2006年是我国加入世界贸易组织第( )个年头。A．1 B．5 C．6 D．8

注册会计师计划测试被审计单位2014年利润表中营业收入项目是否真实。被审计单位以下与收入确认相关的交易处理中，不恰当的是（）。

A.注册会计师发现，被审计单位在2014年12月29日以每件500元（不含增值税）的价格向乙公司交付了1000件产品。双方约定，在乙公司付清货款前，尽管被审计单位不再对所交付的产品实施继续管理和控制，但仍对尚未收款的该部分产品保留法定所有权，截止2014年末，被审计单位收取了乙公司支付的1000件产品的货款，确认了营业收入500000元

B.被审计单位拟在2014年12月按合同约定以离岸价向某外国公司出口产品时，对方告知由于其所在国开始实施外汇管制，无法承诺付款。为了开拓市场，被审计单位仍于2014年末交付产品，但在2014年未确认相应的营业收入

C.被审计单位于2014年向丙公司转让了一项软件的使用权，使用费为500000元，被审计单位提供后续服务。合同约定，丙公司在2014年和2015年各支付250000元。被审计单位于2014年实际收到200000元，但仍在当年确认了250000元收入

D.被审计单位于2014年末委托某运输公司向某企业交付一批产品。由于验收时发现部分产品有破损，该企业按照合同约定要求被审计单位采取减价等补偿措施或者全部予以退货，被审计单位以产品破损是运输公司责任为由而拒绝对方要求。由于发货前已收到该企业预付的全部货款，被审计单位于2014年确认了相应营业收入

阅读理解。

     Homestay provides English language students with the opportunity to speak English outside

the classroom and the experience of being part of a British home.

     What to Expect

     The host will provide accommodation and meals. Rooms will be cleaned and bedcovers

changed at least once a week. You will be given the house key and the host is there to offer help

and advice as well as to take an interest in your physical and mental health.

      Accommodation Zones

      Homestays are located in London mainly in Zones 2, 3 and 4 of the transport system. Most

hosts do not live in the town centre as much of central London is commercial and not residential

(居住的). Zones 3 and 4 often offer larger accommodation in a less crowded area. It is very

convenient to travel in London by Underground.

     Meal Plans Available 

     *  Continental Breakfast

     *  Breakfast and Dinner

     *  Breakfast, Packed Lunch and Dinner

    It's important to note that few English families still provide a traditional cooked breakfast.

    Your accommodation includes Continental Breakfast which normally consists of fruit juice,

cereal (谷物类食品), bread and tea or coffee. Cheese, fruit and cold meat are not normally

part of a Continental Breakfast in England. Dinners usually consist of meat or fish with vegetables

followed by dessert, fruit and coffee.

     Friends

      If you wish to invite a friend over to visit, you must first ask your host's permission. You have

no right to entertain friends in a family home as some families feel it is an invasion of their privacy.

     Self-Catering Accommodation in Private Homes 

     Accommodation on a room-only basis includes shared kitchen and bathroom facilities and

often a main living room. This kind of accommodation offers an independent lifestyle and is more

suitable for the long-stay student. However, it does not provide the same family atmosphere as

an ordinary homestay and may not benefit those who need to practise English at home quite as much.

1. The passage is probably written for ________.

A. the host willing to receive foreign students      

B. foreigners hoping to build British culture

C. travelers planning to visit families in London    

D. English learners applying to live in English homes

2. Which of the following will the host provide?

A. Room cleaning.      

B. Medical care.        

C. Free transport.        

D. Physical training.

3. What can be inferred from Paragraph 3?

A. Zone 4 is more crowded than Zone 2.            

B. The business centre of London is in Zone 1.

C. Hosts dislike traveling to the city centre.        

D. Accommodation in the city centre is not provided.

4. According to the passage, what does continental Breakfast include?

A. Dessert and coffee      

B. Fruit and vegetables.

C. Bread and fruit juice      

D. Cereal and cold meat.

5. Why do some people choose self-catering accommodation?

A. To experience a warmer family atmosphere.                

B. To enrich their knowledge of English.

C. To entertain friends as they like.                          

D. To enjoy much more freedom.

商鞅变法中，对维护新兴地主阶级利益起决定性作用的内容是（）

A、“为田开阡陌封疆”

B、奖励军功

C、重农抑商

D、推行县制

甲、乙二人在自愿的基础上达成了一份买卖合同，约定将乙所有的一辆七成新尼桑轿车转让给甲，并且合同中约定了解决争议的机构为某市仲裁委员会，后来甲发现该车有严重的安全隐患，遂将车退给乙并要求乙将车修好后再交给甲，双方发生争议，甲遂依据仲裁条款向某市仲裁委员会申请仲裁。请回答以下问题：

在甲申请仲裁后，乙认为仲裁条款是无效的，则下列说法正确的是：

A．乙只能向仲裁委员会提出异议

B．甲可以要求人民法院对该条款的效力作出裁定

C．乙的异议应当在仲裁庭首次开庭前提出

D．如果甲请求仲裁委员会作出决定，乙请求人民法院作出裁定的，由人民法院裁定

多维分析服务属于哪个层的工作（）

A.数据源层

B.数据导入层

C.数据存储层

D.数据应用层