根据《中华人民共和国消防法》的规定，未成年人没有（）的义务。 A.维护消防安全 B.

A公司对B公司的长期股权投资采用权益法核算,占B公司有表决权资本的30%。A公司所得税率为25%，A公司拟长期持有该投资，以前年度未计提减值准备。有关资料如下：

(1)2011年1月1日A公司对B公司的长期股权投资账面价值为2100万元。

(2)自2011年初开始，B公司由于所处行业生产技术发生重大变化，已失去竞争能力，B公司2011年发生净亏损1000万元，无其他权益变动，当年未发生任何内部交易。

(3)2011年12月31日，此项长期股权投资如果在市场上出售可得到价款1400万元,同时将发生直接处置费用10万元;如果继续持有，预计在持有期间和处置时形成的未来现金流量的现值总额为1350万元。

要求：根据上述资料，不考虑其他因素，回答下列问题。

2011年末应计提长期股权投资减值准备()。

A、450万元

B、140万元

C、410万元

D、400万元

( )又称为无形贸易收支，其内容有运输、保险、通信、旅游等各种服务的收入和支出，以及由于资本输出和输入、信贷和投资所引起的利息、股息和利润的收入和支出。

A．贸易收支

B．劳务收支

C．转移收支

D．平衡收支

阅读理解。

     Hi, dear boys and girls! Do you know how to be a healthy kid? Here are some rules you should follow.

     First, eat different foods, especially fruit and vegetables. You may have a favorite food, but you'd better

eat something different, if you eat different foods, you will probably get more nutrients (营养物质) your

body needs.

     Then, drink water and milk as often as possible. When you're really thirsty, cold water is the No. l choice.

Milk is a great drink that can give you more calcium (钙) your body needs to grow strong bones.

     Next, listen to your body. How do you feel when you are full? When you are eating, notice how your body

feels and when your stomach feels comfortably full. Eating too much will not make you feel comfortable and

make you fat.

     Afterwards, limit (限制) screen time. Screen time is the time you watch TV, DVDs and videos, or using

computers. It is good to take more exercise such as basketball, bike riding and swimming. You can't watch

TV for more than two hours a day.

     Finally, be active. One thing you'd like to do as a kid is to find out which activity you like best. Find ways

to be active every day.

     Follow these rules and you can be a healthy kid.

1. You have to eat different kinds of foods especially _____. [ ]

A. meat 　　

B. hamburgers　

C. sweets

D. fruit and vegetables　

2. Which kind of drinks can give you more calcium? [ ]

A. Juice.　　

B. Milk.　　　　

C. Cold water.　

D. Tea.

3. According to the passage, how many rules should you follow if you want to be healthy? [ ]

A. Five.　　

B. Nine.　　　　　

C. Fifteen.　　　

D. Thirteen.

4. According to the passage, which of the following is TRUE? [ ]

A. When you're eating, you don't have to pay attention to how your body feels.

B. You can eat your favorite food as much as you can.

C. You can watch TV whenever you like to get more information.

D. We should try to live in an active way in our life.

5. Which is the best title of the passage? [ ]

A. How to make yourself popular

B. How to be a healthy kid

C. How to be a popular kid

D. How to make your parents healthy

叙述Word97中移动文本的几种方法。

《中药材生产质量管理规范》的英文简称是（）

A.GAP

B.GLP

C.GCP

D.GMP

E.ADR