D
“Wanted by the FBI.” To the murderer, or the bank robber, these are the most frightening words in the world. When the criminal hears them，he knows that six thousand trained persons are after him.
Why should he be so afraid? There are thousands of cities and villages where he can hide，and forests and deserts, as well. Besides, he’s usually rich with stolen money.
Money can make it easier to hide. With money, the criminal can even pay a doctor to operate on his face and make him hard to recognize. But the criminals know that as public enemies, they can be found by the FBI no matter where they hide.
They know every trick the criminal knows and many more. If he makes just one mistake，they’ll get him. That’s why the man who is wanted can’t sleep. That’s why he becomes nervous, why he jumps at every sound.
The FBI began on May 10th, 1924. General Harlan Stone chose Edgar Hoover, a young lawyer, to head the new agency . “What we need is a wholly new kind of police force,” he said. “Criminals today are smart．They use stolen cars and even planes to make their gateways. They have learned to open any lock，using advanced technology. We can’t beat them with old methods. We have to train officers to work scientifically.”
Edgar Hoover quietly went ahead with his plans. He picked his men carefully. They had to be between the ages of twenty-five and thirty-five. He wanted only men with good manners and good character. When working as his officers, they would have to meet all kinds of people. Hoover wanted men who could handle a teacup as well as a gun. But the FBI cannot help in every police problem. It can look into only certain crimes against the government. Solving all other crimes is the duty of local police forces．
68．A man wanted by the FBI will find that money is ________.
A．not at all useful B．very helpful for a while
C．necessary for his crime D．everything for him
69．Before he worked with the FBI，Edgar Hoover was a ____________.
A．policeman B．lawyer C．teacher D．general
70．The FBI was begun in order to____.
A．reduce crimes B．bring younger men into police work
C．fight crimes scientifically D．offer jobs
71．A man who can “handle a teacup as well as a gun” has both ____________.
A．courage and manners B．strength and kindness
C．wisdom and energy D．ability and humor
（4）甲公司2012年12月发生如下经济业务：①12月1日，销售给甲公司一批产品，销售价格500万元，产品成本400万元。产品已经发出，开出增值税专用发票，款项尚未收到。为了及早收回货款，双方约定的现金折扣条件为：2/10，1/20，n/30（假定计算现金折扣时不考虑增值税）。12月16日甲公司收到甲公司的货款。②12月5日，购入原材料一批，增值税专用发票上注明的金额为4000万元，增值税680万元。材料已经到达，并验收入库。企业开出不带息商业承兑汇票。③12月15日对外销售一批原材料，销售价格3000万元，材料实际成本1100万元。材料已经发出，开出增值税专用发票。款项已经收到，并存入银行。④12月25日出售一台不需用生产设备，设备账面原价2100万元，已提折旧340瓦元，已提减值准备为300万元（以前年度计提），出售价格2000万元。出售设备价款已经收到，并存入银行，假定不考虑增值税。⑤12月31日计提存货跌价准备30万元，计提无形资产减值准备3万元。⑥摊销管理用无形资产10万元；计提管理用固定资产折旧150万元。⑦本年度所得税费用和应交所得税为285.50万元；计提法定盈余公积85.65万元。要求：根据上述资料，不考虑其他因素，分析回答下列第（1）～（5）题。（答案中的金额单位用万元表示）