水硬性胶结材料，是指只能在空气中硬化，并能长久保持强度或继续提高强度的材料。( )

Today I’d like to talk about how to become a (1) . Usually you have to start at the beginning. That is, you have to begin (2) of some sort on a local newspaper, a (3) , maybe on a small magazine -- work (4) . Now there aren’t that many organizations which have large numbers of foreign correspondents so you also have to (5) with that aim (6) . Another way of doing it is to work abroad, and work as (7) . That’s somebody who sells stories, and gets paid (8) , to newspapers and magazines and so on. And hoping to (9) that way, and eventually to be offered a (10) .
I don’t really know (11) are needed, but obviously a degree in modern languages or (12) would be very useful. But, a degree in itself probably wouldn’t (13) . It wouldn’t be enough to get you job. It wouldn’t (14) to make an editor decide to (15) . So it’s difficult to define the (16) . You’re going to need (17) and the ability to assimilate information (18) and then produce stories which (19) of the newspaper or radio or television station you (20) .

外国公司、企业和其他经济组织在中国境内设立的分支机构也属于外资企业。 ( )

符合国家《节能源管理暂行条例》要求的是（）

A．企业配备能源计量器具，加强能源计量管理

B．为保障冬季供热，自主扩大锅炉

C．土法炼焦

D．企业有关节能操作人员要有计划地接受节能培训

甲公司同意乙公司以其持有的某项长期股权投资偿还所欠的300万元货款，该长期股权投资中包括已宣告发放但尚未领取的现金股利5万元，市价280万元；甲公司应收乙公司账款的账面余额为300万元，已计提的坏账准备为10万元。甲公司取得该项股权投资时，额外从乙公司收取现金10万元，并支付相关税费2万元。甲公司将该项股权投资作为交易性金融资产核算，则其初始投资成本为( )万元。

A．275

B．277

C．280

D．282

某市内资企业，当期取得灯具及装饰产品销售收入5000万元，房屋出租收入200万元，流动资产盘盈收入30万元。本期可抵扣进项税额为 300万元，则当期会计核算中，处理正确的是 ( )。

A． 借：其他业务成本 10
贷：应交税费—应交营业税 10
借：营业税金及附加 56
贷：应交税费—应交城建税 39.2
—应交教育费附加16.8
B． 借：营业税金及附加 616
贷：应交税费—应交营业税 10
—应交增值税 550
—应交城建税39.2
—应交教育费附加 16.8
C． 借：营业税金及附加 66
贷：应交税费—应交营业税 10
—应交城建税 39.2
—应交教育费附加16.8
D． 借：主营业务税金及附加66
贷：应交税费—应交营业税 10
—应交城建税 39.2
—应交教育费附加16.8