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224012018年2月1日，A公司以银行存款6 000万元支付给B公司，作为取得B公司持有C公司70%股权的合并对价。另发生评估、审计等中介费用10万元，已用银行存款支付。交易前B公司为A公司和C公司的母公司，股权合并日被合并方C公司在最终控制方B公司合并财务报表中的净资产的账面价值为10 000万元（原母公司B公司未确认商誉）。A公司在合并日的会计处理中，不正确的是（）。

22402A公司为增值税一般纳税人，2019年7月购入原材料150千克，收到的增值税专用发票注明价款900万元，增值税税额117万元；发生运输费用且收到的增值税专用发票注明运输费9万元，增值税税额0.81万元；另发生包装费3万元，途中保险费用2万元。原材料运抵企业后，验收入库原材料为148千克，运输途中发生合理损耗2千克。不考虑其他因素，该批原材料入账价值为（）万元。

22403It’s more correct to say that Americans would be very cautious of giving a compliment about someone’s（）.

22404The “SAT” will determine what a kind of college or university the high school graduates are going to， no matter how many grades you have got in school.

22405Why did Dr.Pan just taste a little bit of baked meat and the broth when he was at Dr.Hyle’s home？

22406As an old Chinese saying goes， “One minute’s brilliance on the stage takes a（）ten years’ practice beyond that.”

22407In the video， who has not been mentioned as a good example for a successful speech？

22408According to the video， a prepared speech requires the speaker all the following except？

22409It’s more correct to say that（）is a religious occasion.

22410Not surprisingly， music is a（n）（）habit， and our college students can take themselves；wherever they go and they can listen to them over and over again.

22411If our college students are eager to improve their spoken English， they are truly supposed to（）the finest MOOCs from a variety of providers.

22412Truly speaking， some name phrases are so closely related to the Bible， a collection of texts（）in Judaism and Christianity.

22413As a matter of fact， we would use a family tree to（）the relationship among our family；members.

22414We all know that（）are often used as short expressions to describe how someone feels；about a situation.

22415Collocations are a group of（）or even more words that usually go together.They’re often used as short expressions to describe how someone feels about a situation.

22416They indeed offer us advice about how to live a better life， and also transfer some underlying ideas， principles and values of a given culture or society.Theses sayings are called（）

22417A gesture is a characteristic of（）communication in which visible body actions communicate particular message.

22418ODO is adding a slew of words that only recently came into general usage， many have been driven by fast-moving trends in（）.

22419Simply put， when we want to farewell with others， we’re taught in school to say “（）” in a formal way.

22420If you have a slight Chinese accent， it dose not matter.The most important thing is that you’re speaking clearly.

22421In the mind of most Chinese colleges students， it’s a face-losing matter if they don’t speak English like Americans or British people.

22422Having a native English speaker’s accent or having a talk with people abroad， the former opinion is more important to Dr.Pan.

22423Karl Marx once said “When people are learning a foreign language，they should not（）everything into their own language.

22424There’s a widespread saying in English， it’s called “（）it till you make it”

22425The second step to reduce students’ psychological barriers， according to the course， is to have a better understanding of students’ different needs.

22426Teachers also need to reflect what a kind of teaching style should they implement in classroom and what additional elements should they exert to the current teaching methoD.

22427In Dr.Pan’s opinion， lack of a good studying habit and an effective learning method has also caused our students’ unhappiness.（）

22428Truly speaking， even if English learners have memorized thousands of words and dozens of grammar rules， they can still（）upon a mysterious invisible block.

22429Thai people don’t like you to touch their kids’ heads， because they fully believe that there is a link between the sky and their kids’ heads.

22430When our students learn English in a college or university， their English level is normally not judged by their examination results.

22431Needless to say， speaking English in a（n）（）way is more useful and practical than the formal one.

