下列物质中，既是纯净物又是氧化物的是（ ） A．纯净的食盐水 B．液氮 C．干燥

某外资进出口公司为一般纳税企业，以人民币为记账本位币，对外币交易采用交易日即期汇率折算，该公司2007年12月1日有关账户余额资料如下：
银行存款——美元户 USD 910000 6.90 CNY 6279000
应付账款——利达公司USD 48000 6.90 CNY 331200
该公司期内发生有关业务如下：
(1)根据合同规定对外出口自产甲商品一批计20000件，每千克成本计人民币195元(不含增值税)。上列出口甲商品发票金额为每件外销价CIF 50美元，当在交单出口并结转了出口商品销售成本后已收到货款。上列业务当日即期汇率均为1美元=6.90元人民币。
(2)从日本国进口Y材料3600吨，每吨CFF 35美元，当日即期汇率为1美元=6.83元人民币，货款以外汇银行存款支付。
(3)以外汇银行存款偿还前欠国外利达公司货款48000美元，当日即期汇率为1美元=6.89元人民币。
(4)12月31日，期末当日即期汇率为1美元=6.89元人民币。
要求：
(1)根据该公司上列各项业务，编制必要会计分录。
(2)计算上列各外币账户期末应调整的汇兑损益的调整金额(应列示计算过程)并编制必要期末调整会计分录。

甲状旁腺素（PTH）具有的作用（）

A.影响肠道对磷的吸收

B.增强远曲小管对钙的重吸收

C.抑制近曲小管对磷的重吸收

D.促进小肠中钙的吸收

E.动员骨钙释放入血

阅读理解。

     The Beijing government has set out to recruit thousands of university graduates to work as junior

officials in rural areas to both improve rural administration and ease the city's employment problems.

     The government plans to recruit 3,000 university graduates this year, 1,000 more than last year, to

work as assistants to village heads or Party secretaries in suburban areas.

      People interested in jobs in Beijing's rural villages and townships can submit applications to the

Beijing Municipal Personnel Bureau or online at www. Bjbys.com from February 1 through March 15.

      "We hope university graduates will seize this opportunity to use their knowledge in rural villages and

to start their careers," Sun Zhenyu, deputy director of Beijing Personnel Bureau, told Xinhua News

Agency.

      The government has promised successful candidates a monthly salary of 2,000 yuan( $ 250) in the

first year, 2,500 yuan ($ 320) the second year and 3,000 yuan ($ 385) the third year, provided their

performance is up to the required standards, Sun said.

      Wang Lina, who graduated from Beijing Union University last year, was one of the first graduates

to find work in the city's countryside. After majoring in industrial and commercial administration, Wang

served as the assistant to the village head of Ertiaojie Village in suburban Beijings Pinggu District. For

one project, Wang contacted people at the Beijing Academy of Agricultural Sciences and arranged for

the local farmers to receive training in strawberry planting. Her efforts paid off. The village had a plentiful

harvest of organic strawberries earlier this year.

      Nationwide, about 150,000 university graduates found employment in rural areas last year, according

to figures provided by the Ministry of Education.

     The ministry predicts that 4. 95 million students will graduate from universities across the country this

year, 820,000 more than last year. About 1.4 million of them are unlikely to find jobs when they graduate.

     In Beijing, a record 200,000 people are expected to graduate from university this year. Less than half

of them are expected to be offered jobs, according to the personnel bureau.

1. The underlined word "recruit "in the first paragraph probably means _________.  

A. employ        

B. force        

C. encourage      

D. train

2. We can see from the passage that ___________________.   

A. once you are hired as a junior official, you can get an endlessly rising salary

B. the government guarantee a relatively high salary for the successful candidates

C. working as junior officials is easy but very meaningful

D. the competition for the job as junior officials is very fierce

3. From the story of Wang Lina we can learn that _________.  

A. the sooner you go to the countryside, the sooner you will be successful.

B. local farmers can get big harvests if they learn more knowledge.

C. university graduates can also realize their value in rural areas.

D. Wang had great difficulty in helping villagers planting organic strawberries.

4. The last two paragraphs aim to tell us that ________.   

A. more and more graduates will work as junior officials

B. the universities should not have so many students

C. there are more and more graduates in recent years

D. it is not easy for graduates to find jobs nowadays

5. Which of the following can be the best title for this passage? 

A. Go to the Countryside

B. A good Job Choice for University Graduates

C. What Is the Best Career?

D. Difficulty for University Graduates

根据《建设工程质量管理条例》，关于勘察，设计单位质量责任和义务的说法，正确的有（）

A.勘察，设计单位应当在其资质等级许可的范围内承揽工程

B.勘察文件应注明工程使用年限

C.勘察、设计单位必须按照工程建设强制性标准进行勘察、设计

D.注册建筑师、注册结构工程师等注册执业人员应当在设计文件上签字对设计文件负责

E.有特殊有求的建筑材料、专用设备、工艺生产线等可由设计单位指定