两束不同频率的单色光a、b从空气射入水中，发生了如图所示的折射现象（α>β）。下

注册会计师的审验结论正确的有( )。

A．甲公司为有限责任公司，拟整体变更为股份有限公司。甲公司原注册资本为2000万元，审计确认的资产总额为10000万元，负债总额为6500万元，净资产为3500万元。注册会计师根据审计确认的净资产验证确认股东交纳的注册资本合计为3000万元，资本公积为500万元

B．中方戊公司拟与外方公司已公司合资设立中外合资经营企业。该中外合资经营企业的注册资本币种和记账本位币均为人民币。戊公司以经评估确认的土地使用权作价人民币2000万元出资，已公司以货币资金美元500万元出资。美元对人民币的合同约定汇率为1:8.23，出资当月1日的汇率为1:8.21，出资当日汇率为1:8.24。注册会计师审验了中外双方的实际出资情况，验证确认中外双方缴纳的注册资本为6115万元

C．丙公司经国家批准实施债转股，其原注册资本为3000万元，审计后的资产总额为11100万元，负债总额为8000万元，净资产为3100万元(其中资本公积为50万元)，评估确认的净资产为3600万元。实施债转股的相关批准文件规定：债权人将债权1000万元中的40万元予以豁免，960万元转为股权，债权转为股权的比例为1.2:1。注册会计师验证确认丙公司实施债转股后的注册资本为3800万元，资本公积为750万元

D．乙公司为中外合资经营企业，其外方股东以从乙公司分得的人民币利润1000万元出资设立注册资本为人民币1000万元的外商独资企业。注册会计师按照货币资金出资的一般要求审验了外方股东的货币资金出资，并在对乙公司已审计会计报表和审计报告、董事会有关利润分配的决议、主管税务机关出具的完税凭证审验无误后，验证确认该外商独资企业实收的注册资本为人民币1000万元

Gorillas are born with an international sign language of gestures that they use to communicate，says a new study from the University of St Andrews in Scotland.

From beating their chests to putting objects on their heads，shaking their arms，and even bouncing on all fours，the animals use more than 100 gestures to communicate with each other

Professor Richard Byrne，a psychiatrist involved in the research，says it was hard to figure out the meanings of the gestures.

“We don't really know what the animals are thinking. Often the gestures have more than one meaning，depending on the context，”says Byrne.

The study showed that the gorillas did not learn the ges­tures from each other，as had been expected，but performed them instinctively (本能地).

“Everyone had assumed different groups of gorillas would learn different gestures，”he says. “But that's not what we found. The more sites we went to ,the more we saw the same gestures being used. They seem to be naturally equipped with a pretty complex system of communication.”

The study also found that gestures were performed with close attention to the potential audience，so that silent sig­nals，for example， were only given when other apes could see them. Other gestures，such as the "disco arm shake" were only ever seen directed towards humans.

Byrne believes that the findings may explain how the human language developed.

“There has always been speculation（猜测）that the origins of the human language might lie in gestures，”he says.

“Many researchers have therefore studied the gestural communication of the great apes for clues to the evolution­ary origins of human gestures，”he adds.

Several studies have shown that great apes are capable of imitating gestures. However，the scientists found that what appeared to be copies of human actions were actually gestures the apes were already able to make themselves. They're “reusing” gestures from their own repertoire，not learning new ones.

64.According to the passage，Richard Byrne's research has found      .

A. different groups of gorillas would learn different gestures

B. gorillas know the sign language from birth

C. how gorillas learn from each other

D. gorillas develop a variety of languages when growing up

65.Why can't the researchers really know the meanings of gorilla gestures?

A. Because gorillas possess the ability of making many kinds of gestures.

B. Because they haven't made deep research into the animal.

C. Because a gorilla gesture may have different meanings.

D. Because gorillas can't exactly express their thoughts.

66.If a gorilla wants to make a silent gesture towards another gorilla，he      .

A. needs to know how many other gorillas are watching him

B. needs to make noise first in order to draw attention

C. will first make sure his gesture can be seen

D. will first consider whether he can carry out his gesture

67.According to the passage，many scientists study the sign language of great apes in order to      .

A. find the origins of the human language

B. find ways for people to communicate with apes

C. learn how animals communicate

D. discover the meanings of animal gestures

企业行政管理部门为组织和管理开发经营活动而发生的经营费用、管理费用和财务费用是( )。

A．经营成本

B．开发产品成本

C．期间费用

D．开发项目总投资

馆外流通扩大了图书馆服务工作的（）。