调车作业必须在哪些关键环节上卡死？

首先请阅读以下宠物的信息：

A. Not named yet: baby, female

It’s a small grey cat with long hair and deep blue eyes. It is very friendly and can get along well with dogs. I can’t keep it because I have too many pets, but I can’t just let it go outside. If you are looking for a cat, please let me know. And I will send it to you, but you’ll have to pay my travel fees.

B. Brooke: orange and white, young, female

She’s a shy cat and likes to be alone at first. Once she gets familiar with you, she is very sweet and loves to be in your lap and play with you. She also loves to talk. The owner shouldn’t be a smoker. For free.

C. Sammi Hammi: adult, male

Sammi Hammi, a blue and gold bird, is looking for his forever home. He loves dogs and likes to sing and dance. He will take your ear off while you cook! He loves delicious food and he is a great boy who loves attention. The new owner will have to pay an adoption fee and for his cage.

D. Buster: black and white, young, male

He will be the sweetest cat you will ever meet. He likes to play and gets along well with other pets. Anyone who gets this guy will love him! For free.

E. Zoey: American Bulldog, adult, female

My dog Zoey is three years old and is very outgoing. She loves the outdoors and she loves kids. She is good at looking after other dogs. She also likes being around people. I need to find her a good home. I would like someone with children and other dogs to take her. For free.

F. Rebel and Maverick: young, male

Both Rebel and Maverick will be 2 years old soon. They’re wonderful dogs, but I can no longer keep them for some reasons. They love children. A home with children would be the best. They also get along well with other animals. The most suitable place for them is a home with a yard because they love to be outside. 600 dollars.

阅读以下人员的信息，然后为他们选择合适的宠物：

小题1:Alice and her 10-year-old twin sons live in a house with a big yard. She’s looking  for some pets to play with the boys. A pair of dogs is preferred. Money isn’t a problem.

小题2:Tom, 63 years old, has no children. His wife died last year and he’s very lonely. He would like to have a pet that he can talk to. He used to be a cook and loves birds very much, but he doesn’t like cats.

小题3:Bruce has a dog and he’s looking for another pet. It must be male and be able to get along well with his dog. Also, the pet has to be free.

小题4:Neil plans to find a female pet for his daughter. She loves orange and white cats. There are no smokers in the family. Free pets are preferred.

小题5:Max is looking for an adult dog to join his family. He has 3 children and two baby dogs. He hopes the new pet can help look after the baby dogs and play with his children.

对以下营业税的纳税义务发生时间确定，正确的是（）。

A.转让土地使用权或者销售不动产，采用预收款方式的，其纳税义务发生时间为收到预收款的当天

B.单位或者个人自己新建建筑物后销售，其自建行为的纳税义务发生时间，为其销售自建建筑物并收讫营业额或者取得索取营业额凭证的当天

C.将不动产无偿赠与他人，其纳税义务发生时间为不动产所有权转移的当天

D.金融机构的逾期贷款纳税义务发生时间为纳税人取得利息收入权利的当天

E.会员费、席位费和资格保证金纳税义务发生时间为会员组织收讫会员费、席位费、资格保证金和其他类似费用款项或者取得索取这些款项凭据的当天

学习与思考有什么关系？请结合《论语》十则文中孔子的话加以分析。

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当事人为缔约而接触时，基于诚信原则而发生的各种说明，告知注意及保护等义务是( )

A．给付义务

B．先合同义务

C．后合同义务

D．附随义务

药品可按君、臣、佐、使的顺序排列的是（）

A.处方

B.普通处方、急诊处方、儿科处方

C.中药饮片处方

D.麻醉药品和第一类精神药品处方

E.医疗用毒性药品、第二类精神药品处方