为保证发电机电压稳定，在（）调整下，发电电压最终稳定在110±2V。A、电压调整器

When Ted Kennedy gazes from the windows of his office in Boston, he can see the harbor’s "Golden Stairs", where all eight of his great-grandparents first set foot in America. It reminds him, he told his Senate colleagues this week, that reforming America’s immigration laws is an "awesome responsibility". Mr. Kennedy is the Democrat most prominently pushing a bipartisan bill to secure the border, ease the national skills shortage and offer a path to citizenship for the estimated 12m illegal aliens already in the country. He has a steep climb ahead of him.

As drafted, the bill seeks to mend America’s broken immigration system in several ways. First, and before its other main provisions come into effect, it would tighten border security. It provides for 200 miles (320km) of vehicle barriers, 370 miles of fencing and 18000 new border patrol agents. It calls for an electronic identification system to ensure employers verify that all their employees are legally allowed to work. And it stiffens punishments for those who knowingly hire illegals.

As soon as the bill was unveiled, it was stoned from all sides. Christans, mostly Republicans, denounced it as an "amnesty" that would encourage further waves of illegal immigration. Tom Tancredo, a Republican congressman running for president (without hope of success ) on an anti-illegal-immigration platform, demanded that all but the border-security clauses be scrapped. Even these he derided as "so limited it’s almost a joke". Conservative talk-radio echoed his call. No one is seriously proposing mass deportation, but Mr. Tancredo says the illegals will all go home if the laws against hiring them are vigorously enforced.

Most labor unions are skeptical, too. The AFL-CIO denounced the guest-worker program, which it said would give employers "a ready pool of labor that they can exploit to drive down wages, benefits, health and safety protections" for everyone else. Two Democratic senators tried to gut the program. One failed to abolish it entirely; another succeeded in slashing it from 400000 to 200000 people a year.

Employers like the idea of more legal migrants but worry that the new system will be cumbersome. Many object to the idea that they will have to check the immigration status of all their employees. The proposed federal computer system to sort legal from illegal workers is bound to make mistakes. Even if only one employee in a hundred is falsely labelled illegal, that will cause a lot of headaches. And the points system has drawbacks, too. Employers are better placed than bureaucrats to judge which skills are in short supply. That is why the current mess has advantages—illegal immigrants nearly always go where their labor is in demand.

Other groups have complaints, too. Immigrant-rights groups say that the path to citizenship would be too long and arduous and too few Hispanics would qualify. Nancy Pelosi, the Democratic speaker of the House, fretted that the new stress on skills would hurt families, adding that her party is "about families and family values". Some people worry that House Democrats will kill it to prevent Mr. Bush from enjoying a domestic success.

Despite the indignation, public opinion favors the underlying principles. At least 60% of Americans want to give illegals a chance to become citizens if they work hard and behave.

It can inferred from the passage that（）

A. the common citizens in the US tend to accept well-behaved illegals

B. the democrats would do anything to prevent Bush from achieving success

C. employers are the only group that enthusiastically support the new bill

D. illegal immigrants always know where their skills are in great demand

使用钢瓶时，用颜色区分所装物质，用黄色瓶装的是（）

A、氢气

B、氮气

C、氦气

D、氨气

有关工程支付说法错误的是( )。

A．工程支付以质量合格为基础
B．没有工程师的指示承包人不得作任何变更
C．支付金额必须大于期中支付证书规定的最小限额
D．一切支付均需要符合合同约定的要求

当泵送混凝土的粗骨料选用碎石，其输送管内径为100 mm时，其粗骨料粒径不能超过 ______mm。

A．50

B．40

C．33

D．35

甲公司为增值税一般纳税人，适用的增值税税率为17%，对外币业务采用业务发生时的市场汇率折算，按月计算借款利息并结算汇兑损益。20×7年1月份甲公司发生了以下外币业务：
(1)1月2日，自银行借入长期外币借款400万美元，借款期限2年，年利率6%，拟用于固定资产建造工程，当日市场汇率为1美元=8.25元人民币。有关工程的建设将自 20×7年2月10日开工。
(2)1月15日，自国外购入一台不需要安装的设备，设备价款为30万美元，当日市场汇率为1美元=8.24元人民币，款项尚未支付，甲公司将上述款项作为长期应付款核算，不考虑与设备相关的增值税。
(3)1月18日，自国外购入原材料一批，价款计80万美元，当日市场汇率为1美元 =8.28元人民币，另需支付进口关税64万元人民币，进口增值税112万元人民币，进口关税及增值税已由银行存款支付，美元货款尚未支付。
(4)1月20日，出口销售商品一批，合同销售价格为120万美元，当日市场汇率为1美元=8.26元人民币，假定不考虑相关税费，货款尚未收到。
(5)1月25日，收到20×6年12月出口货物应收货款15万美元，当日市场汇率为1美元=8.26元人民币。
(6)甲公司20×7年1月1日有关外币账户余额如下(单位：万元)：
项目 美元余额 折合人民币金额
应收账款52 430.04
应付账款25 206.75
长期借款0 0
长期应付款 0 0
(7)20×7年1月31日的市场汇率为1美元=8.29元人民币。
要求：
1.编制甲公司20×7年1月有关外币业务的会计分录；