对于税务机关先征后返的增值税，企业应在实际收到时，确认为补贴收入。( )

保险人、被保险人为查明和确定保险事故的性质、原因和保险标的的损失程度所支付的必要的、合理的费用，由（）承担。

A.保险人

B.被保险人

C.投保人

D.受益人

男女交往不可避免，而且男女同学的正常交往有利于优势互补。但应把握恰当的交往方式，努力做到（    ）

①自然大方地进行交往，建立纯洁友谊 ②学会尊重对方

③学会自爱、自重                   ④珍惜自己的人品和人格  

A．①②③

B．②③④

C．①②④

D．①②③④

     Live__the__"American__Dream"

     What is it: Work & Travel USA

     Who are qualified: Fulltime college students, above 18 years old

     About the program: Application for the 2009 Work & Travel USA program has just started. It's an

8～16 weeks' summer program for college students to work and travel in the U. S.. Employers include

Boeing, Hilton Hotel and 7Eleven. For next summer, about 3,500 positions are open to Chinese

students. Applicants must pass a language test and sometimes an interview, and pay a registration fee to

join the program.

      (source : www. Cultureexchange. org)

     Hundreds__needed__by__Volkswagen

     What is it: Shanghai Volkswagen jobs

     Who are qualified: College students graduating in 2009

     About it: Shanghai VW offers over 300 positions from engineering to marketing to college students

graduating in 2009. Applicants should have an excellent academic record, CET6 or the same level

language certificate in German, and good computer skills.  Campus talks will take place in Shanghai,

Changchun, Harbin, Wuhan, Changsha, Nanjing, Beijing and Xi'an from October.

     (source: campus chinahr. com/2009/pages/csvw)

     Xiaonei__looking__for__graduates

     What is it: Oak Pacific Interactive (OPI) internships (实习)

     Who are qualified: College juniors and firstyear postgraduate students

     About it: OPI is now offering internship positions for test engineer, development engineer and

assistant to the director of corporate culture. For engineering positions, candidates should major in

computer science or a related field, have communication ability and be familiar with various

development languages. For assistant to the director positions, candidates should be adept in

document writing, activities organizing and office software.

     (source: campus. xiaonei. com)

1. These advertisements are most probably advertisements ________.

A. on the Internet intended for the general public to read

B. in a newspaper intended for large companies to read

C. on the Internet intended for college students to read

D. in a newspaper intended for college students to read

2. The opportunity of ________ is offered only to college students graduating in 2009.

A. working in America    

B. traveling in America

C. positions in VW        

D. OPI internship

3. If you want to apply for assistant to the director positions you must ________.

A. be good at document writing

B. study computer science

C. have communication ability

D. be familiar with various languages

案例二：李女士眼光比较独到，几年前就看到了房价的上涨趋势，并于2003年1月在某海滨城市购买家庭第二套普通住房用于投资。李女士在购得住房后又将其出租，每月还能获得一些租金。购房的房款共计60万元。李女士从银行贷款，首付两成。在贷款的过程中采取等额本息还款法，打算20年还清（假设贷款利率固定为6%）。李女士在还款四年后将住房转售，由于海滨城市房价上升较快，售价90万。李女士获利不菲。根据案例二回答81～88题（计算结果保留到整数位）。

李女士在这四年里还了（ ）利息。

A．108,865元

B．423,799元

C．56,200元

D．47,418元

电磁兼容性标准规定中包括（）和发射限值两方面内容。既要求电气或电子设备能在规定的电磁环境中正常工作，又不对该环境或其它设备造成不允许的扰动。

A、干扰性

B、抗扰性

C、腐蚀性

D、放射性