22432A油藏通过油藏描述研究已经确定了储量计算地质参数：含油面积为10km2，有效厚度为12m，储层平均孔隙度为25%，含油饱和度为65%，地面原油密度为0.8t/m3，平均地层原油体积系数为1.2，该油藏石油地质储量为（），石油地质储量丰度为（）。

22433已知某油藏油水界面海拔-1650m，位于构造顶部附近的A井为油井，若A井油层中部海拔-1600m、压力17.6MPa、流体密度0.8×103kg/m3，则以油水界面为折算基准面的折算压力为（）。

22434某井综合解释剖面中，A层重复出现，必须解释为该井钻遇了正断层。

22435砂层组A的渗透率变异系数Kv=0.8，砂层组B的渗透率变异系数Kv=0.3。那么，砂层组B相对砂层组A（）。

22436反应 A（g） + B（g） → C（g）的速率方程式为v=kc（A）2c（B），若使密闭的反应容积增大1倍，则其反应速率为原来的

22437某反应2A+B→ C为基元反应，将4molA和2molB放在1L容器中混合，当A和B都反应掉一半时，此刻的反应速率与初始速率之比为

22438维生素A补品可帮助治疗痤疮。（）

22439WoS数据库中，检索框中输入A B，其中A和B中的空格表示哪种运算关系：

22440What type of therapy would most likely be used for a person trying to overcome a fear of heights？

22441Client-centered therapy is one example of a（n）（）therapy.

22442In schizophrenia， what is the term for the symptoms， such as auditory hallucinations， that cause the addition of non-existent information to a person'；s perception of the world？

22443What is the common term for the most extreme version of a person with anti-social personality disorder？

22444A person with a mental disorder that causes them to constantly think that there shoe lace is coming untied， and therefore continually bends down to check their shoe laces likely has what disorder？

22445What has a person experienced if he or she can'；t remember anything about their life and， thus， starts an entirely new life －－ only to have the original memories return several years later？

22446On average， a person will find another person more attractive if the other person has（）pupils.

22447A major recent conceptual shift between the DSM-IV and the DSM-V is that the diagnosis of mental disorders is now regarded more as a（）and less of a（）.

22448On average， a man will perceive women as more attractive when theirs waists are（）tenths the size of their hips.

22449A person who claims that a negative personal event is the result of their situation or other people'；s behavior is demonstrating a（n）（）locus of control.

22450"；Memory"； should best be thought of as a（）.

22451Learning a new skill， such as tying a shoe lace， is an example of what type of memory？

22452What is the term for a person who pretends to be a participant in an experiment， but is actually working with the experimenters？

22453Albert Banduras research on observational learning in children showed that when a child sees another child hit a Bobo doll， he or she was more likely to（）the doll.

22454If， after doing many conditioning trials， a researcher presents the conditioned stimulus but DOES NOT follow it with the unconditioned stimulus， the research is likely examining（）.

22455If genetics is playing a strong role in the production of a behaviour， then we would expect identical twins to have（）concordance on measures of that behaviour.

22456What is the inhibition of inappropriate natural responses to a stimulus after repeated exposures called？

22457Understanding how visual elements group together was a major focus of those studying（）psychology.

22458At what age do children begin to develop a Theory of Mind？

22459What is the term that refers to knowledge of where a persons body parts are located in space？

22460Seeing a small， red， shiny object is known as（）， whereas knowing this object is an apple is known as（）.

22461Why is the brainstem considered to be a reptilian system？

22462A t-test is an example of（）statistics.

22463A t-test is a ratio of（）to（）.

22464What practice makes psychology a science rather than just a collection of ideas and arguments？

22465A scatter plot that shows a trend line that travels down to the right would demonstrate what type of correlation？

22466A positive correlation between two variables means that as（）.

22467If the amount of time a student spent studying was positively correlated with grades achieved， what would we expect to see if someone had low grades？

22468Introspection is a technique wherein a person reflects upon and reports their personal experience.Early scientists criticized this technique because it was（）.

22469The idea that human behavior is governed by a physical component and a non physical（i.e.， spiritual） component is referred to as（）.

