捻转补泻法中，补法的操作手法是（）。A．捻转角度小，用力轻，频率快 B．捻转角度小，

索赔可以从不同的角度、按不同的标准进行分类，按索赔的（）分类，可分为工程索赔和商务索赔。

A.目的

B.发生原因

C.依据

D.业务性质

My son and a bunch of his 13-year-old friends piled into the back seat of my car, ready for the last-day-of-school party at McDonald’s on report card day last year. “Jack got a laptop for getting straight A’s, and Laurie got a cell phone,” one boy said. “Oh, yeah, and Sarah got an iPod Nano, and she’s only in third grade,” said another. “And how about Brian? He got $ 10 for each A.”

I suddenly became concerned. These payoffs might get parents through grammar school, but what about high school and beyond? What would be left after the electric guitar, the cell phone, and the portable DVD player?

I saw the road ahead: As the homework load increased, my income would decrease. I saw my comfortable lifestyle disappear before my eyes — no more of those $5 bags of already-peeled organic carrots. No more organic anything!

I started to feel surprised and nervous. Would every goal attained by my two children fetch a reward? A high grade point average? A good class ranking? Would sports achievements be included in this reward system: soccer goals, touchdowns, runs-batted-in? What about orchestra? Would first chair pay more than second? I’d be penniless by eighth-grade graduation.

“We never paid anything for good grades,” said my neighbor across the street, whose son was recently accepted at MIT. “He just did it on his own. Maybe once in a while we went out for pizza, but that’s about it.”

Don’t you just hate that? We’re all running around looking for the MP3 player with the most updates, and she’s spending a few dollars on pizza. She gets motivation; we get negotiation.

46．Why did the writer suddenly become concerned?

A．Because many kids were getting very good grade at school.

B．Because he was worried about the current reword system.

C．Because he wasn’t making enough money to buy things for his kids’ good grades.            D．Because kids were having too many parties after school.

47．The underlined sentence “As the homework load increased, my income would decrease.” (in

Paragraph 3) probably means that _________.

A．taking care of the children would influence my work

B．I would spend more money on my children’s homework

C．reducing children’s homework load would cost me a lot

D．more rewards would be needed as the children grew up

48．The example of the author’s neighbor shows that _________.

A．pizza is the best way to encourage children

B．the author’s neighbor was very poor

C．reward is not the only way to encourage children

D．the son of the author’s neighbor’s didn’t like reward

49．It can be inferred from the passage that _________.

A．children would think that you should if you pay them for good grades

B．children would work harder if you buy them pizza for good grades

C．children would not ask for rewards when they enter high school

D．children would not ask for rewards when they enter university

50．What is the author’s attitude toward paying children reward for good grades?

A．Helpful.            B．Uncertain.                C．Unpleasant.        D．Unknowable.                                    

甲有限责任公司(以下简称甲公司)为一家从事机械制造的增值税一般纳税企业。2010年1月1日所有者权益总额为5400万元，其中实收资本4000万元，资本公积400万元，盈余公积800万元，未分配利润200万元。2010年度甲公司发生如下经济业务；
(1) 经批准，甲公司接受乙公司投入不需要安装的设备一台并交付使用，合同约定的价值为3500万元(与公允价值相符)，增值税税额为595万元；同时甲公司增加实收资本2 000万元，相关法律手续已办妥。
(2) 出售一项专利技术，售价25万元，款项存入银行，不考虑相关税费。该项专利技术实际成本50万元，累计摊销售额38万元，未计提减值准备。
(3) 被投资企业丙公司可供出售金融资产的公允价值净值增加300万元，甲公司采用权益法按30%持股比例确认应享有的份额。
(4) 结转固定资产清理净收益50万元。
(5) 摊销递延收益31万元(该递延收益是以前年度确认的与资产相关的政府补助)。
(6) 年末某研发项目完成并形成无形资产，该项目研发支出资本化金额为200万元。
(7) 除上述经济业务外，甲公司当年实现营业收10500万元，发生营业成本4200万元、营业税金及附加600万元、销售费用200万元、管理费用300万元、财务费用200万元，经计算确定营业利润为5000万元。
按税法规定当年准予税前扣除的职工福利费120万元，实际发生并计入当年利润总额的职工福利费150万元。除此之外，不存在其他纳税调整项目，也未发生递延所得税。所得税税率为25%。
(8) 确认并结转全年所得税费用。
(9) 年末将“本年利润”科目贷方余额3813万元结转至未分配利润。
(10) 年末提取法定盈余公积381.3万元，提取任意盈余公积360万元。
(11) 年末将“利润分配—提取法定盈余公积”、“利润分配—提取任意盈余公积”明细科目余额结转至未分配利润。
假定除上述资料外，不考虑其他相关因素。
[要求]

根据资料(2)至(7)，计算甲公司2010年度利润总额和全年应交所得税。

下图四支蜡烛都将熄灭，其中一支熄灭的原因与另外三支不同的是

物价问题与百姓的生活息息相关。物价问题又是一个十分敏感的问题，涉及各行各业、千家万户、各个不同群体的切身利益，是各级领导和全国人民普遍关心的问题。由于人们习惯于把物价上涨说成是通货膨胀，人们几乎都不再怀疑通货膨胀是现代经济生活中无法摆脱的伴侣，反对通货膨胀就成了一个永恒的政策话题。
根据国家统计局发布的《2010年国民经济和社会发展统计公报》，2010年居民消费价格一季度同比上涨2.2%，二季度上涨2.9%，三季度上涨3.5%，四季度上涨4.7%，全年平均比上年上涨3.3%。其中食品价格上涨7.2%，固定资产投资价格上涨3.6%，工业品出厂价格上涨5.5%，原材料、燃料、动力购进价格上涨9.6%，农产品生产价格上涨10.9%。
由于农产品价格上涨势头强劲、劳动力与资源品价格上涨、国内流动性依然宽裕、美元持续贬值推动大宗商品价格上涨等多项因素的共同作用，2011年上半年物价上涨压力仍将较大，预计部分月份CPI同比涨幅甚至可能突破6%。

2011年一季度我国消费者价格指数(CPI)同比上升5.0%，居民的通货膨胀预期日益强烈。在此情况下，不考虑其他因素，消费者理性的应对措施是( )。

A．增加现期消费

B．提前归还债务

C．持有债券

D．增加储蓄