已经办理审批手续的非农业建设占用耕地，连续二年未使用的，应如何处理A．应征收土地闲置

根据以下业务背景资料，回答以下相关问题。
上海进出口公司(SHANGHAI IMPORT AND EXPORT CO.LTD.)于2007年2月10日与澳大利亚KKK公司就全棉男式六袋短裤(Men’s 100%cotton drill 6 pocketshort)签订一份销售合同。具体内容如下：
　　　　　　　　　　　　　　　　　　　PURCHASE CONTRACT
　　　　　　　　　　　　　　　　　　　　　　　　P/C NO.；A070101
　　　　　　　　　　　　　　　　　　　　　　　
DATE：10 FEB.2007
The seller：　　　　　　　　　　　　　　　　　　　　　　The buyer：
Shanghai Import & Export Co.Ltd. 　　　　　　　　　　　　　　　　 KKK IMPORT CO.LTD.
1231 Zhongshan Road.， 　　　　　　　　　　　　　　　　　　　37 Victoria，Australia
Shanghai，China
We hereby confirm having sold to you the following goods on terms and conditions as stipulated below：
Description of goods：
Men’s 100%cotton drill 6 pocket short，details as per original sample KKK No.303060，but change toelastic waistband Fabric：
100%cotton drill 20x20 108x58：soft wash．
As per order no.121
Size and color assortment．

Colour and size	S	M	L	XL	XXL	Total
Natural	1000	2000	2000	1000	1000
black		2000	2000	1000		12000

SIZE SPECIFICATION

Description/size	S	M	L	XL	XXL	Tolerance
Waistband(relax)	38	40	42	44	46
Waistband(stretch)	44	46	48	50	52
Inseam length	47	50	53	56	59
Hip	50	52	54	56	58
Front rise including waistband	20	22	24	26	28
Back rise including waistband	32.5	35	37.5	40	42.5
Knee	19	20	21	22	23
Pocket width	15	15	16	16	17
Pocket length	17	17	18	18	19

Payment :
50% by T/T in advance, 500% by T/T afterwards
Packing:
Each piece in a polybag, 12 pieces into an export carton. ,with assorted sizes and colors.
Maximum size of export cartons:
LengthWidthHeight
60 50 variable
Shipping Marks:
Shipping mark includes KKK P/C no. , port of destination, and carton no.
Side mark must show the color, pieces per carton, gross weight and country of origin
Accessories:.
Main label:KKK in center back
Care label:in left waistband 2cm away from main label to show order no.
Hangtag:through main label
Samples
The following items will have to be sent by FEDEX, prepaid, and will advise dispatch details to the buyer immediately.
Lab dips each color in 3 pieces.
Approval samples 4 pcs in size M 15 days after the contract date in buyer’s office
Pre-production samples 4 pieces in size M TO be advised later
Size/color set samples before delivery
Please note the pre-produetion samples could be made after the fabric has been tested and passed by ITS.
Shanghai Branch, then will be sent to buyers’ quality assurance department. "Go" for production can
only be given after their approval.
PORT OF LOADING:Shanghai
PORT OF DESTINATION:Melbourne/Brisbane
UNIT PRICE: AUD6.50 PER PIECE CFR Melbourne/Brisbane
QUANTITY:12000 pieces
AMOUNT:AUD 78000.00
3% more or less both in quantity and amount are permitted.
DELIVERY :
6000 pieces to Melbourne before April 30,2007 but not earlier than April 15,2007
6000 pieces to Brisbane before April 30,2007 but not earlier than April 15,2007
PURCHASE CONDITIONS :
All garments’ manufacturers must meet the minimum manufacturing standards, comply with the
SA8000. AZO-colors fabric and embroidery and nickel press buttons are ply prohibited.

销售合同审查操作

合同规定出运数量最多和最少各能装多少

a mol H₂SO₄中含有b个氧原子，则阿伏加德罗常数可以表示为[ ]

A．mol^-1

B．mol^-1

C．mol^-1

D．mol^-1

胃、十二指肠溃疡大出血最好发的部位是（）

A.胃大弯

B.胃体

C.胃窦

D.胃小弯和十二指肠

E.胃底

下列情况应征消费税的有（）

A．药厂外购已税酒精配制成含酒精药膏后销售

B．商业外购已税珠宝石加工成金银首饰后销售

C．委托加工的粮食白酒收回后用于职工福利

D．委托加工的粮食白酒收回后直接销售

企业银行存款的账面余额与银行对账单余额因未达账项存在差额时，应按照银行存款余额调整银行存款日记账。( )