造成质量波动的原因可以分为偶然性因素和系统性因素两类。()

某企业2011年年末进行财产清查，查明存在的情况有：
(1)甲种原材料账面结存1500千克，每千克成本为6元，实际结存1570千克，经查属于收发计量不准确造成，经批准予以处理。
(2)乙种原材料账面结存2100千克，每千克成本为10元，实际结存2000千克，经查属于保管员赵某的责任事故，经批准应由赵某赔偿。增值税额按照材料成本的17%计算。
(3)发现盘亏生产设备一台，其原始价值为10000元，已提折旧6500元，经批准作损失处理。
(4)发现盘盈管理用设备一台，其重置成本为15000元，估计其价值已损耗6000元。

下列会计分录中，属于本题所述的盘盈盘亏事项报经批准前，会计处理正确的有( )。

A．借：原材料——甲材料 420贷：待处理财产损溢 420

B．借：待处理财产损溢 1170 贷：原材料——乙材料 1000 应交税费——应交增值税(进项税额转出) 170

C．借：待处理财产损溢 3500 累计折旧 6500 贷：固定资产 10000

D．借：固定资产 9000 贷：待处理财产损溢 9000

患者，男，55岁，咳嗽10年，近5年出现气喘，双肺闻及散在哮鸣音和湿啰音，可能诊断为

A．支气管哮喘

B．心源性哮喘

C．肺结核

D．慢性喘息性支气管炎

E．肺癌

黑泽明早期的电影主题是（）？

A、理想主义

B、现实主义

C、教条主义

D、完美主义

甲将其电脑借给乙使用，乙却将该电脑卖给丙。依据我国《合同法》的规定，下列关于乙、丙之间买卖电脑的合同效力的表述哪一是正确的

A．无效

B．有效

C．效力待定

D．得变更或撤销

In November the European Parliament’s culture and education committee is due to move forward on its proposed "audiovisual media services" directive, before sending it to the full parliament in December. The new rules update and relax the "Television Without Frontiers" directive of 1989, which opened Europe’s national markets. But critics complain that they also seek to extend fusty regulations from the era of broadcast television to today’s very different technologies. Rules on advertising, the protection of children and so on could potentially also apply to all kinds of video streams, including video blogs, online games and mobile-video services.

This could have a chilling effect on innovation and risks stifling emerging technologies with rules designed for another age, says Chris Marsden of RAND Europe, a think-tank that has analysed the potential impact of the proposed rules for Ofcom, Britain’s media and telecoms regulator. "Regulators have to be thoughtful. They cannot predict the future of television "or the internet—no one can," says Niklas Zennstr. m, a co-founder of Skype, who is now setting up an internet television firm.

The proposed rules may be unrealistic as well as onerous. The idea that websites can be regulated like broadcasters, which are required to keep strict records of what they show in order to help watchdogs investigate complaints, is untenable. Firms could simply relocate outside the European Union to escape the new rules. Last week Ruth Hieronymi, a member of parliament, said she would introduce wording that might help to overcome some of the objections.

Behind the debate is the question of how best to balance competition and protection. Traditional broadcasters worry that they will be shackled by regulations while brisk start-ups can do as they please—so they like the idea of extending regulation to their new rivals. But even if the rules are approved as they stand, they will not come into force until 2010. Such a long, slow process seems incongruous given the pace of technological change.

According to the Paragragh 3, Niklas Zennstr. m think that（）

A. rules designed for another age is still available

B. "Television Without Frontiers" directive of 1989 has stifled new technologies emerging

C. regulators should be more forecastable so they can design better rules of television and other media

D. regulations must be realistic because no one can not predict the future