新华股份有限公司（下称“新华公司”）根据其与外商签订的投资合同，外商将分两次投入外币资本，投资合同约定的汇率是1美元＝6.04元人民币。2015年9月1日，第一次收到外商投入资本1000万美元，当日即期汇率为1美元＝6.03元人民币；2016年1月31日，第二次收到外商投入资本1000万美元，当日即期汇率为1美元＝6.06元人民币。2016年1月末新华公司“股本”科目期末余额为（）万元人民币，假定投入的资本均作为股本核算。

下列各项中，企业应选择人民币为记账本位币的是（）。

乙公司应收甲公司货款1000000元，经双方协商，乙公司同意甲公司以其自产的某种产品抵偿全部债务。该批产品的成本为800000元，市价700000元，增值税适用税率为17%，假定乙公司没有计提坏账损失，则乙公司应计入“营业外支出—债务重组损失”的金额为（）元A81000B181000C300000D2000000

甲公司以一台设备抵偿债务，该设备的原值为650000元，已提折旧200000元，公允价值500000元，抵偿债务的账面价值为720000元。甲公司因此计入“营业外收入—债务重组利得”科目的金额为（）元

以债务转为资本清偿某项债务的，债权人应将（）作为受让股权的入账价值

债务人以低于债务账面价值的现金清偿某项债务的，债务人应当将重组债务的账面价值与支付的现金之间的差额确认为（）

健康促进是以健康教育为基础，强调健康教育与支持性环境的整合。

脑器质性障碍初期记忆障碍表现为

某患者在胃大部分切除术后出现巨幼细胞性贫血的原因是哪项物质吸收障碍

遗传提供了人格发展的（）

Apersonmaybefoundnotguiltyofcommittingacrimeifthatperson:

扁桃体切除术后，病人出现面色苍白，脉搏加快等应考虑

低视力指好眼最佳矫正视力低于

24.Readthepassageandcompletethefollowingquestions.InJune2016,theUnitedKingdomvotedtoleavetheEuropeanUnioninanuproar.ThenthePrimeMinisterDavidCameronresigned,andTheresamaywonthecontestfortheleadershipoftheconservativeparty.Anewwordisbeginningtoappearintheheadlines:‘Britain+exit=Brexit’."We'reinunchartedterritory."ThatiswhatanaideworkinginUKPrimeMinisterDavidCameron'sofficetoldreportersaftertheresultsofaBritishreferendumonEuropeanUnion(EU)membershipcameoutonJune242016.TheUK'shistoricvotetoexittheEUhasleftpeopleinshockandstirredanxietyacrosstheglobe.Eveniftheproceedingswon'tbefinalizedforanothertwoyears,theimpactshavealreadybeguntoshow.Forstarters,ifnotfor"Brexit",theEnglishsoccerteam'sdefeatintheEuroCuponJune28mightnothavebeensobitter.ButsoccerfansmockedthefactthatEnglandwasbeingdumpedbyEuropetwiceinaweek–intheprocess,losingbothitsPrimeMinisterandnationalsoccerteammanager.ThatEnglandmetdefeatatthehandsofIcelandwasalsoasourceofhumor."Thebeautifulirony.EnglandknockedoutofEuro2016bycountrynotevenintheEU!Maybethat’swhytheypressedtheBrexitbutton,"jokedoneTwitteruser.TheBritisheconomyfacesmoreseriouseffects.Thevotecreatedthebiggestglobalfinancialshocksincethe2008economiccrisis.Thepoundsuffereditsmostdramaticone-dayfallinhistory,plungingmorethan10percentagainstthedollartohitlevelslastseenin1985.Londonmightloseitsstatusasaglobalfinancialcapital.QuittingtheEUcouldalsocosttheUKaccesstotheEU'stradebarrier-freesinglemarketandmeansthatitmustseeknewtradeaccordswithcountriesaroundtheworld,Reutersreports.USPresidentBarackObamasaystheUKwouldbeatthe"backofaqueue"foraUSpact.Thereferendum'ssurprisingresultsshowadivisioninBritishsocietybetweentheoldergeneration–whobacked"Brexit"becausetheybelievedtheysawnobenefitsfromUK'sethnicdiversityandfree-marketeconomy–andtheyoungergeneration,whofavorglobalizationandtheborder-freepolicy.ChinaDaily'sUKeditorJonLowearguesthatasecond,equallyfundamentalsplitwasrevealedinthevotingresults.Hesaysthere'sagapbetweenwhatBritonsthoughttheywereandwhattheyreallyare."Farfrombeinganationofmodern,sophisticated,multiculturalgo-getters,itturnsoutwearestillacountryofbeer-swillingbumpkinswithadistasteforforeignersandadeepmistrustofEuropeanpowers,"Lowewrote.QuestionTwo:IsIceland,whichbeatBritaininEuro2016,amemberoftheEuropeanUnion?

24.Thelatestcamein2015,whenanumberofcountriessuspendedSchengentoallowfullcontrolovertheirbordersandstoprefugeeswhohadlandedinGreeceandelsewherefrommakingtheirwaytothewealthierEuropeannorth.Thevirusisyetanotherchallenge,asithasgivennewammunitiontonationalistswhowanttoseeborderstightenedorrestoredevenbeforethecontagionarrived.VocabularyBUilding:TheyhavebeenreluctanttoadmitAIDSpatient,inpartbecauseofunfoundedfearsof________