {{/U}}in cities these days because there are more cars and drivers are not used to them and do not make allowances for them.
{{U}} (72) {{/U}}, those who are old enough to ride scooters naturally prefer them. Those who are too young or cannot afford to buy a scooter probably find bicycles glow and uncomforta-ble {{U}} (73) {{/U}}, and riding bicycles requires{{U}} (74) {{/U}}experience of traffic than before. On bal-ance, the change has been for the worse,{{U}} (75) {{/U}}for the 13-and 14-year-olds, but the only safe solution would be to have special lanes(车道)for cyclists.
B．However
C．Anyhow
D．InsteadOnedayafarmerboughtfourdonkeysatthemarke
One day a farmer bought four donkeys at the market place in the village. He got (56) the back of one of (57) and began to ride home.
(58) he was riding along, he noticed that (59) were only three donkeys walking (60) him.
He expected to see four. "I (61) what happened, "he said to himself, "I bought four and paid (62) four donkeys, but now it appears that I have only (63) ".He was forgetting, of course, to (64) the donkey he was riding.
When he got home, his wife met him in front of their house. "I see you bought (65) fine donkeys," she said," (66) you buy them for a good price "
"Yes, I did," he saiD、"but (67) puzzles (使惊奇) me. I bought four donkeys at the place (68) morning.And I am sure that I had all four with me when I left the village.But now it seems that I have (69) three. See " He even counted them. "One, two, three."
He still didn’t (70) that he climbed onto one of the donkeys in the village and was sitting on its back at that (71) moment. (72) first his wife stared (73) him; waiting for him to (74) , for she thought he was joking. Then when she noticed that he was not, she turned away and laugheD、" (75) strange, "she said, "You see only three donkeys and I see five.\
A．wonder
B、puzzle
C．know
D．think氮气是一种惰性气体，绿色植物一般不能够直接利用，必须通过____作用，才能：大部
氮气是一种惰性气体，绿色植物一般不能够直接利用，必须通过____作用，才能：大部分生物所利用。{{B}}Passage3{{/B}}{{B}}Questions11to15a
{{B}}Passage 3{{/B}}
{{B}}Questions 11 to 15 are based on the following passage.{{/B}}According to the passage, as the Sun continues to age, what color is it likely to becomeA．Yellow.
Stars, like individuals, age and change.As we look out into space, we see around us stars at all stages of evolution. There are faint blooded dwarfs so cool that their surface temperature is a mere 4,000 degrees Fahrenheit; there are scaring ghosts blazing at 100,000 degrees Fahrenheit and almost too hot to be seen, for the great part of their radia-tion is in the invisible ultraviolet range. Obviously, the "daylight" produced by any star depends on its temperature; today (and for ages to come) our Sun is at about 10,000 de-grees Fahrenheit, and this means that most of the Sun’s light is concentrated in the yellow band of the spectrum, falling slowly in intensity toward both the longer and shorter light waves.
That yellow "hump" will shift as the Sun evolves, and the light of the day will change accordingly. (80) {{U}}It is natural to assume that as the Sun grows older, and uses up its hydrogen fuel-which it is now doing at the spanking rate of half a billion tons a sec-ond-it will become steadily colder and redder. {{/U}}
B．Violet.
C．ReD、
D．White.WhatdowemeanbyaperfectEnglishpronunciati
A．custom
B．use
C．tradition
D．habit治人者食于人。 食于人：
治人者食于人。 食于人：群落生活型的相似，反映了群落进化过程中对环境条件适应途径的一致性。 ( )
群落生活型的相似，反映了群落进化过程中对环境条件适应途径的一致性。 ( ){{B}}Directions:{{/B}}Thereare20blanksin
{{B}}Directions: {{/B}}There are 20 blanks in the following passage, and for each blank there are 4 choices markedA,B,C、andD、at the end of the passage. You should choose ONE、answer that best fits into the passage. Then blacken the corresponding letter on theAnswer Sheet.A．In
It is easy to see why young people prefer scooters.{{U}} (59) {{/U}}, they are much faster and do not require much physical effort;{{U}} (60) {{/U}}, you can take a passenger with you on the pil-lion(后座)seat behind;{{U}} (61) {{/U}}, they give young people a feeling of independence, be-cause they can travel further and impress their friends.{{U}} (62) {{/U}}, the disadvantages are equally obvious.{{U}} (63) {{/U}}first sight, scooters are more expensive to buy and to maintain, and{{U}} (64) {{/U}}those under 16 are not allowed to have them.{{U}} (65) {{/U}}, greater freedom brings danger because speed encourages young people to take risks and as a result scooters are in-volved{{U}} (66) {{/U}}more accidents, and the accidents are{{U}} (67) {{/U}}more serious.
