宪法要求国家机关、工作人员 ①不得做宪法禁止做的事 ②不得拒绝做宪法规定做的事

由于治疗不及时引起的男性慢性淋病，其主要病灶在（）。

A.咽部

B.前列腺

C. * * 腺体和隐窝

D.附睾

E.精囊

The young woman seated next to us at the sushi(寿司) bar gave off an alien air; her looks and style, we thought, made it likely that she was not American born.

But then she spoke in perfect American English, with the typical characteristic of many young Californians.

As it turns out, however, she wasn’t from these parts after all; she was born in Iran and spoke only Farsi(波斯语) until her arrival here two years ago. What classes, we wondered, had she attended to learn the language so well?

“I didn’t,” she said. “I used Rosetta Stone.”

Those yellow boxes sold at shopping-mall and airport newspaper stands may be the most recognizable example of PC-based language learning, but it certainly isn’t the only one.

With the growth of broadband connectivity and social networks, companies have introduced a wide range of Internet-based language learning products, both free and fee-based, that allow students to interact in real time with instructors in other countries, gain access to their lesson plans wherever they are in the world, and communicate with pen pals who are also trying to remember if bambino means baby.

Learning a language sometimes seems as difficult as dieting. The solution is to figure out how to stay interested after the curiosity wears off.

To fight against boredom, online language programs have introduced crossword puzzles, interactive(交互的) videos and other games to reward users for making progress.

Online courses are either fee-based, free or a combination. Starter kits(入门套件) of fee-based programs may cost just a few hundred dollars, but the cost to reach higher levels of comprehension and speaking can easily be $1,000.

While that may sound expensive, language company managers say it isn’t; college courses often cost many thousands of dollars to reach the same level.

So, cost aside, how do you choose which program to use? The answer is that one size doesn’t fit all.

55.   Which of the following is the fact about “Rosetta Stone”?

A.      Rosetta Stone is only a special stone with the name Rosetta on

B.      Rosetta Stone is a free PC-based language learning product.

C.      Rosetta Stone is a reference book for English learners to use.

D.     Rosetta Stone is a language-learning software

56.   The case of the young woman in the passage is meant to tell the reader that ______.

A.      the woman is one of many successful language learners

B.      the woman likes Rosetta Stone very much

C.      many people are benefiting from the Internet language learning products

D.     Rosetta Stone is one of the successful PC-based language instructors

57.   We can learn from the passage that ______.

A.      they offer the English learners all kinds of free courses

B.      learners can communicate with teachers at any time

C.      students can compare notes with their e-pals about language study

D.     advanced online courses usually cost more than the college ones of the same level

58.   What information will be most probably provided following the last paragraph?

A.      An introduction of different online language learning products.

B.      An introduction of different language learning methods.

C.      The strengths and weaknesses of Internet language learning products.

D.     A comparison between online and college language learning.

某企业为一般纳税企业，适用的增值税税率为17%，存货采用计划成本法核算，期初原材料科目的余额是100 000元，材料成本差异科目的贷方余额是4 500元，该企业2006年12月发生如下经济业务：
(1) 1日购入材料一批，货款135 500元，增值税23 035元。发票账单已收到，计划成本为110 000元，材料尚未入库，全部款项以银行存款支付。
(2) 上述材料验收入库，并结转材料成本差异。
(3) 本企业委托M公司销售商品400件，协议价为300元/件，已将商品交付M方，该商品成本为230元/件。
(4) 本企业收到M公司开来的代销清单，表明上述商品已全部售出，本企业开具增值税发票，发票上注明：售价120 000元，增值税20 400元，货款和增值税尚未收到。
(5) 本企业只有一种原材料，现生产领用材料30 000元，管理部门领用原材料5 000元(计划价)并结转差异。
(6) 本企业新增投资者一个，增资合同约定其以原材料出资，占其注册资本的10%， (假设该企业注册资本的金额为5 000 000元)。该批原材料原价800 000元，双方确认价 700 000元，税务部门认定应交增值税额为119 000元，本公司已收到增值税专用发票。
(7) 计算5年期一次还本付息国库券的本年利息收入5 000元。
(8) 计算本月应付工资为47000元，其中生产人员工资37 000元，管理人员工资为 10 000元。
(9) 按工资总额14%提应付福利费。
(10) 计提本期固定资产折旧5 000元，其中车间用固定资产折旧3 000元，管理部门用固定资产折旧2 000元。
(11) 以银行存款支付税收滞纳金罚款1 000元。
(12) 本企业所得税率为33%，计算本月应交所得税。
要求：
(1) 根据上述资料编制会计分录；
(2) 根据会计分录编制本月的科目汇总表。

在《公路隧道消防技术规程》中规定，隧道水系灭火系统水压强度试验压力应为设计工作压力的（）倍，且不应低于（）MPa

A.1.4，1.4

B.1.5，1.4

C.1.4，1.5

D.1.5，1.5

影像交换系统应用软件开发文档保存期限为该应用软件开始使用后5年；其他运行文档应比照同类会计档案确定保存期限。