22470海明威的短篇小说《杀人者》开头写道：亨利那家供应快餐的小饭馆的门一开，就进来了两个人。他们挨着柜台坐下。这里使用的是（）。； A固定式内聚焦； B变换式内聚焦； C多重式内聚焦； D外聚焦

22471凌濛初的《二刻拍案惊奇》中的《进香客莽看金刚经出狱僧巧完法会分》中有段：小子因为奉劝世人惜字纸，偶然记起一件事来。一个只因惜字纸拾得一张故纸，合成一大段佛门中因缘，有好些的灵异在里头。上面这段话中的“小子”是（）。A凌濛初； B作者； C叙述者； D受述者

22472在叙事性作品中，属于共时性向度的往往是（）。A表层结构； B深层结构； C历时结构； D共时结构

22473A.“国王死了，不久王后也死去”

22474属于颈卵器植物的是（）A. B. c. D. E.

22475A公司生产的电视机要求消费者上门自提，B公司生产的电视机免费送货上门安装，两者提供的产品在哪个产品层面出现差别（）。

22476工作时运用最多的站姿体态，只要与乘客交流，都会用的站姿是（）A

22477服务礼仪的基本理论之“三A法则”是指（）。

22478调解结束后，当事人甲公司的总经理很欣赏调解员A的法律素养、调解技巧及敬业精神。当他了解到A同时是一名执业律师时，就希望聘请A为公司的法律顾问。由于调解已经结束，A可以接受聘请。（）

22479某建筑工程公司获海关核准从国外暂时进口A、B两台施工机械。已知A、B机械的到岸价格分别为1536万元和1920万元，其留在国内使用的时间分别为4个月和8个月，适用的关税税率均为10%。该公司应纳的关税为（）万元。

22480（2015 年改）某啤酒厂为一般纳税人，2019年3月销售A型啤酒30吨，开具增值税专用发票，金额87000元，收取不钢桶押金6000元；销售B型啤酒20吨，开具增值税专用发票，金额56000元，收取可重复使用的塑料周转箱押金5000元，当月应纳消费税（）元。

22481假设以10％的年利率借得30000元，投资于某个寿命为10年的项目，为使该投资项目成为有利的项目，每年至少应收回的现金数额为（）元。（已知（P/A，10％，10）＝6.1446，（F/A，10％，10）＝15.937）

22482所有高等生物的启动子中都有T A T A框结构。

22483The eradication of Dracula can be a symbol of castration.

22484Which one of the following might be a possible interpretation of the eyes of Doctor T.J.Eckleburg？（Choose all that apply.）

22485Which one of the following is a constant theme of The Great Gatsby？

22486There are many difficult， rarely-used and enigmatic words in Heart of Darkness which are completely attributed to the author’s identity as a non-native English speaker.

22487In Heart of Darkness， Conrad reveals that there is little difference between so-called civilized people and savages and the evil in human heart is but a thought.

22488Which of the following is not a feature of Heart of Darkness？

22489What might be a possible explanation to D.H.Lawrence'；s sexual descriptions？（Choose all that apply.）

22490In the short story "；Two Gallants"；， Corey holds up the coin like a knight who has found the grail.What might be the best interpretation？

22491Why did D.H.Lawrence have a bad reputation throughout his life？

22492"；Then the beautiful eyes of the fair women open and look love， and the voluptuous mouth present to a kiss - and man is weak." Which interpretation of the sentence is correct？

22493There is a strong misogynist current in the novel Dracula.

22494In the novel， Dracula is a figure of many interpretations except；.

22495The American Dream is the dream of the self-made man who arrives in a new country and becomes extremely wealthy through his honest hard work and endeavor.Jay Gatsby is a representative of the American Dream.

22496Which of the following is not a similarity between The Great Gatsby and Heart of Darkness？

22497In terms of the scope of Conrad’s story Heart of Darkness， it can be termed as a/an（）

22498What did Conrad want to indicate by saying that “The belief in a supernatural source of evil is not necessary men alone are quite capable of every wickedness”？（Choose all that apply.）

22499Melville deliberately writes in a nonconformist way to avoid writing mechanically.

22500Which of the following might be a possible reason for Bartleby'；s mental disorder considering the historical background？

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