把方程2x+y=3改写成用含x的式子表示y的形式，得y=______．

下列实验操作或记录中，错误的是（　　）

A．分液时，分液漏斗中下层液体从下口放出，上层液体从上口倒出

B．蒸馏时，应使温度计水银球位于蒸馏烧瓶支管口处

C．用苯、四氯化碳萃取碘水溶液中的碘

D．做焰色反应实验用的铂丝，每试验一种样品后都必须用盐酸洗涤后，再在酒精灯火焰上灼烧到没有颜色，才可使用，并且每次都必须透过蓝色钴玻璃观察焰色

特种设备安全法所指的锅炉，是指利用各种燃料、电或者其他能源，将所盛装的（）到一定的参数，并对外输出热能的设备。

A.液体加热 

B.物料混合 

C.粉状固体加热 

D.液体化学反应

某商贸企业2006年度自行核算实现利润总额40万元，后经聘请的会计师事务所审计，发现有关情况如下： (1)在成本费用中实际列支了工资薪金400万元，提取并列支了相应的职工工会经费、职工福利费、职工教育经费74万元，取得《工会经费拨缴款专用收据》； 该企业实行工效挂钩工资制度，当年经主管部门和税务机关核准的工效挂钩工资总额为350万元，实际发放工资总额380万元(其中，经批准动用以前年度工资结余30万元，其对应的附加三项费用已在相应年度扣除)； (2)4月1日以经营租赁方式租入设备一台，租赁期为2年，一次性支付租金40万元，计入了当期的管理费用； (3)该企业根据需要按应收账款期末余额的1%提取了坏账准备金。上年末应收胀款期末余额为240万元，本年实际发生坏账损失8000元，本年应收账款期末余额为300万元。上述业务，企业均按会计制度进行了核算处理，并补提了坏账准备金。税法规定的坏账准备金提取比例为560； (4)从境内A子公司分回股息76万元，A适用企业所得税税率24%；从境内B子公司分回股息33.5万元，B适用企业所得税税率33%。分回股息尚未计入利润总额； (5)企业2005年自行申报亏损80万元，后经税务机关检查调增应纳税所得额30万元。 要求：根据上述资料，按下列序号回答问题，每问需计算出合计数： (1)计算工资和三项经费应调整的所得额； (2)计算租赁设备的租金应调整的所得额； (3)计算坏账准备金应调整的所得额； (4)计算子公司A、B分回的投资收益应调整的所得额； (5)计算该企业的纳税调整后所得； (6)计算该企业当年应缴纳的企业所得税额。

劳动争议处理过程中的举证责任一般应实行（）的原则。

A.谁主张，谁举证

B.谁方便，谁举证

C.劳动者举证

D.用人单位举证

A good translator is by definition bilingual. The opposite is not ______(1) true, however. A born and bred bilingual will still need two__________(2) to become a translator: first, the skills and experience necessary for__________(3); second, knowledge of the field in which he or she will__________(4). The skills and experience for translation include the ability to write ______(5) in the target language, the ability to read and understand the_________(6) language material thoroughly, and the ability to work with the latest__________(7) and communication hardware and software.Does a born and bred bilingual__________(8) a better translator than someone who learned language B later in__________(9) There is no definite answer, but the following issues are important.__________(10), a born and bred bilingual often suffers from not truly knowing __________(11) language well enough to translate, with some even suffering from what __________(12) known as a lingualism, a state in which a person lacks_________(13) full, fluent command of any language. Second, born and bred bilinguals__________(14) don’’t know the culture of the target language well enough to_________(15) top-quality translations, or cannot recognize what aspects of the source language__________(16) its culture need to be treated with particular care, as they_________(17) in a sense too close to the language. And last, they often_________(18) the analytical linguistic skills to work through a sticky text.On_________(19) other hand, the acquired bilingual may not have the same in-depth _________(20) of colloquialisms, slang, and dialect that the born bilingual has. Also, the acquired bilingual will not be able to translate as readily in both directions (from B to language A and A to language B). Finally, born bilinguals often have a greater appreciation of the subtleties and nuances of both their languages than someone who learns their B language later in life can ever hope to have.