Long before man lived on the Earth, there were fishes, reptiles, birds, insects, and some mammals. Although some of these animals were ancestors of kinds living today, others are now extinct, that is, they have no descendants alive now. Nevertheless, we know a great deal about many of them because their bones and shells have been preserved in the rocks as fossils.
41.______That kind of rock in which the remains are found tells us much about the nature of the original land, often of the plants that grew on it, and even of its climate.
When an animal dies, the body, its bones, or shell, may often be carried away by streams into lakes or the sea and there get covered up by mud. If the animal lived in the sea its body would probably sink and be covered with mud. More and more mud would fall upon it until the bones or shell become embedded and preserved. 42．______Thus it follows that there must be many kinds of mammals, birds, and insects of which we know nothing,
Passage one
Every human being, no matter what he is doing, gives off body heat. The usual problem is how to dispose of it. But the designers of the Johnstown campus of the University of Pittsburgh set themselves the opposite problem of how to collect body heat. They have designed a collection system which utilizes not only body heat, but the heat given off by such objects as light bulbs and refrigerators as well. The system works so well that no conventional fuel is needed to make the campus's six buildings comfortable. Some parts of most modern buildings-theatres and offices as well as classrooms-are more than amply heated by people and lights and sometimes must be air-condition even in winter. The technique of saving heat and redistributing it is called “heat recovery”. A few modem building recover heat but the University’s system is the first to recover heat from some buildings and re-use it in others.
Along the way, Pitt
A. A fat female who studies hard
B. a fat male who does not study
C. A thin female who does not study
D. A thin male who studies hard
长江公司系上市公司，属于增值税一般纳税企业，适用的增值税率为17%，适用的所得税税率为25%，所得税采用资产负债表债务法核算。除特别说明外，长江公司采用账龄分析法计提坏账准备，3个月以内账龄的应收款项计提坏账准备的比例为0.5%。不考虑除增值税、所得税以外的其他相关税费。长江公司按当年实现净利润的10%提取法定盈余公积。长江公司2013年度所得税汇算清缴于2014年2月28日完成，在此之前发生的2013年度纳税调整事项，均可进行纳税调整。长江公司2013年度财务报告于2014年3月31日经董事会批准对外报出。2014年1月1日至3月31日，长江公司发生如下交易或事项；
（1）1月14日，长江公司收到乙公司退回的2013年10月4日从其购入的一批商品，以及税务机关开具的进货退出证明单。当日，长江公司向乙公司开具红字增值税专用发票。该批商品的销售价格（不含增值税）为200万元，增值税为34万元，销售成本为185万元。假定长江公司销售该批商品时，销售价格是公允的，也符合收入确认条件。至2014年1月14日，该批商品的应收账款尚未收回。
（2）长江公司与甲公司签订供销合同，合同规定长江公司在2013年7月供应给甲公司一批物资，由于长江公司未能按照合同发货，致使甲公司发生重大经济损失。2013年12月，甲公司通过法律程序要求长江公司赔偿经济损失200万元，该诉讼案在12月31日尚未判决，长江公司已确认预计负债100万元。2014年2月8日，经法院一审判决，长江公司需要赔偿甲公司经济损失140万元，长江公司不再上诉，并且赔偿款已经支付。按照税法规定，上述诉讼所确认的损失在实际发生时允许从应纳税所得额中扣除。
（3）2月26日，长江公司获知丙公司被法院依法宣告破产，预计应收丙公司账款250万元（含增值税）收回的可能性极小，应按全额计提坏账准备。长江公司在2013年12月31日已被告知丙公司资金周转困难无法按期偿还债务，因而按应收丙公司账款余额的50%计提了坏账准备。
（4）3月8日，董事会决定自2014年1月1日起将公司位于城区的一幢已出租建筑物的核算由成本模式改为公允价值模式。该建筑物系2013年1月20日投入使用并对外出租，入账时初始成本为1940万元；预计使用年限为20年，预计净残值为20万元，采用
A. 借：以前年度损益调整200应交税费--应交增值税（销项税额）34贷：应收账款234
B. 借：库存商品185贷：以前年度损益调整185
C. 借：坏账准备1.17贷：以前年度损益调整1.17
D. 借：递延所得税资产3.75贷：以前年度损益调整3.75
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