下列哪些属于酒精性心肌病的特点（） A.临床表现与扩张型心肌病相似 B.多伴有酒精性

顺达股份有限公司(以下简称顺达公司)系工业企业，为增值税一般纳税人，适用的增值税率为17%;适用的所得税率为33%.销售单价除标明为含税价格者外，均为不含增值税价格。顺达公司按单项存货计提存货跌价损失准备。

顺达公司1998年12月发生如下业务:

(1)12月3日，向甲企业赊销A产品50件，单价为20000元，单位销售成本为10000元。

(2)顺达公司经营以旧换新业务,12月8日销售A产品2件，单价为25740元(含税价格),单位销售成本为10000元;同时收回2件同类旧商品，每件回收价为1000元(不考虑增值税);实际收入现金49480元。

(3)12月10日，以分期收款销售方式向乙企业销售B产品30件，单价为12000元，单位销售成本为5000元。根据分期收款销售合同，该销售总价款分四次平均收取，每三个月收款一次。第一次应收取的价款已于当日如数收存银行。

(4)12月15日，向丁企业销售材料一批，价款为700000元，该材料发出成本为500000元。当日收取面值为819000元的票据一张。

(5)12月18日，丙企业要求退回本年11月25日购买的20件A产品。该产品销售单价为20000元，单位销售成本为10000元，其销售收入400000元已确认入账，价款尚未收取。经查明退货原因系发货错误，同意丙企业退货，并办理退货手续和开具红字增值税专用发票。

(6)12月20日，收到外单位租用本公司办公用房下一年度租金600000元，款项已收存银行。

(7)12月21日，甲企业来函提出12月3日购买的A产品质量不完全合格。经协商同意按销售价款的10%给予折让，并办理退款手续和开具红字增值税专用发票。

(8)12月22日，发现1997年12月10日误将预收1998年度外单位使用本公司专有技术使用费560000元确认为收入(不考虑该差错处理对利润分配表的影响)。

(9)12月25日，转让短期投资收到价款(已扣除转让相关税费)510000元，并存入银行。该短期投资系本年11月10日取得，取得成本为450000元,11月30日该项短期投资已按单项计提短期投资跌价准备20000元。

(10)12月31日，计算本月应交纳的城市维护建设税8377.6元，其中产品销售应交纳7544.6元销售材料应交纳833元。

(11)12月31日，存货清理中发现本公司生产的C产品市场售价下跌,C产品库存成本总额为500000元，其可变现净值下跌到340000元。

要求:

根据上述业务编制相关的会计分录。

(答案中的金额以元为单位:“应交税金”科目须写出二级和三级明细科目，其他科目可不写出明细科目)

内痔多发于肛门（）

A.3、9点

B.3、7点

C.6、12点

D.3、11点

E.3、7、11点

铁路运输企业及其他相关单位、个人应及时报告事故情况，如实提供相关证据，积极配合事故调查组工作。

阅读理解。

     At night, bats fly through the air, catching hundreds of insects and other small animals. But during the

day, they hardly move at all. Instead, bats pass the time hanging upside down from a secret spot.

      There are a couple of reasons why bats rest this way. First of all, it puts them in a position for takeoff.

Unlike birds, bats can't fly into the air from the ground. Their wings don't produce enough lift to take off

from a dead stop, and their hind legs are so small and underdeveloped that they can't run to build up the

necessary takeoff speed. Instead, they use their front claws to climb to a high spot, and then fall into flight.

     During the hours when most enemies are active, bats gather where few animals would think to look and

most can't reach. This allows them to disappear from the world until night comes again. There's also little

competition for these resting spots, as other flying animals don't have the ability to hang upside down.

     Bats have a unique physiological adaptation that lets them hang around this way without using any energy.

For you to hold your fist around an object tight, you contract (紧缩) several muscles in your arm, which are

connected to your fingers by tendons (腱); as one muscle contracts, it pulls a tendon, which pulls one of your

fingers closed. A bat's talons (爪) close in the same way, except that their tendons are connected only to the

upper body, not to a muscle. To hang upside down, a bat pulls its claws open with other muscles. To get the

talons to take hold of the surface, the bat simply lets its body relax. The weight of the upper body pulls down

on the tendons connected to the talons, causing them to hold tight. Therefore, the bat doesn't have to do

anything to hang upside down.

1. Bats hang upside down because ______.

A. they haven't developed a pair of strong claws

B. they can't start to fly from the ground directly

C. they have no hind legs to support their body

D. they can't find quiet places to stay during the day

2. The third paragraph tells us that bats' hanging upside down _______.

A. is to save their energy for night movement

B. is a way to fight against flying animals

C. is a great way to hide from danger

D. is a skill to compete for the flying places

3. Why can bats hang upside down easily?

A. Because their upper body is light.

B. Because they have strong muscles.

C. Because their talons are linked to muscles tightly.

D. Because their tendons are linked to their upper body.

4. What is the passage mainly about?

A. The living habits of bats.

B. How and why bats hang upside down.

C. The importance of bats' hanging upside down.

D. How bats use their energy at night.

选择岩心钻探设备首先应考虑（）钻进的需求。

A．金刚石绳索取心

B．合金

C．钢粒