企业收回的长期股权投资与其投出时账面价值的差额应计入( )。A．资本公积 B．盈余

甲企业与中科院签订技术开发合同，注明研究开发经费20万元，技术使用费30万元，则该合同计税依据为( )。

A．50万元

B．30万元

C．20万元

D．暂时贴花5元

What is distance learning It means that you study on your own, at home or wherever suits you. Recently, the world famous Open University in the United Kingdom has designed a new style of distance learning, which is called (1) . The phrase "Open Learning" means you study (2) . You read course material, work on course activities, and write (3) . The word "Supported" means you have help (4) , the student services staff at regional centres, and centralized areas such as (5) . You can also contact other students through tutorials and (6) , the University’s online conferencing system, and events and clubs organized by (7) . Most distance learning courses use printed paper materials. They also include some (8) materials such as a CD, DVD or video. Many courses have a web site and an (9) . You’ll need access to a computer (10) to make use of these. The Open University can help its students buy a computer and (11) the cost of accessing the Internet.

With most distance learning courses, no (12) are required to study. of course, you have to be aged 18 when your course starts but there is no (13) . Currently the Open University has around (14) undergraduate and more than 30,000 postgraduate students, of which 10,000 have (15) . Nearly all students are studying (16) . About 70 per cent of undergraduate students are in (17) . More than 50,000 students (18) by their employers for their studies. Most distance learning courses (19) . Some of them are even available in other parts of the world. With over 25,000 of its students living outside the UK, the Open University is the (20) that offers distance learning throughout the world.

11（）

买卖进出口许可证、进出口原产地证明以及其他法律、行政法规规定的经营许可证或者批准文件的，属于扰乱市场秩序的行为，情节严重的，处五年以下有期徒刑或者拘役，并处或者单处违法所得一倍以上五倍以下罚金。 ( )

频率为100Hz，传播速率为400m/s的平面简谐波，波线上两点振动的相位差为则此两点间的距离为（）m。

A．0.3

B．0.5

C．1.0

D．1.5

下列关于法律责任的表述，不能成立的是( )。

A．未达到法定责任年龄是不负法律责任的条件

B．责任与处罚相称原则是法律公正精神在法律责任归结上的具体体现

C．责任自负原则不是绝对的，在某些特殊情况下，为了法律秩序特别是财产保护的需要，也产生责任的转承

D．法律责任和法律制裁相辅相成，有法律责任就有法律制裁，没有法律责任就没有法律制裁