顶流靠嵌档码头，操纵上需注意（）。A、靠拢角度 B、船速和用车时机 C、AB都需注意

甲公司有关资料如下：

（1）2009年12月31日，“应收账款”账户借方余额为100000元，提取坏账准备前“坏账准备”账户余额为0；

（2）2%年12月31日，应收账款4000元无法收回，确认为坏账损失；

（3）2011年12月31日，“应收账款”账户借方余额为150000元，提取坏账准备前“坏账准备”账户为贷方余额8000元；

（4）2012年12月31日，“应收账款”账户借方余额为100000元，提取坏账准备前“坏账准备”账户为贷方余额13000元；

（5）2013年12月31日，“应收账款”账户借方余额为170000元，提取坏账准备前“坏账准备”账户为借方余额6000元。假设甲公司每年按应收账款年末余额的10%计提坏账准备。

2009年12月31日，甲公司应计提的坏账准备时应贷记（）科目。

A.管理费用

B.资产减值损失

C.坏账准备

D.应收账款

Questions from 36 to 40 are based on the following passage: There are a lot of “markets”. Some markets are local; you may be willing to compare prices for fruits and vegetables in a few shops in your local area, but you would be unwilling to go across the city to find out more information. Some markets are national. Many firms sell goods across the country. Some markets are global or international. Increasingly, more and more countries are involved in the world economy, whether they know about it or not.However, there are many other markets: labor markets for job seekers, supermarkets for grocery shopping, foreign exchange market, capital market, real estate markets and so on. And we must not overlook the fact that many services such as banking, insurance are also bought and sold on a worldwide scale. But what is a “market” Most people would say, “A market is a place where enough buyers and sellers meet face to face, so that a market price for goods and services can be determined.” However, with rapid growth of telecommunications, it is no longer necessary for buyers and sellers to physically meet to form a market.You may hear the terms “global market” or “global economy”. What do those terms mean to you What do they mean to business today Thanks to the Information Age we are seconds away from the rest of world. Business everywhere recognizes that they can expand their market to anywhere and do business at any time because of the Internet. Now, the Internet is the fastest growing market in the world today, yet buyers and sellers don’t even have to leave their own homes to transact business.In the modern world, a market can take many forms. Generally speaking, a market may be housed in a place, or it may exist only in people’s minds. And a market can be any place or process that brings together buyers and sellers with a view to agreeing to a price.

The stock market, banking services market and capital market can be described as（）.

A．supermarket　

B．financial market

C．labor market　

D．real estate market

鱼类的趋性

基因型为Aa与基因型为Bb的动物体细胞混合，诱导后使其两两融合，得到的细胞基因组成不可能是（）

A.AAaa

B.AaBb

C.Aabb

D.BBbb