以下选项中合法的实型常数是（ ）。A．5E2.0 B．E-3 C．0.2 D．1

The police have ____ power to deal with such matters by ____ law.

A．the; the

B．不填；不填

C．不填；the

D．the；不填

某会计人员在审核记账凭证时，发现误将1000元写成100元，尚未入账，一般应（）改正。

A．重新编制记账凭证

B．红字更正法

C．补充登记法

D．冲账法

试论述中国——东盟自由贸易区的主要内容、发展前景及其建立的战略意义。

Salt plays an important role in our daily diet. Even a small reduction in salt in the diet can be a big help to the heart. A new study used a computer model to predict -how just three grams less a day would affect heart disease in the United States.

The result: Thirteen percent fewer heart attacks. Eight percent fewer strokes. Four percent fewer deaths. Eleven percent fewer new cases of heart disease. And two hundred forty billion dollars in health care savings. Researchers found it could prevent one hundred thousand heart attacks and ninety-two thousand deaths every year．

The study is in the New England Journal of Medicine. Kirsten Bibbins-Domingo at the University of California San Francisco was the lead author. She says people would not even notice a difference in taste with three grams,or one-half teaspoon, less salt per day. The team also included researchers at Stanford and Columbia University. Each gram of salt contains four hundred milligrams of sodiu(钠), which is how foods may list their salt content．

The government says the average American man eats ten grams of salt a day. The American Heart Association advises no more than three grams for healthy people. It says salt in the American diet has increased fifty percent since the nineteen seventies, while blood pressures have also risen. Less salt can mean a lower blood pressure.

New York City Mayor Michael Bloomberg is leading an effort called the National Salt Reduction Initiative.The idea is to put pressure on food companies and restaurants. Critics call it government interference.

Mayor Bloomberg has already succeeded in other areas, like requiring fast food places in the city to list calorie information. Now a study by the Seattle Children's Research Institute shows that the calorie information on the menu can influence what parents order for their children. Ninety-nine parents of three to six year olds took part. Half had calories between the two groups for foods that the parents would have chosen for themselves. McDonald's menus clearly showing how many calories were in each food. Parents given the counts chose an average of one hundred two fewer calories when asked what they would order for their children. Yet there was no difference in calories between the two groups for foods that the parents would have chosen for themselves.

Study leader Pooja Tandon says even small calorie reductions on a regular basis can prevent weight gain over time.The study was published in the journal Pediatrics．

小题1:Which of the following benefits does less salt diet in the passage NOT cover?

A．The decrease of strokes

B．The prevention of weight gain

C．Fewer heart attacks

D．The drop in medical care cost小题2:It can be inferred from the passage that _______.

A．Americans ate no more than 5 grams of salt per day in the 1970s

B．the American Heart Association suggests less than 3 grams of salt a day for everyone

C．the less salt one eats, the healthier he will be

D．all the heart diseases result from eating too much salt小题3:The National Salt Reduction Initiative aims to_______.

A．inform people of the harm that salt does to health

B．attract the public attention to the problem

C．require fast food places to list salt information

D．put pressure on food companies and restaurants小题4:The underlined sentence "Yet there was no difference in calories between the two groups for foods that the parents would have chosen for themselves." implies that _______.

A．Parents pay less attention to the amount of calories in their diet.

B．Parents set a good example to their children in daily diet.

C．Parents take less salt than before while taking meals.

D．Most parents are on a diet for their health.小题5:Which of the following might be the best title for this passage?

A．Relationship between Salt and Health

B．Less Salt Can Mean Being More Healthy

C．A Survey on People's Regular Diet

D．Mayor Michael Bloomberg and His Health Project

正保股份有限公司(本题下称“正保公司”)外币业务采用即期汇率的近似汇率进行折算，假定该公司以每月月初的市场汇率作为当月交易发生日即期汇率的近似汇率，按季核算汇兑损益。20×9年3月31日有关外币账户余额如下：

项目	外币金额(万美元)	折算汇率	折算为人民币金额(万元)
银行存款(借方)	600	6.83	4098
应收账款(借方)	500	6.83	3415
长期借款—A	2000	6.83	13660
长期借款—B	2000	6.83	13660
应付利息—A	50	6.83	341.5
应付利息—B	60	6.83	409.8

长期借款A系20×9年1月1日为建造某生产线而借入的，借款期限为2年，年利率为10%，按季计提利息，每年年末支付利息。长期借款B系20×8年1月1日借入，借款期限为3年，年利率为12%，每年年末支付利息。生产线于20×9年1月1日开工，并于当日开始发生资产支出，截至第1季度末，已累计使用外币借款3300万美元，预计将于20×9年12月完工。 20×9年第2季度各月月初、月末市场汇率如下：

日期	市场汇率
4月1日	1美元=6.83元人民币
4月30日	1美元=6.81元人民币
5月1日	1美元=6.81元人民币
5月31日	1美元=6.83元人民币
6月1日	1美元=6.83元人民币
6月30日	1美元=6.84元人民币

20×9年4月至6月，正保公司发生如下外币业务(假定不考虑增值税等相关税费)：
(1)4月1日，为建造该生产线进口一套设备，并以外币银行存款140万美元支付设备购置价款。设备于当日投入安装。
(2)4月20日，将160万美元兑换为人民币，当日银行美元买入价为1美元=6.77元人民币，卖出价为1美元=6.87元人民币。兑换所得人民币已存入银行。
(3)5月1日，以外币银行存款向外国公司支付生产线安装费用240万美元。
(4)5月15日，收到第1季度发生的应收账款400万美元。
(5)6月5日以每股1.5美元的价格购入乙公司B股100万股作为交易性金融资产，当日即期汇率为1美元=6.85元人民币，另发生佣金等1万美元，相关款项均以美元银行存款支付，不考虑其他因素。20×9年6月30日，由于市价变动，当月购入的乙公司B股的市价变为每股2美元。
(6)6月10日按面值购入100万美元的债券，划分为可供出售金融资产核算。购买当日的汇率为1美元=6.87元人民币。20×9年6月30日，债券的公允价值为110万美元。
(7)6月30日，计提外币借款利息。
(8)生产线建造期间未发生中断，不考虑其他因素。
要求：
1.编制20×9年第2季度外币业务的会计分录。