题目内容

Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
A tiny but powerful new lightweight drill has been developed by space scientists and engineers. It expands the fields in which drilling has been difficult in the past. The new drill could be used in the drilling required during surgical or diagnostic procedures involving bones, or when extracting heart pacemaker leads. Future space missions could include drilling for rock and soil samples, using only lightweight landing vehicles with robotic arms.
The color photo shows the new driller penetrating a sandstone while the drill is held only from its power cord. Relatively small vertical force is used in this application—a factor that will be useful when the drill is used in future space missions and weight needs to be kept to a minimum. The drill is driven by piezoelectric devices, which have only two moving parts but no gears or motors. Piezoelectrics are materials that change their shape under the application of an electrical field. The drill can be adapted easily to operations in a range of temperatures from extremely cold to very hot. Unlike conventional rotary drills, the drill can drill even the hardest rocks without significant weight on the drilling bit.
"The drill is a device that offers exciting new capabilities for space exploration in future NASA missions," said Dr. Yoseph Bar-Cohen, who leads NASA's Jet Propulsion laboratory's Nondestructive Evaluation and Advanced Actuator Technologies unit. "Besides the immediate benefits of the technology to NASA, it is paving the way for other unique mechanisms that are being developed in our laboratory and elsewhere," he said.
The demonstration unit pictured in the color photograph weighs about 0.7 kilograms, which is sufficient to drill 12 millimeter diameter holes in rocks using less than 10 watts of power. Comparable rotary drills usually require the application of 20 to 30 times greater pushing force and more than three times the power.
Other advantages to the drill are no drill noise and no drill movement across the surface on start-up. The drill body will not rotate, the speed does not decrease with time and the bit does not require sharpening. The bit can be guided by hand safely during operation. The drill can drill holes in different cross-sections, such as square and round.
Said Dr. Yoseph Bar-Cohen, "Thanks to the development of technology associated with this drill, new devices can be made to be small and lightweight, to consume little power and to exhibit a high standard of reliability."
At first, the new lightweight drill has been invented to

A. be used in space missions.
B. pull out the heart pacemaker leads.
C. replace the conventional rotary drill.
D. drill the bones during procedures of medical treatment.

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A.availableB.obtainableC.reasonableD.responsible

A. available
B. obtainable
C. reasonable
D. responsible

A.reducedB.conductedC.producedD.deducted

A. reduced
B. conducted
C. produced
D. deducted

x copies of sports magazine X cost a total of $12.
Column A Column B
The total cost, in dollars, of m copies of fashion magazine M 12m/x

A. if the quantity in Column A is greater
B. if the quantity in Column B is greater
C. if the two quantity are equal
D. if the relationship cannot be determined from the information given

A会计师事务所的注册会计师S为W公司2006年度财务报表审计的项目负责人,对于甲公司日后事项进行审计,请代为作出判断。
1月23日,甲公司收到W公司清算组的通知,W公司破产财产已不足以支付职工工资,清算费用及有优先受偿权的债权,W公司应付甲公司账款为400万元,由于未设定担保,属于普通债权,不属于受偿之列,2006年12月31日之前w公司已进入破产清算程序,根据w公司清算组当时提供的资料,w公司的破产财产在支付职工工资、清算费用以及有优先受偿权的债权后,其余普通债权尚可得到50%的偿付。掘此,甲公司于2006年12月31日对该应收w公司账款计提200万元的坏账准备,并进行了相应的账务处理。注册会计师应当提出的调整建议是()。

A. 补提坏账准备 借:以前年度损益调整—资产减值损失 200 贷:应收账款——坏账准备 200
B. 补提坏账准备 借:以前年度损益调整——管理费用 200 贷:应收账款——坏账准备 200
C. 补提坏账准备 借:资产减值损失 200 贷:应收账款——坏账准备 200
D. 补捉坏账准备 借:营业外支出 200 贷:应收账款——坏账准备 200

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