四、Choosethepartofthesentencethatneedstobecorrected.选择句子中需要修改的部分。31.Istherenewanythinginthistalk?

新华公司的记账本位币为人民币，对外币交易采用交易日的即期汇率折算。2015年1月1日，以2.3美元/股的价格购入南方公司股票2000股作为交易性金融资产，当日的即期汇率为1美元=7.6元人民币，款项已付。2015年12月31日，由于市场变动，当年购入的南方公司股票的市场价格变为每股2.0美元，当日即期汇率为1美元=7.75元人民币。不考虑相关税费等其他因素的影响，关于新华公司交易性金融资产的处理，下列说法中正确的是（）。

新华公司以人民币为记账本位币，外币业务采用交易发生日的即期汇率进行折算。2015年11月2日以每件2万美元的价格从美国某供货商手中购入国际最新商品20件，并于当日支付了相应货款（假定新华公司有美元存款）。2015年12月31日，已售出8件商品，国内市场仍无该商品供应，但该商品在国际市场价格降至每件1.9万美元。当日即期汇率为1美元=7.6元人民币，2015年12月31日的汇率为1美元=7.7元人民币。假定不考虑增值税等相关税费的影响，2015年12月31日新华公司应计提的存货跌价准备为（）万元人民币。

12.Virtual表示虚拟的，是形容词。

四、Choosethepartofthesentencethatneedstobecorrected.选择句子中需要修改的部分。31.Anndoesn'tknowhowworkouttheprobleminclass.

视网膜动脉阻塞观察视力变化急救期（12小时内）应1到2小时检查一次

12.1.TheworldisquicklyrealizinghowmuchitdependsonChina.2.Appleisreroutingsupplychains.Ikeaisclosingitsstoresandpayingstaffmemberstostayhome.Starbucksiswarningofafinancialblow.FordandToyotawillidlesomeoftheirvastChineseassemblyplantsforanextraweek.3.Themysteriouscoronavirushasvirtuallyshutdownoneoftheworld’smostimportantgrowthengines.Desperatetoslowthefast-movingvirus,theChineseauthoritieshaveextendedthecountry’snationalholiday,andcrippledland,railandairtransport.Entirecitieshaveshutdown.4.Thefullextentofthehittothebroaderbusinessworldisnotyetclear.“Ourmembersaredealingwithvaryingdegreesofdisruptionintheirbusinesses,”saidJakeParker,theseniorvicepresidentoftheUS-ChinaBusinessCouncil.5.Iftravelrestrictionsandquarantinesareexpandedortheholidayextendedfurther,hesaid,“thatwillamplifytheseproblems.”Question:Whichofthefollowingcanbestreplace"virtually"in"Themysteriouscoronavirushasvirtuallyshutdownoneoftheworld’smostimportantgrowthengines"?

12肾病综合征容易发生感染的并发症，最常见感染部位是()

4.无尿指每天尿量少于（）ml或12小时无尿液排出。

A公司为一般纳税人，购买了一批材料，买价10万元，增值税1.3万元，运输费0.1万元，则购买此材料的采购成本为11.4万元。（）

甲公司由于购买固定资产于20×1年1月1日产生应付乙公司账款300万元，贷款偿还期限为6个月。20×1年7月1日，甲公司发生财务困难，无法偿还到期债务，经与乙公司协商进行债务重组。双方同意：以甲公司的一批存货抵偿应付乙公司债务。这批存货成本为280万元，公允价值为260万元。假定上述资产均未计提减值准备，不考虑相关税费。则乙公司应确认营业外支出()万元。

1.TheWorldHealthOrganizationdeclaredaglobalhealthemergencyonThursdayasthecoronavirusoutbreakspreadwellbeyondChina,whereitemergedlastmonth.2.Thedeclaration“isnotavoteofno-confidenceinChina,”saidDr.Tedros,theW.H.O.’sdirector-general.“Onthecontrary,theW.H.O.continuestohaveconfidenceinChina’scapacitytocontroltheoutbreak.”Question:Whichofthefollowingcanreplace“control”inthe“WHOcontinuestohaveconfidenceinChina’scapacitytocontroltheoutbreak?”

1.TheWorldHealthOrganizationdeclaredaglobalhealthemergencyonThursdayasthecoronavirusoutbreakspreadwellbeyondChina,whereitemergedlastmonth.2.Thedeclaration“isnotavoteofno-confidenceinChina,”saidDr.Tedros,theW.H.O.’sdirector-general.“Onthecontrary,theW.H.O.continuestohaveconfidenceinChina’scapacitytocontroltheoutbreak.”question:Severefloddingpromptedthegovernorto__astateofemergencyonTuesday.

1.TheworldisquicklyrealizinghowmuchitdependsonChina.2.Appleisreroutingsupplychains.Ikeaisclosingitsstoresandpayingstaffmemberstostayhome.Starbucksiswarningofafinancialblow.FordandToyotawillidlesomeoftheirvastChineseassemblyplantsforanextraweek.3.Themysteriouscoronavirushasvirtuallyshutdownoneoftheworld’smostimportantgrowthengines.Desperatetoslowthefast-movingvirus,theChineseauthoritieshaveextendedthecountry’snationalholiday,andcrippledland,railandairtransport.Entirecitieshaveshutdown.4.Thefullextentofthehittothebroaderbusinessworldisnotyetclear.“Ourmembersaredealingwithvaryingdegreesofdisruptionintheirbusinesses,”saidJakeParker,theseniorvicepresidentoftheUS-ChinaBusinessCouncil.5.Iftravelrestrictionsandquarantinesareexpandedortheholidayextendedfurther,hesaid,“thatwillamplifytheseproblems.”Question:Whichofthefollowingcanbestreplace"virtually"in"Themysteriouscoronavirushasvirtuallyshutdownoneoftheworld’smostimportantgrowthengines"?

1.TheworldisquicklyrealizinghowmuchitdependsonChina.2.Appleisreroutingsupplychains.Ikeaisclosingitsstoresandpayingstaffmemberstostayhome.Starbucksiswarningofafinancialblow.FordandToyotawillidlesomeoftheirvastChineseassemblyplantsforanextraweek.3.Themysteriouscoronavirushasvirtuallyshutdownoneoftheworld’smostimportantgrowthengines.Desperatetoslowthefast-movingvirus,theChineseauthoritieshaveextendedthecountry’snationalholiday,andcrippledland,railandairtransport.Entirecitieshaveshutdown.4.Thefullextentofthehittothebroaderbusinessworldisnotyetclear.“Ourmembersaredealingwithvaryingdegreesofdisruptionintheirbusinesses,”saidJakeParker,theseniorvicepresidentoftheUS-ChinaBusinessCouncil.5.Iftravelrestrictionsandquarantinesareexpandedortheholidayextendedfurther,hesaid,“thatwillamplifytheseproblems.”Question:whichofthefollowingsentenceshastheword"idle"withthesamemeaningandusageasthatin"FordandToyotawillidlesomeoftheirvastChineseassemblyplants?"