下列属于破产费用的有()。 A．破产案件的诉讼费用 B．管理、变价和分配债务人财产的

2013年我国将继续实施积极的财政政策。下列举措体现积极财政政策的是(   )

①中央银行上调存贷款基准利率和存款准备金率

②国家运用财政补贴方式实施“节能产品惠民工程”

③扩大营业税改征增值税的试点范围至11个省市

④人民币兑美元交易价浮动幅度由5‰扩大至l％

A．①②

B．②③

C．①③

D．③④

Many theories concerning the causes of juvenile delinquency(crimes committed by young people) focus either on the individual or on society as the major contributing influence. Theories (91) on the individual suggest that children engage in criminal behavior (92) they were not sufficiently penalized for previous misdeeds or that they have learned criminal behavior through (93) with others. Theories focusing on the role of society suggest that children commit crimes in (94) to their failure to rise above their socioeconomic status, (95) as a rejection of middle, class values.
Most theories of juvenile delinquency have focused on children from disadvantaged families, (96) the fact that children from wealthy homes also commit crimes. The latter may commit crimes (97) lack of adequate parental control. All theories, however, are tentative and are (98) to criticism.
Changes in the social structure may indirectly (99) juvenile crime rates. For example, changes in the economy that (100) to fewer job opportunities for youth and rising unemployment (101) make gainful employment increasingly difficult to obtain. The resulting discontent may in (102) lead more youths into criminal behavior.
Families have also (103) changes these years. More families consist of one-parent households or two working parents; (104) , children are likely to have less supervision at home (105) was common in the traditional family (106) . This lack of parental supervision is thought to be an influence on juvenile crime rates. Other (107) causes of offensive acts include frustration or failure in school, the increased (108) of drugs and alcohol, and the growing (109) of child abuse and child neglect. All these conditions tend to increase the probability of a child committing a criminal act, (110) a direct causal relationship has not yet been established.

A．expense

B．restriction

C．allocation

D．availability

案例一　　(一)资料　　某公司准备扩充生产能力，该项目需要设备投资30 000万元，预计使用寿命为5年，期无残值，采用直线法计提折旧。营业期间每年可实现销售收入为15 000万元，每年付现成本为5 000万元。项目投资所需资金拟通过发行股票和债券两种方式筹集，两者比例分别为70%和30%。假定上述两种筹资方式的筹资费忽略不计。公司债券按面值发行，票面利率为8%，期限5年，每年付息一次。公司所得税率为30%。　　(二)要求：根据上述资料，为下列问题从备选答案中选出正确的答案。

该项目每年营业现金流量净额为：

A．10 000万元

B．8 800万元

C．9 000万元

D．8 296万元

某监狱管理人员因遭囚犯李乙顶撞，而指使另一囚犯孙甲殴打李乙，致其伤残，李乙应向谁要求赔偿()

A．无权要求赔偿

B．监狱管理机关

C．孙甲

D．某监狱管理人员

室外排水混凝土管采用钢丝网水泥砂浆抹带接口，冬季施工时接口开缝，原因可能是（）。

A.抹带接口时没有覆盖保温

B.覆盖层薄，遭冻胀，抹带与管外表面脱节

C.已抹带的管段两端管口未封闭，管体未覆盖，形成管外表面受冻，管内穿堂风和管身受冻收缩，造成管带在接口处开裂