Passage Four The remarkable progress of science and technology in the 20th century has brought enormous benefits to humankind. Long and healthy lives, economic prosperity and a pleasant and convenient living environment have resulted from technological progress based on advances in scientific knowledge. This progress will continue or may even accelerate in the future, because both the number of scientists and their activities are expanding throughout the world. We may expect, therefore, that science and technology will continue to contribute to the development of human society. At the same time, rapid scientific advances may raise some difficult problems. First of all, the disparity in scientific knowledge between those in scientific and technical professions and those in other areas will continuously expand. This may create a communications gap between the two groups that could affect obtaining public consent on important issues, such as the use of genetically engineered plants or human embryonic stem cells. Secondly, the 21st century will be characterized by a knowledge-based society and a knowledge of science will be required for many professions. Those who lack scientific knowledge will have fewer opportunities for good jobs. Thirdly, the enormous increase in scientific information will become a burden for children who must study science. Already young people seem to be losing interest in science, and this trend may increase in the future. Over the past several years, enrollment in high-school physics courses in Japan has been decreasing, which suggests that many young people are losing interest in physics or avoiding subjects that require diligent study. Finally, scientific research in the next century will require increasing levels of public investment because sophisticated research is usually expensive. If the public loses interest in, science or does not understand the importance of research, it will become difficult for scientists to obtain sufficient financial support. Because of these considerations, I think that we need to carefully review present science education at different levels and to improve it in order to meet the expected rapid progress of science in the 21st century. At the level of primary education, the’ most important task is to stimulate children’s interest in nature. Naive surprise at the wonders of nature will hopefully lead to a later interest in science. During their secondary education, students must learn logic and the principles of natural phenomena. They will gradually separate into groups of those who like and those who dislike science. It will be difficult to provide the latter students with the scientific basics that would be useful throughout their lives. This is also the case in university education. It is becoming a goal of general university education to give students who are not majoring in natural science and engineering some level of scientific literacy. In the future, all citizens, especially those expected to lead diverse areas of society should have a sound basis for understanding the progress of science. Because the pace of progress will accelerate further, continuing science education for the public is also of great importance.
Passage Four
The remarkable progress of science and technology in the 20th century has brought enormous benefits to humankind. Long and healthy lives, economic prosperity and a pleasant and convenient living environment have resulted from technological progress based on advances in scientific knowledge. This progress will continue or may even accelerate in the future, because both the number of scientists and their activities are expanding throughout the world. We may expect, therefore, that science and technology will continue to contribute to the development of human society.
At the same time, rapid scientific advances may raise some difficult problems. First of all, the disparity in scientific knowledge between those in scientific and technical professions and those in other areas will continuously expand. This may create a communications gap between the two groups that could affect obtaining public consent on important issues, such as the use of genetically engineered plants or human embryonic stem cells. Secondly, the 21st century will be characterized by a knowledge-based society and a knowledge of science will be required for many professions. Those who lack scientific knowledge will have fewer opportunities for good jobs. Thirdly, the enormous increase in scientific information will become a burden for children who must study science. Already young people seem to be losing interest in science, and this trend may increase in the future. Over the past several years, enrollment in high-school physics courses in Japan has been decreasing, which suggests that many young people are losing interest in physics or avoiding subjects that require diligent study. Finally, scientific research in the next century will require increasing levels of public investment because sophisticated research is usually expensive. If the public loses interest in, science or does not understand the importance of research, it will become difficult for scientists to obtain sufficient financial support.
Because of these considerations, I think that we need to carefully review present science education at different levels and to improve it in order to meet the expected rapid progress of science in the 21st century. At the level of primary education, the’ most important task is to stimulate children’s interest in nature. Naive surprise at the wonders of nature will hopefully lead to a later interest in science. During their secondary education, students must learn logic and the principles of natural phenomena. They will gradually separate into groups of those who like and those who dislike science. It will be difficult to provide the latter students with the scientific basics that would be useful throughout their lives. This is also the case in university education.
It is becoming a goal of general university education to give students who are not majoring in natural science and engineering some level of scientific literacy. In the future, all citizens, especially those expected to lead diverse areas of society should have a sound basis for understanding the progress of science. Because the pace of progress will accelerate further, continuing science education for the public is also of great importance.
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以T1、T2为变量，导出图中a、b所示二循环的热效率的比值，并求T1无限趋大时此比值的极限、若热源温度T1=1000K，冷源温度T2=300K，则循环热效率各为若干？热源每供应100kJ热量，b图所示循环比卡诺循环少多少功？冷源的熵多增加若干？整个孤立系（包括热源、冷源和热机）的熵增加多少？
以T1、T2为变量，导出图中a、b所示二循环的热效率的比值，并求T1无限趋大时此比值的极限、若热源温度T1=1000K，冷源温度T2=300K，则循环热效率各为若干？热源每供应100kJ热量，b图所示循环比卡诺循环少多少功？冷源的熵多增加若干？整个孤立系（包括热源、冷源和热机）的熵增加多少？
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关于企业接受的捐赠和债务豁免，下列会计处理中正确的有（ ）。
A.企业接受的捐赠和债务豁免，按照会计准则规定符合确认条件的，通常应当确认为当期损益
B.企业接受控股股东代为偿债，应当将相关的利得计入所有者权益（资本公积）
C.企业接受非控股股东的捐赠，应当将相关的利得计入营业外收入
D.企业发生破产重整，其非控股股东因执行人民法院批准的破产重整计划，通过让渡所持有的该企业部分股份向企业债权人偿债的，企业应将非控股股东所让渡股份按照其在让渡之日的公允价值计入所有者权益（资本公积），减少所豁免债务的账面价值，并将让渡股份公允价值与被豁免的债务账面价值之间的差额计入当期损益
E.企业发生破产重整，其控股股东因执行人民法院批准的破产重整计划，通过让渡所持有的该企业部分股份向企业债权人偿债的，企业应将控股股东所让渡股份按照其在让渡之日的公允价值计入所有者权益（资本公积），减少所豁免债务的账面价值，并将让渡股份公允价值与被豁免的债务账面价值之间的差额计入资本公积
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