试述枕先露的分娩机制。

对任意实数a，b，c，给出下列命题：

①“a=b”是“ac=bc”的充要条件；

②“a+5是无理数”是“a是无理数”的充要条件；

③“a＞b”是“a²＞b²”的充分条件；

④“a＜5”是“a＜3”的必要条件．

其中真命题的个数是（　　）

A．1

B．2

C．3

D．4

(一)
某日化厂为增值税一般纳税人，2010年9月份和10月份的生产经营情况如下：
9月份：
(1)国内购进业务：购进一批原材料，增值税专用发票上注明金额46万元、增值税额7.82万元，支付购货运费2.5万元、建设基金0.5万元，取得货运发票，运输途中由于运输车辆出现故障，发生合理损失5%。
(2)销售业务：在国内销售化妆品，取得含税销售额28.08万元；出口化妆品取得销售额50万元人民币。
(3)其他业务：企业开发新型化妆品，生产成本1.2万元，将其中的5%用于连续生产化妆品，其余的作为样品分发给各经销商。
10月份：
(1)进口业务：进口一批香水精，支付国外买价20万元、购货佣金2万元，到达我国输入地起卸以前的运输装卸费3万元，保险费无法确定，保险费率为3‰，完税后海关放行，从海关运往企业所在地支付运输费7万元。
(2)国内购进业务：从小规模纳税人购进劳保用品，取得税务机关代开的增值税专用发票，注明不含税价款3万元；购进香水精等原材料，增值税专用发票上注明金额20万元、增值税额3.4万元，另支付购货运输费用2万元、装卸费用0.5万元；购进的香水精用于生产高级化妆品。
(3)销售业务：10月5日，以赊销方式销售给甲商场高级化妆品，不含税总价款70万元，合同约定10月15日全额付款，15日日化厂按照实际收到的货款开具增值税专用发票，注明金额40万元；以平销返利方式销售给乙代理商日用护肤品，不含税销售额80万元，本月代理商销售业绩达到合同规定的标准，日化厂向其返利9.36万元，取得乙代理商开具的普通发票。
(4)其他业务：将本厂2009年购进的大型客车赠送给福利院，该客车购进时增值税专用发票上注明金额36万元、增值税6.12万元(已抵扣进项税)，已提折旧4万元。
相关资料：该日化厂进口香水精关税税率为20%，10月初库存外购香水精买价2万元，10月末库存外购香水精买价12万元，城市维护建设税税率7%，教育费附加征收率3%，退税率13%，本月取得的相关票据均符合税法规定并在当月认证抵扣。
根据上述资料回答下列问题：

2010年10月该日化厂进口环节应缴纳税金共计( )万元。

A．20.11

B．23.13

C．23.19

D．25.14

会计科目和账户一样，可以记录经济业务的增减变化及其结果。（）

农合机构如果不服地方人民法院第一审判决的，有权在判决书送达之日起（）内向上一级人民法院提起上诉。

A、5日

B、10日

C、15日

D、30日

A conventional teacher’s licensee usually requires a university degree in education plus an unpaid term of practice teaching. This has never made much sense. It excludes bright students who take degrees in other subjects, and might teach those subjects; it is costly and time-consuming for career-switchers, who must wait a year or more before they can enter a classroom; it is so rigid that private-school teachers or university professors with years of experience have to jump through hoops before they can start teaching in a state school. And there is virtually no evidence that it creates better teachers. For all that, it is ply backed by schools of education, which have a monopoly of teacher-training, and by teachers’ unions, whose members make more money when it is artificially hard for others to get into the profession.

Now, some 45 states and the Districts of Columbia offer an "alternative route" to a teacher’s licensee, up from only a handful in the 1980s. Alternative certification (AC) generally allows individuals with a university degree to begin teaching immediately after passing an entrance examination. These recruits, watched over by a mentor teach the subject they studied at university, and take education courses at a sponsoring university while drawing their salaries.

The traditional sort of American teacher is likely to be young, white and female. Alternative certification attracts more men and more non-whites. In Texas, for instance, roughly 90% of public-school teachers are white, but 40% of those who have joined through alternative certification are non-whites. The AC route also draws teachers willing to go where they are most needed. A survey of Troops to Teachers, a program that turns exsoldiers into public-school teachers (" Proud to serve again"), found that 39% of those taking part are willing to teach in inner-city schools, and 68% in rural areas.

Are they good teachers Officialdom is reluctant to release the details which might answer that question for certain. But anecdotal evidence suggests they do well. In New Jersey, which has been running this sort of program since 1984, rich districts, which can afford to be choosy, consistently hire more AC teachers than poor districts do. In Houston, Texas, where the Teach of America program (TFA) puts recent university graduates into poor communities as teachers, the most effective teachers are generally the TFA ones. " School principals are our biggest fans," Wendy Kopp, TFA’s president, says proudly.

So why not scrap the cumbersome teacher-licensing laws Frederick Hess, a professor at the University of Virginia, has written a paper for the Progressive Policy Institute arguing that teacher-licensing ought to be stripped to the bare essentials. Prospective teachers should be required only to hold a college degree, pass a test of essential skills, and be checked to make sure they do not have a criminal background. Other training is important, argues Mr. Hess, but the market, not state legislators, should decide what that training looks like. This notion of "competitive certification" has drawn favorable attention from the Bush administration.

How does the author feel about the conventional teacher’s training（）

A. Ridiculous

B. Unjust

C. Complicated

D. Irrelevant