2020年9月甲酒厂将自产的1吨药酒用于抵偿债务，该批药酒生产成本35000元/吨，甲酒厂同类药酒不含增值税最高销售价格62000元/吨，不含增值税平均销售价格60000元/吨，不含增值税最低销售价格59000元/吨，已知消费税税率10%，计算甲酒厂当月该笔业务应缴纳消费税税额的下列算式中，正确的是（　）。

客户2018年9月30日，年利率为5%时存入1年期整存整取定期储蓄存款6000元，于2019年9月30日清户，该日利率为4%，应付该储户的利息是多少？

1.一项投资从第三年年末开始连续5年每年收回现金200万元，投资收益率9%，则其收回现金的现值为（）万元。[已知：（P/A,9%,5）=3.8897,（P/F，9%，2）=0.8417]

9.某企业预期经营杠杆系数1.5，本期息税前利润为600万元，本期固定经营成本为（）万元。

PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”　　36.Fromthefirstthreeparagraphs,welearnthat

PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”37.Whichofthefollowingstatementsitstrueaccordingtothetext?

PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”38.AccordingtotheNAS'sreport,oneoftheproblemsinend-of-lifecareis

PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”39.Whichofthefollowingbestdefinestheword“aggressive"(line3,paragraph7)?

PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”40.GeorgeAnnaswouldprobablyagreethatdoctorsshouldbepunishedifthey

9.下列级数发散的是（）

某县城一家建筑公司为增值税一般纳税人，从事建筑、安装、装饰等建筑服务，2019年7月份发生如下业务：（1）承包一家工厂的厂房建设工程，本月全部完工，建设施工合同中注明工程总价款为2000万元。另外得到对方支付的提前竣工奖120万元。（2）承包一家服装厂厂房改造工程，工程总价款为500万元，建筑公司购进用于改造工程的材料，取得的增值税专用发票注明的价款为80万元。另支付水电费，取得增值税专用发票注明税额为3万元。（3）承包一家商场的装饰工程，完工后向商场收取人工费30万元、管理费6万元、辅助材料费3万元。工程主要材料由商场提供。（4）将本企业闲置的2辆搅拌车出租给其他建筑公司，租期为半年，每月租金为3万元。对方一次性支付租金18万元。已知：上述收入均为不含税收入，上述业务均按一般计税方法计算。建筑服务适用的增值税税率为9％；有形动产租赁适用的增值税税率为13％。要求：根据上述资料，不考虑其他因素，分析回答下列小题。（1）承包厂房建设工程应缴纳的增值税为（）。

9.“艺术是模仿”的美学思想是谁提出来的？

III.ReadingComprehension.(2x15=30)Passage1(1)ThehumanitariancrisisinSyriahasreacheda“horrifyingnewlevel,”accordingtoaU.N.official.(2)That’showMarkLowcock,theUnitedNationsunder-secretary-generalforhumanitarianaffairsandemergencyreliefcoordinator,describedconditionsinnorthwestSyria,basedoneyewitnessaccountsfromU.N.staffinandaroundIdlibprovince.(3)Idlibhasbeenunderairattackforyears,buttheintensityofthoseattacksisnowworseandtherearenewgroundattacksaswell,saysRobertFord,formerambassadortoSyriaundertheObamaadministrationandnowaseniorfellowattheMiddleEastInstituteinWashington,D.C.Asthelastoppositionstronghold,theprovinceishometoabout3millionpeople,halfofthemrefugeesfromotherpartsofSyria.(4)Thislatesthumanitariancrisisinthe9-year-oldconflictwasbroughtonbyfightingthathasescalatedsinceDecember,withSyrian,TurkishandRussiantroopsattackingoppositionforces.Idlibhasseenairstrikesaswellasshellingfromartilleryandground-basedmissiles.(5)What’smore,temperatureshavedroppedbelowfreezingmanynightssinceDecember,andheavysnowhasfallen,mostrecentlyinmid-February.(6)Lowcock’sreportsaidthevastmajorityofthosedisplacedarewomenandchildren,manyofwhomaresleepingoutsidebecausetherefugeecampsarefull.“Mothersburnplastictokeepchildrenwarm.Babiesandsmallchildrenaredyingbecauseofthecold,”wroteLowcock.(7)ZaherSahloul,aphysicianandpresidentandco-founderofaidorganisationMedGlobal,waslastinIdlibinJanuaryandsaidthatwithsolittleroom,peoplearesleepinganywheretheycan,includingtentsinarefugeecampsetupinasoccerfieldandtinyclassroomsinschools.Manychildrenhadrespiratoryillnessesbecauseoftheovercrowdingandcold.Whenthereisnospaceinindoorstructuressetupasshelter,familiespitchtents,ofvaryingstrengthandquality,ofteninthemudthataccumulateswhenrainhitsthesnow.Morerainisexpectedthisweek.(8)Sahloul,acriticalcarephysician,saysamongthepeoplehemetinrefugeecampswasagirl,Ahlam,whosaidshewas12,collectingbranchesthatherfamilywouldburntoheattheirtent.Another12-year-old,whosaidhernamewasAsma,toldhimshehadbeendisplacedseventimesandwaswalking2milestoschooleachway.“IwishIcouldwalknotinthemud,”AsmatoldSahloul.(9)ManyofthenewlydisplacedhavehadtomovetonewlocationsinIdlib.OthersareheadednorthtowardtheTurkishborder,thoughTurkeyisnotacceptingnewrefugees.(10)Aidorganisationsareontheground,butmanylocalaidworkers,andtheirfamilies,facethesameharshconditionsasthosetheyaretryingtohelp,saysChristyDelafield,spokeswomanforaidgroupMercyCorps.Liketherefugees,theyarelivingintentsorareonthemovebecauseofthefighting.(11)Inhisreport,Lowcocksaidthatequipmentandfacilitiesofaidworkerswerebeingdestroyedandthattheaidworkersthemselveswereamongthoseinjuredandkilled.(12)Addingtothedifficultyforaidorganisations,saysRobertFord,isthattheSyriangovernmenthastakenovertwomainhighwayssotheaidgroupsnowdependonslowerbackroadstodeliversupplies.(13)Thenumbersofdisplacedpeoplehavegrown—fromhundredsadaybeforeDecembertothousandsadaynow,accordingtoU.N.spokesmanFarhanHaq.41.HowmanypeopleinIdlibarerefugeesfromotherpartsofSyria?

甲公司为增值税一般纳税人，2018年9月1日，以银行存款购入一台需要安装的设备，取得的增值税专用发票上注明的价款为200000元，增值税税额为26000元，支付安装费并取得增值税专用发票，注明安装费40000元，增值税税率9%，增值税税额3600元。该固定资产的初始入账价值为（）元。

已知一等差数列1，3，5，7，9，…，其公差为（）。