小说《玫瑰的名字》作者安伯托.艾可是（）国人

法律移植在不同的情形具有不同的类型，其一般包括：

A．经济、文化和政治处于相同或基本相同发展阶段和发展水平的国家相互吸收对方的法律，以致融合和趋同

B．落后国家或发展中国家直接采纳先进国家或发达国家的法律

C．区域性法律统一运动和世界性法律统一运动或法律全球化

D．当代国家对历史上国家法律的移植

Today, roller skating (滑旱冰) is easy and fun. But many years ago, it wasn’t easy at all. Before 1750, people never tried skating on wheels. That changed because of a man named Joseph Merlin. Merlin’s work was making instruments. In his free time he liked to play the violin. Merlin was a man with many ideas and many dreams. People called him a dreamer.

One day Merlin received an invitation to go to an important party. He was very pleased and a little excited. As the day of the party came near, Merlin began to think. He wanted to find a way to make a wonderful entrance at the party. Merlin had an idea. He thought that he would attract a lot of attention if he could skate into the room.

Merlin tried different ways to make he roll. Finally, he decided to put two wheels under each shoe. These were the first roller skate shoes. Merlin was very proud of them. He dreamed of arriving at the party and skating into the room while playing the violin. He was sure that everyone would be very surprised.

On the night of the party Merlin rolled into the room, playing his violin. Everyone was really surprised to see him. There was just one problem. Merlin had no way to stop his roller skating. He rolled on, playing the violin. Then, with all eyes on him, Merlin hit into a huge mirror on the wall. The mirror broke into many pieces with a very loud noise. But nobody forgot Merlin’s wonderful entrance after that.

小题1: The story tells us that people began to enjoy roller-skating ______.

A．before the year 1750

B．before the invitation

C．because of Joseph Merlin

D．because it was dangerous小题2:People called Merlin a dreamer because ___________.        

A．he slept and dreamed a lot

B．he was full of different ideas

C．he was a talented violinist

D．he always made people’s dreams come true小题3: ___________ made Merlin think of skating on wheels.

A．Merlin’s work

B．Merlin’s violin

C．A huge mirror

D．An important party小题4: What was Merlin’s problem after he rolled into the room?

A．He couldn’t stop his roller-skating.

B．He couldn’t attract a lot of attention.

C．Everyone was surprised at him.

D．He couldn’t play the violin while rolling.小题5: The text is mainly about_________.

A．a strange man

B．an unusual party

C．how roller skating began

D．how people enjoyed themselves in the 18th century

男性，24岁。在38℃炎热气候下抢修塌方公路12小时后晕倒。主诉口渴难忍，眩晕，全身无力，恶心。查体：体温40℃，脉搏100次/分，呼吸24次/分，血压100/70mmHg，体重60kg。烦躁、浅昏迷。口腔黏膜及皮肤干燥，尿少。实验室检查：血Na⁺160mmol/L，BUN8.4mmol/L，血浆渗透压340mmol/L，尿比重1.040。

患者失水量占体重的（）

A.1%～2%

B.2%～4%

C.4%～6%

D.6%

E.8%

A股份有限公司(以下简称“A公司”)为一般工业企业，所得税税率为25%，按净利润的10%提取法定盈余公积。所得税采用资产负债表债务法核算。2009年度发生或发现如下事项：
(1)A公司于2006年1月1日起计提折旧的管理用机器设备一台，原价为200万元，预计使用年限为10年(不考虑净残值因素)，按直线法计提折旧。由于技术进步的原因，从2009年1月1日起，决定对原估计的使用年限改为5年，同时改按年数总和法计提折旧。
(2)A公司有一项投资性房地产，此前采用成本模式进行计量，至2009年1月1日，该办公楼的原价为4000万元，已提折旧240万元，已提减值准备100万元。2009年1月1日，A公司决定采用公允价值对出租的办公楼进行后续计量。该办公楼2008年12月31日的公允价值为3800万元。假定2008年12月31日前无法取得该办公楼的公允价值，税法与会计的折旧额相同。
(3)2009年初发现，以400万元的价格于2008年1月1日购入的一套计算机软件，在购入当日将其计入管理费用。按照甲公司的会计政策，该计算机软件应作为无形资产确认入账，预计使用年限为4年，采用直线法摊销。假定税法规定的处理与会计原来的处理相同。
(4)A公司于2009年5月25日发现，2008年取得一项股权投资，取得成本为300万元，A公司将其划分为可供出售金融资产。期末该项金融资产的公允价值为400万元，A公司将该公允价值变动计入公允价值变动损益。
税法上对可供出售金融资产的公允价值变动不计入应纳税所得额，A公司确认了暂时性差异计入所得税费用。
要求：根据上述资料，不考虑其他因素，回答下列第9至12题。

事项(3)对递延所得税的影响金额为( )。

A．75万元

B．100万元

C．0万元

D．25万元

进行网络调整前，应向客户提交网络操作申请单，如果有数据修改，还提交（）。

A、工程参数总表

B、数据修改申请单

C、网络评估报告

D、网规参数总表