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【单选题】

53()

A.sitting
B.waiting
C.racing
D.turning

A.
Pilot Cabuk was at the control seat calling out his climb checklist after taking off. Keeping him company in the copilot’s seat was the plane’s owner, Doug White. Cabuk began a __36__ call to air traffic controllers in Miami, but __37__ his voice lowered and his head fell to his chest. White __38__ him on the shoulder and tried __39__ him awake, but he was still. The plane was a mile above the earth, climbing up at a speed of 2, 000 feet per minute. And no one on board knew __40__ to get it safely to the __41__. White got on the radio. “Miami,” he said in a trembling (颤抖的) voice, “I’ve got to __42__ —an emergency (紧急状态). My pilot fell ill and is in a terrible state. I need __43__ up here.” Nate Henkels took the __44__ at the Miami center. He was __45__; few aircraft had been as large as this one. Henkels instructed White to __46__ at the height of 12, 000 feet. But the plane kept __47__. “Don’t worry. Pull back gently.” Henkels said, fighting his own __48__. The “gently” part proved __49__. White turned left and moved around, which __50__ him on the proper course. “You’re doing well,” said Henkels. His __51__ voice had become White’s lifeline. Gradually White __52__ the plane and then dropped the landing gear (起落架). Fif minutes later, the plane was __53__ on the runway, shining under the Florida sun after a perfect __54__. Inside the Miami control center, __55__ broke out.
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【单选题】在化生的基础上发生的癌是()。

A.
肺鳞状细胞癌 
B.
肺小细胞癌 
C.
肺腺癌 
D.
肺巨细胞癌 
E.
肺肉瘤样癌

【单选题】What did the Aliprandis do when they knew about the baby switch() A.They went to Globo TV for more information. B.They helped Dimas find his birth parents. C.They switched the hospital9 s records. D.T...

A.
Text 1 Two years ago, Dimas Aliprandi and Elton Plaster didn’t know of each other’s existence. Then they learned they had been switched (调换) at birth by mistake more than 20 years ago. The discovery didn’t bring bitterness. Rather, it led to the creation of a bigger family. The chain of events started with Dimas, who was always wondering why he did not look like the four sisters he grew up with. He was 14 when his doubts grew after watching a TV news report on babies getting switched at birth because of mistakes at hospitals. He wanted to do a DNA test, but it was too expensive for the family. A decade later, Dimas did it on his own. The DNA test showed that he was not the birth son of the man and woman who had raised him. The news was a shock for his parents. They at first refused to believe the results, but eventually decided to help him look for his biological parents. The search began at the Madre Regina Protmann Hospital where records were checked. The hospital searched its records and found Elton Plaster was bom there on the same day. The records led Dimas to the 35 - acre farm where Plaster lived with his parents, Nilza and Adelson, in the town of Santa Maria de Jetiba, about 30 miles from the Aliprandi home in Joao Neiva. After tests, the Plasters discovered that Elton was the biological son of the man and woman that Dimas had been calling Mom and Dad for 24 years. Meanwhile, the couple Elton had always regarded as tus biological parents were Dimas’ parents. About a year ago, Aliprandi and the parents who raised him accepted an offer from the Plasters to move to their farm, where they built a home. “This is the way it should be,” Adelson Plaster recently told Globo TV. “We are all together and I now have two sons living and working here.”

【单选题】在债务重组日,该项债务重组业务对乙公司当年利润总额的影响金额是()万元。 A.294.53 B.328.30 C.408.30 D.414.58

A.
甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%。甲公司于2009年9月30日向乙公司销售一批产品,应收乙公司的货款为2340万元(含增值税)。乙公司同日开出一张期限为6个月,票面年利率为8%的商业承兑汇票。在票据到期日,乙公司没有按期兑付,甲公司按该应收票据账面价值转入应收账款,并不再计提利息。2010年末,甲公司对该项应收账款计提坏账准备300万元。由于乙公司财务困难,经协商,甲公司于2011年1月1日与乙公司签订以下债务重组协议:
B.
(1)乙公司用一批资产抵偿甲公司部分债务,乙公司相关资产的账面价值和公允价值如下:
C.
D.
(2)甲公司减免上述资产抵偿债务后剩余债务的30%,其余的债务在债务重组日后满2年付清,并按年利率3%收取利息;但若乙公司2011年实现盈利,则2012年按5%收取利息,估计乙公司2011年很可能实现盈利。2011年1月2日,甲公司与乙公司办理股权划转和产权转移手续,并开具增值税专用发票。甲公司取得乙公司商品后作为库存商品核算,取得X公司股票后作为交易性金融资产核算,取得土地使用权后作为无形资产核算并按50年平均摊销。2011年7月1日甲公司将该土地使用权转为投资性房地产并采用公允价值模式进行后续计量,转换日该土地使用权公允价值为1000万元。假设除增值税外,不考虑其他相关税费。
E.
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