社区发展”的概念是由美国社会学家（）在1951年提出来的。

许某兴办个人独资企业甲，并与张某共同兴办了合伙企业乙，合伙企业出资比例为6:4。2009年个人独资企业甲的应纳税所得额为6.59万元。合伙企业乙2009年的经营情况如下：
(1)营业收入220万元；
(2)营业成本78万元；
(3)营业税金及附加26万元；
(4)销售费用20万元，其中广告费3.20万元、业务宣传费1.90万元；
(5)管理费用30万元，其中业务招待费2万元，计提坏账准备0.36万元，工资总额13.60万元(其中各合伙人工资0.96万元，6名从业人员工资12.64万元)，实际发生的工会经费、职工福利费和职工教育经费合计2.52万元，均超过税法规定的扣除标准，12月份为研究开发新产品购置测试仪器一台，价值6万元；
(6)营业外支出5万元，全部为以合伙企业名义通过当地教育局向希望小学捐赠款项；
(7)财务费用2.80万元，其中从某企业借款20万元资金周转，偿付利息2.60万元，银行同期贷款利率为10%；
(8)张某将其自有的小轿车在自己使用的同时，经常提供给乙企业使用，2009年共发生修理费、养路费等费用合计1.6万元，但很难划分企业使用和张某自用比例。
(合伙企业乙2008年亏损10万元。许某选择在合伙企业乙扣除生计费。)
根据以上资料和税法相关规定，回答下列问题：

合伙企业乙允许税前扣除的销售费用为( )万元。

A．20

B．18.60

C．19.30

D．19

The questions in this group are based on the content of a passage. After reading the passage, choose the best answer to each question. Answer all questions following the passage on the basis of what is stated or implied in the passage.

James Joyce revolutionized the novel, the short story, and modern literature as we know it. He was born in Dublin, the first of 10 children in a Catholic family. His father was a civil servant whose poor financial judgment left the family impoverished for much of Joyce’s youth. Young James attended Dublin’s fine Jesuit schools, which gave him a firm grounding in theology and classical languages--subjects that appeared repeatedly in his later work. The story of his early life and his intellectual rebellion against Catholicism and Irish nationalism are told in the largely autobiographical novel A Portrait of the Artist as a Young Man.

In 1902, at the age of 20, Joyce left Dublin to spend the rest of his life in Paris, Trieste, Rome, and Zurich, with only occasional visits back home. Despite this self-imposed exile, Dublin was the setting for most of his writings. Dubliners (1914), Joyce’s most accessible work, is a collection of short stories describing the paralyzing social mores of middle-class Catholic life. "The Dead," the final story in the collection, is frequently listed as one of the finest short stories ever written.

Joyce’s next book, Ulysses, took seven years to write; once he finished writing it, he almost couldn’t find anyone to publish it. Upon the novel’s publication, both Ireland and the United States immediately banned it as obscene. Despite these obstacles, Ulysses has come to be generally recognized as the greatest twentieth-century novel written in English. The novel was revolutionary in many ways. The structure was unique: Joyce recreated one rill day in the life of his protagonist, Leopold Bloom, and modeled the actions of the story on those of Ulysses in the Odyssey. In recounting Bloom’s day, Joyce mentions everything that happens to Bloom--including thoughts, bodily functions, and sexual acts--providing a level of physical actuality that had never before been achieved in literature. To provide a psychological insight comparable to the physical detail, Joyce employed a then-revolutionary technique called stream of consciousness, in which the protagonist’s thoughts are laid bare to the reader.

From 1922 until 1939, joyce worked on a vast, experimental novel that eventually became known as Finnegan’s Wake. The novel, which recounts "the history of the world" through a family’s dreams, employs its own "night language" of puns, foreign words, and literary allusions. It has no clear chronology or plot, and it begins and ends on incomplete sentences that flow into each other. Many of Joyce’s supporters thought he was wasting his time on the project, although the playwright Samuel Beckett, who later won the Nobel Prize for Literature, helped Joyce compile the final text when his eyesight was failing. Today, Finnegan’s Wake is viewed as Joyce’s most obscure and possibly most

Joyce’s works helped introduce all except which of the following literary elements into modern English literature ？（）

A. Narration through second-person address

B. Novel structure based on real-time chronology

C. Linguistic experimentation

D. Literary realism concerning physical reality

E. Stream of consciousness

小肝血管瘤与小肝癌的主要鉴别点是（）

A.平扫时血管瘤多呈等密度

B.增强后动脉期小肝癌整个病灶强化

C.小血管瘤没有假包膜

D.延迟扫描血管瘤缩小或等密度充填

E.以上都不是

张华对王磊说：你对我说，作为公司的合法拥有者，只要我愿意，我就有权卖掉它。可是，你又对我说，如果我卖掉它，忠诚的员工们将会因此遭受不幸，因而我无权这样做。显然，你的这两种说法是前后矛盾的。以下哪项陈述最准确地描述了张华推论中的缺陷？（）

A.张华忽略了他的员工也有与卖掉这个公司相关的权利。

B.张华没有为卖掉他的公司提供充足可靠的理由。

C.张华现在无权卖掉他的公司不意味着他永远无权卖掉它。

D.张华将公司的拥有权与对忠诚员工的负责权混为一谈。

钢砼栏板的厚度能否调整？