下列关于“子卡片”描述，正确的是？（）A.子卡片不需要录入 B.子卡片不需要确认 C

你的平均步长大约是(   ) A．6厘米 B．6分米 C．64分米 D．50米

可以引起反应的环境条件变化叫做应急性。

甲公司2010年12月3日与乙公司签订产品销售合同。合同约定，甲公司向乙公司销售A产品200件，单位售价1000元(不含增值税)，增值税税率为17%；乙公司应在甲公司发出产品后1个月内支付款项，乙公司收到A产品后3个月内如发现质量问题有权退货。A产品单化成本为600元。
甲公司于2010年12月10日发出A产品，并开具增值税专用发票。根据历史经验，甲公司估计A产品的退货率为20%。至2010年12月31日止，上述已销售的A产品尚未发生退回。
甲公司2010年12月15日与丙公司签订产品销售合同。合同约定，甲公司向丙公司销售B产品100件，单位售价10000元(不含增值税)，增值税税率为17%；丙公司应在甲公司发出产品后1个月内支付款项，丙公司收到B产品后2个月内如发现质量问题有权退货。B产品单位成本为7000元。
甲公司于2010年12月20日发出B产品，并开具增值税专用发票。至2010年12月31日，上述A、B产品尚未发生退回。
按照税法规定，销货方于收到购货方提供的《开具红字增值税专用发票申请单》时开具红字增值税专用发票，并作减少当期应纳税所得额处理。甲公司适用的所得税税率为25%，预计未期间不会变更；甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。甲公司于2010年度财务报告批准对外报出前，A产品发生退回20件，B产品未发生退货；至A、B产品退货期满，2010年出售的A产品实际退货30件，B产品发生退货2件。
假定按税法规定，企业发出商品时应确认收入的实现。
要求：
根据上述资料，不考虑其他因索，回答下列问题。

下列关于甲公司2011年B产品会计处理的表述中，正确的是( )。

A．98件B产品应追溯调整确认为2010年的销售收入

B．98件B产品应在2011年确认销售收入

C．退货的2件B产品应冲减2010年的销售收入

D．98件B产品应在2011年确认销售收入，退货的2件B产品应冲减2010年的销售收入

发生交通事故造成人员死亡，承担同等以上责任的，不得申请城市公交车准驾车型。

Roger Federer Lights up the Arabian Night
罗杰·费德勒点亮阿拉伯之夜

Plenty of people will be glad Tim Henman was not here to trouble Roger Federer once more last night，as the seedings said he should have been.Popular with the expatriates though he may be，and capable of upsetting Federer though he undoubtedly is，there is nothing quite so stirring as seeing one of the most gifted world No l s of all in full cry.
Instead of struggling with his jinx player，Federer imposed a spell of his own.He beat Andrei Pavel，whom Henman beat in the Paris Masters final，by6-3，6-3，and strode the court like a ruler who knows his aura is expanding.
It carried the Swiss imperiously into a semi-finals of the Dubai Championships，where he will face Jarkko Nieminen.The Finn earned his place by defeating the Dutch No 8 seed Sjeng Schalken 6-3,6-3.
Federer insisted he was not at his best-"I haven’t wanted to chase the fines as much as I should，"he said.
Pavel was driven to distraction as it was.He had akeady lifted himself near the level he showed when he was in the top 20.But just when he looked as if he might prolong the second set， Federer struck.
He retrieved one ball from deep，outside the tramlines on the forehand side，turned and reached the next ball from short and outside the tramlines on the backhand side，and still somehow hit a controlled winner.It completed the decisive break of serve.
Pavel responded by launching a spare ball towards the sky and it landed on the whiskey tables in the lrish village below.The umpire uttered a code violation warning in little more than a whisper.It was as though he felt sympathy for the Romanian.
If Federer reaches tomorrow’s final he will play Spain’s Feliciano Lopez，whose Davis Cup debut came in the singles in the 2003 final in Melbourne，or Mikhail Youzhny，whose first Davis Cup experience was as a ball boy in the 1995 final in Moscow.
That spurred Youzhny to make a top-level breakthrough seven yearslater，and to develop perseverance which has been revealed this week in a 6-3，1-6，6-1 quarter-final win over Rafael Nadal yesterday in heat which would have made a camel protest，and in a recovery from two days’vomiting after eating Japanese seafood."My cap felt as if it weighed five kilos."he said.

The author made a special mention of Mikhail Youzhny’s win at the quarter final because______.

A．he was greatly impressed by Youzhny’s experience as a ball boy
B．he admired Youzhny’s perseverance during the match
C．Youzhny was as persevering as a camel
D．Youzhny took to Japanese seafood which made him very weak