1～2岁儿童乳牙龋好发于（） A.上颌乳切牙唇面和邻面 B.乳磨牙的面 C.乳磨牙的

甲上市公司为增值税一般纳税人，适用的增值税税率为17%。存货按实际成本核算，商品售价不含增值税，其销售成本随销售同时结转。2012年1月1日资产负债表（简表）资料如下：2012年甲公司发生如下交易或事项：（1）购入材料一批，开具商业承兑汇票一张，发票账单已经收到，增值税专用发票上注明的货款为30万元，增值税额为5.1万元。材料已验收入库。（2）以银行存款购入公允价值为100万元的股票，作为交易性金融资产核算。期末交易性金融资产公允价值仍为100万元。（3）计算并确认短期借款利息5万元。（4）计算并计提坏账准备8万元。（5）计提行政管理部门用固定资产折旧20万元；摊销管理用无形资产成本10万元。（6）销售库存商品一批，该批商品售价为100万元，增值税为17万元，实际成本为65万元，商品已发出。甲公司已于上年预收货款60万元，其余款项尚未结清。（7）分配工资费用，其中企业行政管理人员工资15万元，在建工程人员工资5万元。（8）计提应计入在建工程成本的分期付息的长期借款利息20万元。（9）确认对联营企业的长期股权投资收益50万元。（10）计算并确认应交城市维护建设税3万元（教育费附加略）。（11）转销无法支付的应付账款30万元。（12）假定不考虑递延所得税，所得税率为25%；按税后净利润的10%提取法定盈余公积。要求：根据上述资料，回答下列第（1）～（4）题。

根据上述材料，关于存货的描述，正确的是（）。

A.计提减值前存货账面余额为1628万元

B.应计提存货跌价准备

C.应冲减存货跌价准备

D.计提减值前存货账面余额为1928万元

贷款按有无担保划分为______和担保贷款。

压力容器常用安全泄压装置包括安全阀、爆破片、紧急放空阀、单向阀等。

(36) have greeted Queen Elizabeth Ⅱ as she appeared outside (37) in a pink suit and hat on her 80th birthday. And (38) working grandmother shows no signs of slowing down and has genes on her side -- her mother died at 101. Queen Elizabeth’s husband, Prince Philip, followed close behind as she (39) the castle’s King Henry VIII gate, Voice of America reports. A military (40) played and a 21-gun salute (41) nearby ahead of another 41-gun salute in London’ s Hyde Park later in the day Friday. Prince Charles is (42) a birthday dinner for the (43) at a palace in London’s Kew Gardens. Queen Elizabeth has received 37,000 birthday cards and e-mails from around the world, according to (44) Queen Elizabeth Ⅱ issued a (45) saying she (46) by the messages. In an ITV News survey, Elizabeth was (47) the most popular royal. Bottom of the survey came Camilla Parker-Bowles, Duchess of Cornwall, who last year married the queen’s eldest son, Charles, after a tortuous 35-year (48) . In her 80s, Queen Elizabeth Ⅱ remains perhaps the most (49) . She is known for her penchant for brightly colored suits and hats. French designer Sonia Rykiel once criticized the Queen of England about the way she dresses. She called the Queen "the worst dressed person in the UK". "The Queen is one of the worst dresses people in the UK. She should stop wearing those bright suits and hats ..." Sonia Rykiel said. "A woman in her position should start dressing in a more (50) and serious manner." Frankly, we sold our Sonia Rykiel sweaters cardigans on eBay (51) after this interview. According to a senior royal aide, "The Queen proudly wears British designers. She wears (52) and stylish clothing which is right for the kind of work she does." Her main (53) include (54) photography, and dogs, especially her Pembroke Welsh Corgis. Queen Elizabeth II is Europe’s (55) living monarch. And lest we forget, Queen Elizabeth Ⅱ is the Queen of Canada, too.

当液体的压力极高时，粘度随压力的增加会（）。

A.略有增加

B.略有减少

C.急剧减少

D.急剧增加