质押是指债务人或第三方不转移对财产的占有，将该财产作为债权的担保。 ( )

根据我国《证券投资基金管理暂行办法》、《开放式证券投资基金试点办法》的规定，开放式基金的设立主体为（）。

A.基金持有人

B.基金发起人

C.基金管理人

D.基金托管人

把一个小球放入盛满某种液体的溢水杯中，小球浸没且对杯底有压力，从杯中溢出10g液体．若将小球放入盛满水的溢水杯中，它漂浮在水面上．则杯中溢出水的质量（　　）

A．等于10g，小球在液体和水中静止时受的浮力一样大

B．小于10g，小球排水的体积变小，排水的质量就小于排开液体的质量

C．等于10g，水的密度大于流体的密度，排开水的质量等于排开液体的质量

D．大于10g，小球排开液体的质量小于小球的质量，而排开水的质量等于小球的质量

阅读理解。

     Australian scientists are trying to give kangaroo-style stomachs to cattle and sheep in order to cut the

greenhouse gases they send out, which is thought to be responsible for global warming.

     Thanks to special bacteria in the stomachs, kangaroo flatulence (肠胃气胀) contains no methane (甲

烷) and scientists want to transfer that bacteria to cattle and sheep which produce large quantities of the

harmful gas.

     While the usual image of greenhouse gas pollution is a huge smokestack pushing out carbon dioxide,

farm animals' passing wind contributes to a surprisingly high percentage of total emission (排放物) in

some countries.

     "Fourteen percent of emissions from all sources in Australia is from methane from cattle and sheep,"

said Athol Klieve, a senior research scientist with the Queensland state government.

     "And if you look at another country such as New Zealand, which has got a much higher agricultural

base,they are actually up around 50 percent," he said.

     Researchers say the bacteria also make the digestive process much more efficient and could potentially

save millions of dollars in feed costs for farmers.

     But it will take researchers at least three years to isolate the bacteria before they can even start to

develop a way of transferring it to cattle and sheep.

     Another group of scientists,meanwhile,has suggested Australians should farm fewer cattle and sheep

and just eat more kangaroos. And about twenty percent of health-conscious Australians are believed to eat

the national symbol already.

     "It's low in fat, it's got high protein levels and it's very clean in the sense that basically it's the free-range

(放养的) animal," said Peter Ampt of the University of New South Wales's institute of environmental studies.

1. The passage mainly talks about _____.

A. a better way to prevent air pollution

B. the danger of methane from farm animals

C. possible solutions to protecting environment

D. a recent research on global warming

2. Scientists intend to put the bacteria into cattle and sheep in order to _____.

A. prevent them from sending out harmful gases

B. promote Australian farming

C. protect Australian ecosystem

D. make the most of the special bacteria

3. Another possible solution to the problem is _____.

A. to reduce the number of animals raised on farms

B. to keep more kangaroos rather than sheep and cattle

C. to eat more plants rather than beef and mutton

D. to grow more trees to absorb carbon dioxide

4. From the passage we learn that _____.

A. it is easy to transfer the bacteria to cattle and sheep

B. farm animals are to blame for global warming in some countries

C. cattle and sheep produce more methane than kangaroos

D. one fifth of Australians already eat their national symbol

委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代扣代缴的消费税，应当计入( )。

A．主营业务成本
B．委托加工物资
C．生产成本
D．应交税费

2009年1月1日，甲公司采用融资租赁方式租入一栋办公楼，租赁期为15年。该办公楼预计尚可使用20年。2009年1月15日，甲公司开始对该办公楼进行装修，至6月30日装修工程完工并投入使用，共发生可资本化的支出400万元。预计下次装修时间为2017年6月30日。装修形成的固定资产预计净残值为零，采用年限平均法计提折旧。该装修事项形成的固定资产在2009年度计提的折旧为( )万元。

A．10

B．20

C．25

D．50