夏某夫妇计划于明年生育一个宝宝，请理财规划师为其调整家庭的风险管理和保险规划。夏某夫

不属于建筑安装工程直接费的是( )。

A．夜间施工费
B．二次搬运费
C．施工企业管理费
D．施工单位搭建的临时设施费

丙公司为增值税一般纳税人，存货核算采用实际成本法。2011年3月份发生的有关经济业务如下：(1)购入原材料一批，取得增值税专用发票上注明的价款为20000元，增值税税额为3400元，原材料验收入库，款项以银行存款支付；(2)购入不需安装的生产设备一台，取得增值税专用发票上注明的价款为50000元，增值税税额为8500元，设备交付使用，款项以银行存款支付；(3)销售产品一批，不含税售价为100000元，增值税税额为17000元，款项存入银行；(4)销售库存积压材料一批，不含税售价为2000元，增值税税额为340元，款项存入银行：(5)以银行存款交纳本月增值税额5440元。要求：(“应交税费”科目要求写明细科目及专栏名称)

编制销售积压材料的会计分录；

完形填空（共20小题；每小题1分，满分20分）

请认真阅读下面短文，从短文后各题所给的A、B、C、D四个选项中，选出最佳选项，并在答题卡上将该项涂黑。

Have you ever suddenly felt that someone you knew was in trouble？Have you ever dreamed something that  36  later？Maybe you have ESP.

ESP stands   37  Extra Sensory Perception. It may be called   38  sixth sense. It seems to let people  39   about events before they happen, or events  40   are happening some  41  away.

There are thousands of stories on  42  . Scientists are studying  43  to find out what’s behind these  44   mental messages. Here’s an example, one of hundreds of  45   that have come true.

A man dreamed he was walking along a road  46  a horse and carriage came by. The driver said, “There’s room for one more.” The man felt the driver was Death,   47  he ran away. The next day, the  48   was getting on a crowded bus. The bus driver said, “There’s room for one more”. Then the man saw that the driver’s face was the same face he  49  in the dream. He would not  50  the bus. As the bus drove off, it  51  crashed and burst into flames. Everyone was  52 ！

Some people say stories like this are lies or  53  . Others, including some scientists,  54  that ESP is real. From studies of ESP, we may someday learn more about  55  mind.

36. A. came true              B. came across        C. came on           D. came up

37. A. up                     B. for                 C. by                D. out

38. A. a                 B. the                        C. an                D. this

39. A. knowing                 B. to know           C. know             D. known

40. A. that                   B. what              C. in which            D. as

41. A. orbit                   B. distance                   C. position           D. spot

42. A. demand                B. board                      C. sale              D. record

43. A. them                  B. it                 C. those             D. him

44. A. certain                     B. bright             C. strange             D. successful

45. A. tasks                  B. results            C. expressions        D. dreams

46. A. when                  B. while             C. where              D. which

47. A. or                    B. but                        C. so                  D. and

48. A. driver                 B. captain            C. woman            D. man

49. A. has seen              B. had seen          C. saw                D. sees

50. A. get on                B. take off            C. make of              D. have on

51. A. immediately             B. quickly             C. finally                D. suddenly

52. A. saved                 B. killed              C. preserved            D. examined

53. A. projects                B. discoveries         C. organizations       D. coincidences

54. A. speak                 B. talk               C. say                 D. tell

55. A. the human            B. the westerner          C. the Egyptian            D. the candidate

卡通人物米老鼠是在哪部作品诞生的？