Bicycles are safer and easier to control. Years ago, teenagers had more experience with them because they{{U}} (68) {{/U}}to ride as young children, and consequently knew what they were capable of.{{U}} (69) {{/U}}, many young people overestimate what a scooter can do and pre-tend it has the power of a motorcycle.{{U}} (70) {{/U}}, the fact is that bicycles are not very safe{{U}} (71) {{/U}}in cities these days because there are more cars and drivers are not used to them and do not make allowances for them.
{{U}} (72) {{/U}}, those who are old enough to ride scooters naturally prefer them. Those who are too young or cannot afford to buy a scooter probably find bicycles glow and uncomforta-ble {{U}} (73) {{/U}}, and riding bicycles requires{{U}} (74) {{/U}}experience of traffic than before. On bal-ance, the change has been for the worse,{{U}} (75) {{/U}}for the 13-and 14-year-olds, but the only safe solution would be to have special lanes(车道)for cyclists.
B．For
C．From
D．At“Wouldyoucareforacupofcoffee”“No,thankyo
“Would you care for a cup of coffee ” “No, thank you. I’d have ______ coffee”
A、something besides
B．nothing but
C．everything besides
D．anything but{{B}}Directions:{{/B}}Therearethreepassa
{{B}}Directions: {{/B}}There are three passages in this part.Each passage is followed by some questions or unfinished statements. For each of them there are four choices markedA,B,C、andD、You should decide on the best choice and blacken the corresponding letter on theAnswer Sheet.
{{B}}Passage 1{{/B}}
{{B}}Questions 1 to 5 are based on the following passage.{{/B}}The first reason that theBritish do not buy snow-ploughs is that ______.A．spreading salt is good enough
But there are countries between these two kinds that normally expect snow some time over the winter months, but never receive snow regularly or in the same quantities every year.Britain is one of them, for which the arrival of snow quite simply creates problems. Within hours of the first snowfalls, however light, roads are blocked; trains and buses have to stop in the middle of the way. Normal communications are affected as well: tele-phone calls become difficult and the post immediately takes more time than usual.And al-most within hours there are also certain shortages-bread, vegetables and other things-not because all these things can no longer be produced or sent to shops, but mainly be-cause people are frightened and go out and store up with food and so on… just for fear that something bad should happen.
But why does snow have this effectAfter all, the Swiss, theAustrians and theCana-dians don’t have such problems. It is simply because there is not enough planning and preparation. We need money to buy equipment to deal with snow and ice. To keep the roads clear, for example, requires snow-ploughs (扫雪机) and machines to spread salt.(77) {{U}}The reason why a country likeBritain does not buy snow-ploughs is that they are only used for a few days in any one year, and the money could be more useful in other things such as hospitals, education, helping the old, and so on. {{/U}}
B．old people need more money
C．snow-ploughs are not used often
D．the hospital is more important简述有效积温法则及其在农业生产上的意义。
简述有效积温法则及其在农业生产上的意义。{{B}}Passage2{{/B}}{{B}}Questions6to10ar
{{B}}Passage 2{{/B}}
{{B}}Questions 6 to 10 are based on the following passage.{{/B}}In which area does the local government encourage telecommuting programs accord-ing to the passageA．New YorkCity.
But these benefits do not come easily. Making a telecommuting program work requires careful planning and an understanding of the differences between telecommuting realities and popular images. Many workers are seduced by rosy illusions of life as a telecommuter.A、computer programmer from New YorkCity moves to the quietAdirondack Mountains and stays in contact with her office via computer.A、manager comes in to his office three days a week and works at home the other two.An accountant stays home to care for her sick child; she hooks up her telephone modern connections and does office work between calls to the doctor.
These are powerful images, but they are a limited reflection of reality. (79) {{U}}Telecom-muting workers soon learn that it is almost impossible to concentrate on work and care for a young child at the same time. {{/U}}Before a certain age, young children cannot recognize, much less respect, the necessary boundaries between work and family.Additional child support is necessary if the parent is to get any work done.
Management, too, must separate the myth from the reality.Although the media has paid a great deal of attention to telecommuting, in most cases it is the employee’s situa-tion, not the availability of technology, that precipitates (加速……来临) a telecommuting arrangement.
That is partly why, despite the widespread press coverage, the number of companies with work-at-home programs or policy guidelines remains small.
B．Adirondack Mountains.
C．Washington.
D．New York State.