[案例分析]案例分析题六甲公司是一家能源化工股份有限公司,已在上海证券交易所上市.该公司2007年与资产减值有关的事项如下:(1)2007年1月1日进行新旧会计准则转换时,将2007年1月1日前己计提的在建炼油装置减值准备1000万元转回,调增了年初在建工程和留存收益1000万元.该装置于2007年5月达到预定可使用状态.(2)甲公司2007年6月计划将某炼化分公司进行整合,根据整合计划需要核实资产价值,为此计提了固定资产减值准备8000万元,并在经审计的2007年半年报中予以披露.由于某些特殊原因,该公司2007年10月取消了该项整合计划.在编制2007年年报时,公司认为该项整合计划已经取消,原来导致该?定资产减值的迹象已经消除,且计提固定资产减值准备发生在同一个会计年度内,遂将2007年6月计提的固定资产减值准备8000万元予以转回.(3)2007年11月,甲公司根据环保部门的要求对位于长江边的一套化肥生产装置进行了报废处理.该生产装置原价13000万元,己计提累计折旧10000万元,已计提减值准备2000万元(系2006年度内计提).该公司按其账面价值1000万元转入固定资产清理,至2007年12月31日仍处于清理之中.(4)甲公司受行业经营周期的影响,2007年度亏损8000万元,预计未来5年还会连续亏损,经过努力扭亏的可能性不大.2007年12月31日,该公司确认了递延所得税资产8000万元.除资料(1)至(4)所述的甲公司有关情况之外,不考虑其他因素.要求:根据上述资料,分别分析、判断甲公司的会计处理是否正确,并简要说明理由.
[名词解释]圆佥文书制度
[填空题]有以下程序:main( ){ int a[3][3],*p,i;p=&a[0][0]；for(i=0;i<9;i++)p[i]=i+1；printf(%d\n,a[1][2])；}程序运行后的输出结果是( ).
[填空题]工业上常用铁质容器盛装冷浓酸.为研究铁质材料与热浓硫酸的反应,某学习小组进行了以下探究活动:[探究一](1)将已去除表面氧化物的铁钉(碳素钢)放入冷浓硫酸中,10分钟后移人硫酸铜溶液中,片刻后取出观察,铁钉表面无明显变化,其原因是________ .
[阅读理解](With the 4G telecommunications systems now starting to be deployed,people are looking towards the development of 5th generation or 5G technology services.Although the deployment of any wireless or cellular system take years,development of the 5G technology systems is being investigated.The new 5G technologies will need to be chosen developed and perfected to enable timely and reliable deployment. The new 5th generation,5G technology for cellular systems will probably start to come to fruition around 2020. The current status of the 5G technology for cellular systems is very much in the early development stages.Many companies are looking into the technologies that could be used to become part of the system.In addition to this,a number of universities have set up 5G research units focused on developing the technologies for 5G. In addition, the standards bodies,particularly 3GPP are aware of the development but are not actively planing the 5G systems yet.Many of the technologies to be used for 5G will start to appear in the systems used for 4G and then as the new 5G cellular system starts to formulate in a more concrete manner,they will be incorporated into the new 5G cellular system. The major issue with 5G technology is that there is such an enormously wide variation in the requirements:super fast downloads to small data requirements for IoT than any one system will not be able to meet these needs.Accordingly a layer approach is likely to be adopted.As one commentator stated:5G is not just a mobile technology.It is ubiquitous access to high & low data rate services.) Based on the paragraph above,at present,5G technology for cellular systems ( ), many of the technologies to be used for 5G ( ) in the systems used for 4G,the major issue facing with 5G technology is ( ).A.has matured B.has setup its standards C.is very much in the early development stages D.is in use A.is being developed B.already appeared C.will not appear D.will start to appear A.super fast downloads B.small data requirements for IoT C.4G system has already satisfied these needs D.an enormously wide variation in the requirements
[填空题]RADIUS服务器使用RADIUS协议完成对用户主机的认证、授权和计费时,RADIUS协议工作流程如下:(a)用户使用ADSL拨号上网；(b)BRAS从用户处获取用户名和口令,将其与用户其他信息(如接入号码)发送到 RADIUS服务器,该报文为(1)；(c)RADIUS服务器收到上述报文后,通过(2)判断BRAS是否己经在本服务器登记注册,若注册,根据报文中的用户名、口令等信息认证用户是否合法.若非法则发送(3)；若合法则将(4)(如IP地址)发送到BRAS,该报文称为(5)；(d)BRAS收到响应报文后,先判断报文中的(6)是否正确,不正确则丢弃；否则会接受用户的上网请求并用收到的信息对用户进行配置或拒绝用户的上网请求.认证/ 授权过程结束；(e)通过认证过后,BRAS向RADIUS服务器发送一个(7)报文,计费过程开始；(f)RADIUS服务器对上述报文响应；(g)用户断网后,BRAS向RADIUS服务器发送一个(8)报文(信息中包括发送字节数、会晤时间及挂断原因)；(h)RADIUS服务器对上述报文响应.
