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1、201年12月31日购入一栋办公楼，实际取得成本为3 000万元。该办公楼预计使用年限为20年，预计净残值为零，采用年限平均法计提折旧。因公司迁址，204年6月30日甲公司与乙公司签订租赁协议。该 协议约定：甲公司将上述办公楼租赁给乙公司，租赁期开始日为协议签订曰，租期2年，年租金l50万元，每半年支付一次。租赁协议签订日该办公楼的公允价值 为2 800万元。若职工月收入=800元，不交税；2某女，29岁，因停经38周，阴道见红2小时，于2004年8月21日12Am入院，体温、脉搏、呼吸、血压正常。题解 DIC时微血管内沉积的纤维蛋白网将红细胞割裂成碎片而引起的贫血，称其为“微血管病性溶血性贫
2、血”。以前年度损益调整营业外支出 3002、数据字典(2)7月1日，根据经批准的股权激励计划，授予高管人员6 000万份股票期权。每份期权行权时可按4元的价格购买甲公司1股普通股，行权日为201年8月1日。【答案】：BCD(二)甲公司200年1月1日发行在外的普通股为27 000万股，200年度实现归属于普通股股东的净利润为18 000万元，普通股平均市价为每股10元。200年度，甲公司发生的与其权益性工具相关的交易或事项如下：简述甲公司应收乙公司账款在合并财务报表中的处理及理由，并编制相关抵销分录。一般疑问句，否定句以及根据答句写问句的答题方法改为一般疑问句：先找be动词(am, is, a
3、re),或can,放在句子最前面，如果没有则判断是否为第三人称单数(he/she /it/ Mike)，是则把动词改为原形，句前加Does,其余照抄。还不是，则句前加Do，其余照抄。改为否定句：方法和上面一样，先找be动词(am, is, are),或can,再后加not，其余照抄不是则判断是否为第三人称单数(he/she /it/ Mike)，是则把动词改为原形，人后加doesnt,其余照抄还不是，则人后加dont，其余照抄根据答句写问句的方法： 用适当的疑问词（who , whose , what , how, how many , when ,why）来提问，1. 将剩余部分改为一般疑问
4、句（如果剩余部分为动词或动词短语，则用do代替，句前加what，再改为一般疑问句）2. 如果句中没有 be 动词、助动词或情态动词，则根据谓语动词形式，借助 do 的相应形式放在句首。l 如果谓语动词是原形，则借 dol 如果谓语动词是一般现在时第三人称单数形式，则借 doesl 如果陈述句中有实义动词 have，且表示“有”时，借助动词 do、does l e.g I have some friends in America. Do you have any friends in America?需要注意的是：借 does 或 did 后，原句的谓语动词要变回原形。e.g Bill gets
5、 up at 6:30 every day. Does bill gets up at 6:30 every day? The students saw a film yesterday. Did the students see a film yesterday?注意：陈述句变一般疑问句注意的事项：l 如果陈述句中有第一人称，则变问句时要变为第二人称。e.g I usually have lunch at school. Do you usually have lunch at school? My father is playing soccer. Is your father playi
6、ng soccer?l 如果陈述句中有some，则变问句时要变为 any。e.g There is some water on the playground. Is there any water on the playground?练习题：将下列句子变为一般疑问句以及做肯定和否定回答1. His father is an English teacher.2. These cats are nice.3. They can swim,4. I like to read English.5. I go to school on foot.6. He likes English.7. His fa
7、ther goes to work by bus.8. He is crying under the tree.9. His birthday is on the twentieth of November.10. Mrs. Li and Kitty are in a big shop.11. Kitty is wearing her new uniform.12. He goes to school every day.13. I want to have a model car.14. She wants a cup of coffee.15. I do my homework after
8、 school.16. The boy does some housework at home.17. Jim has some story-books.18. The old man does morning exercises every morning.19. The boy under the tree is hungry.have 和has语法练习用have 和has填空1.I _ a cat.2.He _ a dog.3.She _ long hair.4.We _ a big house(房子).5.They _ a happy family（家庭）.6.It _ a short
9、 tail（尾巴）.7.You _ a good teacher.8.Jane _ two big eyes.9.Tom _ a red pen.10.My mother _ a beautiful nose11. I_ a nice puppet. 12. He_a good friend. 13. They_some masks. 14. We_some flowers. 15. She_a duck. 16. My father_a new bike. 17. Her mother_a vase. 18. Our teacher_ an English book. 19. Our tea
10、chers_a basketball. 20. Their parents(父母)_some books 21. Nancy_many skirts. 22. David_some jackets. 23. My friends_a football. 24. What do you_? 25. What does Mike_? 26. What do your friends_? 27. What does Helen_? 28. His brother_a basketball. 29. Her sister_a nice doll. 30. Miss Li_an English book
11、.填写正确的否定形式（dont/doesnt） 1.I _ have a cat.2.He _ like dogs.3.She _ have a long hair.4.We _ have a big house.5.They _ have a happy family.6.It _ have a short tail.7.You _ like a good teacher.8.Elva _ like a bad girl.9.Tom _ have a red pen.10.My mother _ have a beautiful nose.11.Cats _ have two legs.12.Dogs _ have one ears.13.My father _ have a blue car.14.Everybody _ have two hands.15.I _ like a model plane.16.Lily _ like a toy.