亚洲是世界上自然灾害发生最多的大洲，澳大利亚大陆、西欧则是自然灾害发生较少的区域

经工商行政管理部门登记注册的土地价格评估机构，应于登记后（）d内到土地管理部门备案。

A.30

B.45

C.60

D.90

补全对话。根据下面对话的情景,在空白处填入适当的语句,使对话内容完整。

A:Hello,Lin Tao.

B:Hello,everyone. You are all here. 1.                                        

A:We are planning for a good-bye party , for the 3-year middle school life will be over.

B:That sounds good. Can I join the party?

A:2.                                      Everyone in our class is welcome.

B:Great! Is there anything I can do to help?

A:Let me see. Oh,3.                                        

B:Yes,1 do. I have a digital camera.

A:We want to take some photos. They may remind us of the time we had in middle    school in the future. 4.                                        

B:Not at all. I'm sure to bring it to the party. Anything else?

A:Well,would you like to get some fruit and snacks for the party with me?

B:5.                                         .Let's go.

在除息日之前，股利权利从属于股票；从除息日开始，新购入股票的投资者不能分享本次已宣告发放的股利。

(130～132题共用题干) 10个月大女婴，因腹泻就诊，诊断为轮状病毒肠炎。

如此婴确诊为中度脱水，失水量约为体重的（）

A．5％

B．5％～l0％

C．10％～l5％

D．>15％

E．以上都不是

关于涉税服务关系确立的前提，下列表述正确的有（）。

A.受托代理机构及专业人员具有一定资格

B.双方达成了代理事项的口头协议

C.委托代理项目符合法律规定

D.代理事宜是由代理税务师所在的税务师事务所统一受理的

E.应当以双方自愿委托和自愿受理为前提