[阅读理解]阅读以下关于项目成本/效益分析的说明,根据要求回答问题下面问题.[说明]某软件公司准备开发一套建筑施工项目管理软件,该软件应具有项目管理计划的编制及项目的动态管理功能,其生存周期为5年.该系统的预计开发成本、预计的年运行/维护成本,以及预计的收益如表3-14所示(其中带括号的数据表示负值).表3-14某信息管理系统成本收益分析表￥89008109150207009010201现值￥808190￥941270￥941270￥m(￥241000￥20098200￥42049￥20累计净现值根据表3-14给出的数据,计算2013年的贴现系数、收益净现值和成本净现值.请给出简要的计算过程.
[填空题]在SQL Server系统中,对用户的认证有两种方式,一种是SQL Server.本身对用户的验证,另外一种是( ).
[名词解释]血氧饱和度:
[名词解释]顿挫型带状疱疹
[名词解释]高差闭合差 、竖盘指标差
[写作]“张海超开胸验肺事件”引起社会各界的强烈关注,同时也值得政府深思,请从材料反映的问题出发,联系实际,进行深入思考,自拟题目,写一篇文章.要求:角度恰当,观点明确,内容充实,结构完整,语言生动流畅,1000-1200字左右.
[名词解释]中世纪数学唯理主义
[填空题]HML文件中最外层的标签是标签,该标签以
[翻译]鼠标是计算机时代最佳的人机交互工具之一.它极大地方便了人们的计算机操作.但是,过分依赖鼠标的习惯也会带来一些不利影响.请你以鼠标为切入点,根据下表所提示的信息,用英语写一篇短文.鼠标的必要性对多数人来说,操作计算机,上网冲浪……鼠标的便捷性点击、移动、插入、拷贝、删除……编辑文本,搜索信息……收发邮件,选购商品……点播音乐,下载电影……如果过分依赖鼠标…… (请考生结合自身感受,列举两到三点)注意:1. 对所给要点逐一陈述,适当发挥,不要简单翻译.2. 词数150左右.开头已经写好,不计人总词数3. 作文中不得提及考生所在学校和本人姓名.The mouse is a most effective device used by people to communicate with a computer.
[填空题]罗马时代的著名医生和医学家( )提出了( )的理论,将医学知识系统化,成为古希腊以来医学的集大成者之一.
[填空题]stract函数的作用是__________.
[填空题]请认真阅读下面对话,并根据各题所给首字母的提示,在答题卡上标有题号的横线上,写出一个英语单词的完整、正确形式,使对话通顺.K=Karen S=SelinaK: You’re late again.S: Sorry, but there was a traffic (76) j .K: It’s to ways the same excuse. Try to think of something better next time.S: But I’m telling the truth! There was an (77) a in the cross-harbor tunnel. I don’t think buy one. It is hurt but it (78) t the police over an hour to clear it. Anyway, how are you? You look a bit tired.K: Well, actually, I’ve been (79) q with my grandmother again. I feel sad because it is go (80) w , she blames me, even though it’s not my fault.S: What did your grandma sayK: her favorite expression is “Young people are not as well behaved as they (81) u to be,” She always complains that I don’t show her enough (82) r .S: Well, try and understand her. She can’t do all the things she did (83) w she was young. It must be very frustrating. Just think, one day we’ll be old…K; You’re right. I should be more (84) u . I think I’ll buy her a present and apologize.S: Right. Now you are feeling a bit better, it’s your turn to help me. Could you give me a hand with my maths homeworkK: Maths again! Okay, girl can we find somewhere to (85) e first? I’m starving!
[填空题]#include <conio.h>#include <stdio.h>int fun(int *s, int t, int *k){ int i;*k=0;(15)if(s［*k］<s［i］)*k=i;return(16);}main( ){int a［10］={ 876,675,896,101,301,401,980,431,451,777},k;clrscr( );fun(a, 10, &k);printf(%d, %d＼n , k, a［k］);}
[填空题](18)密钥分发中心是一个独立的可信网络实体,其英文缩写是________.
[名词解释]活法(埃利希)