社会保险基金的筹集以完全积累为主。（）

阅读下列材料，从所给的六个选项(A、B、C、D和E)中，选出符合各人要求的电视连续剧选项，并在答题卡上将该项涂黑。选项中有一项是多余选项。

小题1:"It's shown only early in the mornings, so I enjoy it before I go to work. This program focuses on the issues of one country, in which I am interested. I hope I will visit it in the future. "

小题2:"I like the series because sometimes it's about teenagers' problems, which helps me know more about my students. The series might have episodes that are not suitable for children, so I have to make some change for my lesson. "

小题3:"I can learn more about Greece and about the role of women in a particular society. In my writing for graduation, I benefit a lot from this series. Students of history all enjoy it very much. "

小题4:"I haven't missed one episode because it offers necessary information in educating my kids. But the show is on only once a month. I wonder why not air more…"

A

Good Bodies 25mins. 10eps. First Saturday each month at 9:00 a.m.

It takes a lively approach to helping very young children acquire the knowledge needed to stay well. Good body (played by John Burstein, the series' creator) and a group of children encourage students to adopt behavior that can keep them healthy.

B

Issues For the Millennium 30mins. 25eps. Monday 7:00 p.m.

This series uses the latest knowledge to introduce social problems young people meet with today. It often deals with sensitive topics, please preview the programmes before using them in a classroom.

C

Exploring Wisconsin Our Home 22mins. 54eps. Weekdays 3:30 p.m.

As Wisconsin is the place that people of many races and cultures call home, the programme has several themes of locations, movements and human--environment interactions. All these things make up the geography of the Badger State.

D

Mexico: Its People and Places 15mins. 10eps. Thursday 6:00 a.m.

This series offers basic information of Mexico’s history and cultural heritage of its people. Each program is a short documentary that can stand alone.

E

Ancient Civilizations 30mins. 6eps. Sunday2:00 p.m.

This series traces the development of economy, government and culture among ancient civilizations in China, India, Egypt, Rome and Greece. Using models, the series examines daily life within these countries, paying attention to the role women played in each society.

灭活疫苗优于减毒活疫苗表现在（）

A.免疫效果较好且持久

B.接种次数及剂量较少

C.可产生局部免疫作用

D.疫苗保存期长，易于运输

E.注射的局部和全身性副反应轻微

9层框架住宅楼墙面裂缝事故的裂缝原因、性质及其发展趋势分析错误的是（）

A.裂缝原因是地基沉降引起。

B.从现场见到的裂缝情况看，却已类似于砖混结构地基下沉引起的裂缝，说明沉降还未到了一定量级。

C.桩基础的可靠度本来就不高，对钻孔灌注桩来说，更没有沉管桩那么可靠，所以桩基承台发生沉降也是正常的。

D.整体结构安全还是有充分保证的。

SSL可用于加密任何基于TCP/IP的应用。（）

甲公司为增值税一般纳税企业。2007年3月份发生下列销售业务：
(1) 6日，向A公司销售商品10件，每件商品的标价为80万元，每件商品的成本为50万元。为了鼓励多购商品，甲公司同意给予A公司10%的商业折扣。开出的增值税专用发票上注明的售价总额为720万元，增值税额为122.40万元。商品已发出，甲公司为了及早收回货款，在合同中规定的现金折扣条件为：2/10，1/20，n/30。
(2) 7日，向B公司销售商品一批，开出的增值税专用发票上注明的售价总额为600万元，增值税额为102万元。甲公司为了及早收回货款，在合同中规定的现金折扣条件为： 2/10，1/20，n/30。商品的成本为400万元。
(3) 13日，收到A公司的扣除享受现金折扣后的全部款项，并存入银行。假定计算现金折扣时不考虑增值税。
(4) 20日，收到B公司的扣除享受现金折扣后的全部款项，并存入银行。假定计算现金折扣时不考虑增值税。
(5) 25日，向C公司销售商品一批，开出的增值税专用发票上注明的售价总额为900万元，增值税额为153万元。货款尚未收到。
(6) 29日，C公司发现所购商品不符合合同规定的质量标准，要求甲公司在价格上给予 10%的销售折让。甲公司经查明后，同意给予折让并取得了索取折让证明单，开具了增值税专用发票(红字)。
(7) 30日，D公司发现上月所购商品不符合合同规定的质量标准，要求退货。甲公司经查明后，同意退货并取得了索取退货证明单，开具了增值税专用发票(红字)。退回的商品已经验收入库，货款尚未退还客户。该批商品为上月向D公司销售商品，开出的增值税专用发票上注明的售价总额为20万元，增值税额为3.4万元，成本为12万元，货款收到。
要求：编制甲公司上述销售业务的会计分录。
(“应交税费”科目要求写出明细科目；本题除(7)业务外不要求编制结转销售成本的会计分录。)