主胰管易与以下哪项结构相混淆（）。 A.其前方的胃壁 B.其后方门静脉 C.其后方脾

A注册会计师是Y公司2009年度财务报表审计的项目负责人，在审计过程中，需对助理人员提出的有关问题予以解答，并对其编制的有关审计工作底稿进行复核，请代为作出正确的专业判断。

在进行年度财务报表审计时，有关项目截止测试的下列说法中，正确的有( )。

A．营业收入截止测试的关键是检查开具发票或收款的日期、记账的日期和发货的日期是否属于同一会计期间

B．存货截止测试的关键在于存货纳入盘点范围的时间与存货引起借贷双方会计科目的入账时间是否都处于同一会计期间

C．银行存款截止测试的关键在于确定企业在各开户银行的最后一张支票的号码，并查实该号码之前的所有支票均已开出

D．存货截止的方法是确定被审计年度的最后一张验收报告或审查验收部门接近年底的业务记录

2013年11月9日至12日召开的党的十八届三中全会对全面深化改革作出了具体部署，提出市场在资源配置中起决定性作用，引起广泛关注。某校高三（2）班学生围绕“发挥市场作用，激发社会活力”为主题开展了探究活动，请你参与其中。

信息一  同学们了解到，改革开放以来，随着经济社会的发展，我国对市场地位的认识逐渐发生变化（见下表）。

时间	对市场地位的认识	作用和意义
1982年党的十二大	计划经济为主，市场调节为辅	促进了社会主义经济的发展
1992年党的十四大	使市场在资源配置中起基础性作用	加快了社会主义市场经济体制的建立和完善，促进了社会主义现代化建设的发展
2002年党的十六大	更大程度发挥市场在资源配置中的作用
2012年党的十八大	更大程度更广范围发挥市场在资源配置中的作用	加快全面建成小康社会、实现中 * * 伟大复兴的中国梦的进程
2013年党的十八届三中全会	使市场在资源配置中起决定性作用

（1）上述材料给我们以什么样的认识论启示？（6分）

信息二 如何发挥市场在资源配置中的决定性作用，全国各地都在积极探索和实践。江苏省委、省政府提出，要让“无形之手”充分施展，让“有形之手”更好有效，让“两只手”的积极效应正向叠加。

（2）运用《经济生活》知识，说明如何处理“两只手”的关系以更好发挥市场的决定性作用。（6分）

信息三  目前，我国市场经济体制日趋完善，但政府管理还存在“三位”现象：一是“越位”，对经济活动干预过多；二是“错位”，政府职能分工交叉、混淆；三是“缺位”，该管的政府没有尽职尽责，甚至在某些领域出现了“真空”。

（3）从《政治生活》角度，就政府如何避免“三位”现象提出合理化建议。（6分）

根据《行政处罚法》的规定，限制人身自由的行政处罚应当由( )设定。

A．法律

B．行政法规

C．地方性法规

D．规章

You may have heard about the many benefits of yoga, but a recent New York Times story, has stirred up more than a little controversy in the yoga community.

"How Yoga Can Wreck Your Body," by science writer William J. Broad, quotes a long-time yoga teacher who "...has come to believe that 'the vast majority of people' should give up yoga altogether. It's simply too likely to cause harm." He goes on to describe a number of cases where people have been injured doing yoga, including himself.

The research in the article isn't groundbreaking: doing any form of exercise you could potentially hurt yourself. If you look at the injury rates of other physical activities, the number of injuries sustained from yoga would pale in comparison.

Practicing yoga is just like anything in life: You have to push yourself in order to grow. But you also have to know your limits and when you're breaking them. If you stick to your comfort zone, you'll never be able to increase your flexibility. If you push to the point where you're not only uncomfortable, but in real pain, you'll likely injure yourself.

The reasons that yoga causes "serious injury”, according to the Times story, range from students' physical weaknesses to inexperienced teachers pushing too hard to the growing number of inflexible "urbanites who sit in chairs all day" trying hard to twist themselves into difficult postures.

Yoga is called a "practice" for a reason. You don't have to be perfect. You don't have to tackle every pose. It doesn't matter if you can touch the floor with your palms during your first forward bend or your thousandth, or if you never get there.

We go to the mat to learn to better listen to what our bodies are telling us, and to better hear that quiet inner voice drowned out by the noise of our busy lives. It's a shame to discourage the majority of people from practicing yoga and missing out on all of the mind-body benefits that going to the mat has to offer.

小题1:The underlined word is best replaced by __.

A．Injure

B．Benefit

C．Push

D．Shape小题2:What does author mainly want to tell us in the 3rd paragraph?

A．All physical activities are equally harmful.

B．Yoga causes much less injuries than other physical activities.

C．Similar researches have been done before.

D．Yoga, like any other form of exercise, can hurt people.小题3:Which is not mentioned among the reasons for yoga being likely to cause injury?

A．Teachers lack the knowledge of students’ limits.

B．Modern lifestyle decreases our flexibility.

C．The body doesn’t tell when you are in real pain.

D．Students themselves might not be in good physical condition.小题4:What is the author’s attitude towards practicing yoga?

A．It’s a shame not to practice yoga.

B．One should push the limits in order to be perfect.

C．The majority should give up yoga for it may cause harm.

D．One should enjoy the physical and mental benefit that yoga brings.

某企业2009年度共计拥有土地65000平方米，其中免费租给邻近部队训练占地3000平方米、幼儿园占地1200平方米，企业内部绿化占地2000平方米。2009年度的上半年企业共有房产原值4000万元，7月1日起企业将原值200万元、占地面积400平方米的一栋仓库出租给某商场存放货物，租期1年，每月租金收入1.5万元。8月10日对委托施工单位安装中央空调的生产车间办理验收手续，由在建工程转入固定资产原值500万元，单项核算。2009年年初另新购一耕地面积为2000平方米。
(城镇土地使用税4元/平方米；耕地占用税20元/平方米；房产税计算余值的扣除比例20%)
要求：

计算该企业2009年应缴纳的城镇土地使用税。