以下关于洗钱的说法中，不正确的是( )。 A．洗钱是指为了掩饰犯罪收益的真实来源和

( )是指在生产资本中以劳动资料形式存在，物质形态全部参加生产过程，而价值经历多次重复生产过程逐步转移到新产品中的那部分资本。

A．无形资产

B．实业资产

C．固定资产

D．流动资产

急性肾小球肾炎临床治愈的主要指标是（）

A.浮肿消失

B.血压恢复正常

C.肉眼血尿消失

D.尿常规恢复正常

E.自觉症状完全消失

裕华国有服装加工企业，2012年发生以下事项：

（1）1月，该企业新领导班子上任后，作出了精简内设机构的决定，将会计科撤并到行政管理办公室（以下简称"行政办"），同时任命行政办主任张某兼任会计主管人员。会计科撤并到行政办后，会计工作分工如下：原会计科会计继续担任会计；原行政办主任张某的女儿担任出纳工作。行政办主任张某自参加工作后一直从事文秘工作，为了使张某尽快胜任会计主管人员岗位，企业同意张某半脱产参加会计培训班，并参加2012年会计从业资格考试。

（2）3月，档案科对企业会计档案进行了清理，编造会计档案销毁清册，将保管期已满的会计档案按规定程序全部销毁，其中包括一些保管期满但尚未结清债权债务的原始凭证。

（3）6月，行政办在例行审核有关单据时，发现一张购买原材料的发票，其"金额"栏中的数字有更改现象，经查阅相关买卖合同、单据，确认更改后的金额数字是正确的，于是要求该发票的出具单位在发票"金额"栏更改之处加盖出具单位印章。之后，该企业予以接受并据此登记入账。

（4）8月，该企业业务单位因工作需要，要求借阅该企业的会计档案。单位负责人认为该业务单位与本单位业务关系密切，而且和其本人私交甚好，便同意借出1天，并办理了登记手续。

该企业撤并会计机构，任命会计主管人员，会计工作岗位分工，下列说法正确的是（）。

A.该企业根据单位经营管理的需要作出撤并会计机构的决定是正确的

B.只要企业同意，张某可以半脱产学习，并参加会计从业资格考试

C.张某的女儿不能担任出纳工作

D.张某的女儿可以担任出纳的工作，只要通过会计从业资格考试就可以

某企业2009年度有关资料如下：
(1)实收资本比2008年增加100万元；
(2)与银行签订一年期借款合同，借款金额300万元，年利率5%；
(3)与甲公司签订以货换货合同，本企业的货物价值350万元，甲公司的货物价值450万元；
(4)与铁路部门签订运输合同，载明运输费及保管费共计20万元。
要求：
根据上述资料，依据税法相关规定回答下列问题：

The modern university is the ideal environment for the creation and transfer of knowledge that drives national competitiveness in an increasingly global era. Its most effective form is the American adaptation of the European model, in which teaching, leaning and research are integrated into a single institution. Indeed, the American university has proved capable of almost anything, from developing advanced economic theories to creating new life forms.

Many national leaders understand that the university is the critical catalyst for America’s adaptability, economic robustness and emergence as a great power. And they are moving aggressively to catch up. The universities created by emerging economies beginning in the 1990s and through 2020 will likely play a decisive role in reshaping the global balance of economic power.

That is bad news for the United States. The past two decades of American university development have been characterized largely by self-satisfaction arising from steady progress by the top 20 or so research universities. And America as a nation has 1Seen coasting. Since 2000, the United States has lost its edge in the graduation of engineers and technologists. The country no longer dominates scientific discovery, innovation or exploration. Most important, the United States has not launched any effort to build new institutions to accommodate its increasingly diverse population of more than 300 million.

The result is that America’s university system, despite its historical pre-eminence, has ceased to grow. Furthermore, America’s university system has failed to adapt to the dramatic demographic shifts occurring as a result of social mobility and immigration.

America needs to realize that its universities face real competition from the rest of the world to attract the best and the brightest, to secure resources and to provide environments that educate and inspire. This is not to say that the best American universities are no longer the leaders in discovery and innovation. It is to say that the success of the higher-education system must be measured by more than just innovations. Its long-term performance depends on its ability to provide learning to a broad cross sections of citizens, to advance national proficiency in math and science and to create an adaptable work force, as well as to develop a national appreciation for discovery, entrepreneurship and the creative process.

In China and elsewhere, these are the goals of the new universities being built. In the United States, we need to move from a national self-confidence based on past success to one built on the knowledge that we are advancing a system of higher education that will meet our future needs. This will require that policymakers, business leaders and universities rededicate themselves to creating comprehensive learning and discovery environments; design entirely new models and methods for teaching, and then take action to implement them.

Which of the following is the goal of China to build up new universities（）

A. Providing wider opportunities of education for oversea students

B. Elevating the science and technology level of the whole country

C. Focusing on the position of science and technology innovation leader

D. Creating a culture of appreciation of science and technology