单词NAME的四个字母中，是中心对称图形的是（ ） A．N B．A C．M D．

需要计算的，应列出计算过程；答案中的金额单位以万元表示，有小数的，保留两位小数，两位小数后四舍五入。
甲公司和乙公司均为增值税一般纳税人，适用的增值税税率为17%。2010年甲公司和乙公司发生如下交易：
(1) 甲公司和乙公司为了缓解资金周转压力，于2010年2月签订资产置换协议，甲公司以库存商品和持有的A公司10%的股权投资换取乙公司出租的房产。
(2) 假定该交换具有商业实质且公允价值能够可靠计量。
(3) 2010年4月1日，双方办理完毕资产所有权划转手续，有关资料如下：
①甲公司换出：库存商品账面成本300万元，已计提存货跌价准备100万元，公允价值400万元；持有A公司股票划分为可供出售金融资产，账面价值为550万元(其中成本为500万元，公允价值变动为50万元)，按照当日收盘价格计算的公允价值为705万元。
②乙公司换出：投资性房地产的账面余额为800万元。其中成本为700万元，公允价值变动为100万元。该项投资性房地产是由自用房地产转换的，转换日公允价值大于账面价值的差额为60万元。交换日公允价值为1100万元。
③乙公司向甲公司支付银行存款73万元。
④甲公司换入房产继续用于出租。乙公司换入的库存商品仍作为库存商品核算，换入的A公司股票作为长期股权投资核算。

阅读理解。

     More than one in ten UK teenagers has been left without a job or college place, despite 11 years of

compulsory education, figures show.

     The number of 16-t0 18-year-olds branded as "Neet"-not in education, employment or training-has

risen amid growing fears that school-leavers are bearing the brunt of job shortages in the recession.

     Some 261,000 young people had no job or training place, according to official data. The figure rose

to 1,082,000 among 16-to 24-year-olds.

     The Conservatives branded the figure "shocking".

     David Willetts, the shadow skills secretary, said:"It is a damning indictment of the Government's

failure to help young people during the recession." 

     "Despite all Cordon Brown's guarantees and pledges, the number of young people neither earning nor

learning is increasing at a rate of more than 9,000 a week. Ministers must stop making empty gestures

that do so little to help young people."

     The Government has a target to reduce the proportion of young Neets to 7.6 per cent by next year.

     The latest annual data from the Department for Children, Schools and Families put the figure at 10.3

per cent by the end of 2008.

     The percentage of 16-t0 18-year-olds who fall into the same bracket remained higher in the past year

than in the previous 12 months, it was revealed.

     "In a further disclosure, figures for the third quarter of this year show almost a fifth of 16 to 24-year-

olds were in the category-more than at any point since 2005.

     Iain Wright, the Schools Minister, said:"We are giving all l6 and 17-year-olds the opportunity to stay

in education or training so they can gain the skills they need to succeed in an increasingly competitive

labour market."

     "We must not repeat the mistakes that were made in recessions of the past and abandon a whole

generation of young people. We recognize that we need to carry on helping young people through this

tough economic climate."

     He said the Government would offer every Neet 16 and 17-year-old a place on an "Entry to Employment"

course in January.

1. According to what David Willetts said, the number of young people neither earning or learning will increase

    ____ in a year.

A. 261,000

B. 1,082,000

C. 9,000

D. 432,000

2. The author develops the passage mainly by ____.

A. providing typical examples

B. telling an interesting story

C. comparing opinions from different fields

D. presenting a problem and possible solutions

3. What David Willetts said indicates that ____.

A. the government has tried its best to solve the problem

B. the problem is unavoidable during the recession

C. what the government has done is far from satisfactory

D. he is sure the government can solve the problem

4. Which of the following is NOT true according to Iain Wright?

A. The government has realized how serious the problem is and will take effective measures.

B. Young people are facing a tough economic climate.

C. The government responded too late in face of the situation.

D. It will be difficult for young people to be employed if they don't have relevant skills.

论述复合琴首板的优缺点。

建设项目安全、消防、环境保护与职业病防治“三同时”是什么？

结合风沙流的主要特征说明风蚀蘑菇的形成。