105，206，307，408，( ) A．704 B．509 C．603 D．50

阅读理解。

     My tears run down from my cheeks (面颊) when I talk to my parents on the phone. What are they doing

when I call them? Dad works from seven o'clock in the morning to nine o'clock in the evening. My mum does

all the housework, she also has to work in the field. But I can't do anything for them.

     Every day she gets up at around 4 o'clock in the morning. When I sometimes call her at 7:30 in the evening,

she tells me that she is still in the field and doesn't have supper. I tell her I'll study hard in the school. I also ask

her to take care of herself and dad because I can't live without them.

     Mum says that the happiest time for dad and her is when my sister and I come back home.

     We play cards in the room, watch TV, or do anything we like, with dad and mum making delicious food in

the kitchen. It is also the happiest time for me.

     Love, sometimes, doesn't need many words. Love your parents like they love you. Give them a call, tell

them you miss them.

1. Why can't the writer live without their parents?

A. Because her parents give her money.

B. Because her parents need her to take care of them.

C. Because she loves her parents and they love her very much.

D. Because they afford (提供) her education (教育).

2. The happiest time for the writer's mum and dad is ________.

A. she and her sister help them make delicious food in the kitchen

B. her sister and her coming back home

C. they play cards in the room

D. they work in the field together

3. Which of the following is the best title?

A. Mum and Dad

B. I love you, Mum and Dad

C. My Family

D. I Love My Family

两位数乘两位数，积只可能是三位数或四位数．______．（判断对错）

一幅中国地图的比例尺是1：4500000，改写成线段比例尺是______在这幅地图上，量得南京到北京的距离是20.4厘米，南京到北京的实际距离是______千米．

A公司为增值税一般纳税人，增值税税率为17%，该公司采用应收账款余额百分比法核算坏账损失，坏账准备的提取比率为5%。2006年12月31日应收账款余额为260万元。2007年1月有关资料如下：
(1)1月8日向B公司销售商品5000件，每件250元，单位销售成本160元，月末未收到该笔货款；
(2)1月20日因产品质量原因，B公司要求退回．2005年2月5日购买的80件商品，销售单价250元，单位成本160元。该批商品货款A公司尚未收到，A公司同意B公司退货，并办理退货手续和开具红字增值税专用发票，A公司收到B公司退回的商品；
(3)1月25日C公司宣布破产，致使A公司发生坏账损失20万元；
(4)1月28日A公司收回前期已确认的坏账15万元，存入银行；
(5)1月31日A公司计提坏账准备。
要求：
根据上述资料，编制有关业务的会计分录(答案金额单位用万元表示)。

请依据给定资料，围绕我国职业病防治工作，自选角度，自拟题目，写一篇文章。
要求：中心明确，结构完整，条理清晰，行文流畅。字数1000字左右。