第6题
根据以下资料,回答下列各题。 As many people hit middle age, they often start to notice that theirmemory and mental clarity are not what they used to be. We suddenly can’tremember ___1___ we put the keys just a moment ago, or an old acquaintance’sname, or the name of an old band we used to love. As the brain ___2___, werefer to these occurrences as “senior moments.” ___3___ seemingly innocent,this loss of mental focus can potentially have a (n) ___4___ impact on ourprofessional, social, and personal ___5___. Neuroscientists,experts who study the nervous system, are increasingly showing that there’sactually a lot that can be done. It ___6___ out that the brain needs exercisein much the same way our muscles do, and the right mental ___7___ cansignificantly improve our basic cognitive ___8___. Thinking is essentially a___9___ of making connections in the brain. To a certain extent, our ability to___10___ in making the connections that drive intelligence is inherited.___11___, because these connections are made through effort and practice,scientists believe that intelligence can expand and fluctuate ___12___ mentaleffort. Now, a newWeb-based company has taken it a step ___13___ and developed the first “braintraining program” designed to actually help people improve and regain theirmental ___14___. The Web-basedprogram ___15___ you to systematically improve your memory and attentionskills. The program keeps ___16___ of your progress and provides detailedfeedback ___17___ your performance and improvement. Most importantly, it___18___modifies and enhances the games you play to ___19___ on the strengthsyou are developing—much like a(n) ___20___exercise routine requires you toincrease resistance and vary your muscle use. 请在第__1__处填上正确答案。
A.where
B.when
C.that
D.why
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第8题
甲股份有限公司(以下简称甲公司)2010年发生如下资产置换业务:
甲股份有限公司(以下简称甲公司)2010年发生如下资产置换业务:
(1)10月,甲公司用一台已使用三年的A设备从乙公司换入一台B设备,为换入B设备支付相关税费10000元,从乙公司收取银行存款35100,其中收取的补价为30000元。A设备的账面原价为500000元,原预计使用年限为5年,原预计净残值率为5%,并采用年数总和法计提折旧,未计提减值准备;B设备的账面原价为240000元,已提折旧30000元。置换时,A、B设备的公允价值分别为250000元和220000元。假定该交换具有商业实质。
(2)11月,甲公司以一台生产经营用固定资产(动产)换入乙公司的一项长期股权投资。换出固定资产的账面原价为1200万元,已计提折旧50万元,未计提减值准备,公允价值为1250万元;长期股权投资的账面价值为1320万元,未计提减值准备,公允价值为1200万元;乙公司另外向甲公司支付补价50万元。甲公司为换入长期股权投资办理过户发生手续费用5万元。假定该交换不具有商业实质。
甲乙公司均为增值税一般纳税人,增值税税率为17%。
要求:根据上述资料,回答下列各题。
<1>、根据资料(1),下列说法正确的是()。
A.在交换时点A设备的账面价值是100000元
B.甲公司换入B设备的入账价值是220000元
C.甲公司换入B设备的入账价值是214900元
D.甲公司换入B设备的入账价值是230000元
<2>、根据资料(2),甲公司应确认的非货币性资产交换收益(损失以负数表示)为()。
A.212.5万元
B.-212.5万元
C.5万元
D.0万元
请帮忙给出正确答案和分析,谢谢!
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