地势整理主要是指（），使其与周围排水趋向一致。 A.清理杂物 B.平地 C.排水 D

女性，45岁，发现左 * * 肿块10个月，近日发现左腋下淋巴结肿大而来就诊，查体：左 * * 外上象限可扪及一5cm×5cm×4cm大小的肿块，质硬，推不动， * * 皮肤表面呈橘皮样，左侧腋窝肿大淋巴结融合成块，固定

如诊断明确，准备行手术治疗，术前宜做哪项准备

A．化验血、尿常规

B．胸部X线片

C．肝、肾功能检查

D．彩超检查

E．以上都必要

下列关于电解质的有关说法正确的是

[     ]

A．金属钠可溶于水，钠溶于水或熔融时均能导电，因此钠是电解质

B．液态氯化氢不导电，但溶于水的氯化氢可以导电，所以氯化氢是电解质

C．酒精不导电，但酒精溶于氢氧化钠溶液可以导电，所以酒精是电解质

D．液态SO₃不导电，SO₃溶于水可以导电，所以SO₃是电解质

Photographs are everywhere. They decorate the walls of homes and are used in stores for sales of different goods. The news is filled with pictures of fires, floods, and special events. Photos record the beauties of nature. They can also bring things close that are far away. Through photos, people can see wild animals, cities in foreign lands, and even the stars in outer space. Photos also tell stories.

Reporting the news through photos is called photojournalism. At times photojournalists tell their stories through a single picture. At other times, they use a group of pictures to tell a story. Each picture is like a chapter in a book, which can do more than record the facts. It can also be a strong force for social change.

Jacob Riis was among the first photojournalists. He took pictures of parts of New York City where the poor lived. Riis believed that poverty caused crime, and he used photos to help him prove his point. A few years later, the photos of small children working in factories by Lewis Hine shocked the public. Hine’s pictures helped bring about laws to protect such children.

Hundreds of pictures may have to be taken in order to get one or two really good photos. It takes science to have the photo come out clearly and art to make a photo that has a good design and expresses feeling. Photojournalists make an actual record of what they see. A photo, however, can be both a work of art and an actual record. It can record an important event as a beautiful or exciting picture.

As historical and artistic documents(文献), photos can become more important over time. Today photojournalists still have their pictures appear in newspapers and magazines. They also publish them in books and on the Internet.

小题1:The underlined word “They” in the first paragraph refers to        .

A．beauties

B．photos

C．goods

D．events小题2:The photos of the small children by Hine show us that photos          .

A．are also works of art

B．are popular ways of reporting news

C．often shock the public

D．can serve as a force for social change小题3:What can we learn from the passage?

A．News with pictures is encouraging.

B．Photos help people improve their life.

C．News photos mean history in a sense.

D．People prefer reading news with pictures.小题4:The text is mainly about      .

A．telling the story through picture

B．decorating the walls of homes

C．publishing historical papers

D．expressing feeling through pictures

长城股份有限公司（以下称长城公司）属于增值税一般纳税人，适用增值税税率17%。原材料（只有一种甲材料）采用计划成本法核算，单位计划成本0.5万元/吨。2008年8月初“原材料”账户余额为65万元（其中暂估入账的原材料成本5万元），“材料成本差异”账户为借方余额1.5万元。长城公司8月份发生以下经济业务：

（1）1日，收到上月暂估入账的原材料的发票，载明数量10吨，实际成本4.9万元，无其他相关费用。

（2）2日，购入甲材料62吨，增值税专用发票上注明的价款为30万元，增值税税额为5.1万元；发生运输费用（不考虑增值税抵扣）、装卸费用和保险费共计2.5万元。

（3）5日，上述甲材料运抵企业，验收入库甲材料实际数量为60吨，短缺的2吨是运输途中发生的合理损耗。

（4）10日，长城公司和A公司签订协议，接受A公司以账面价值50万元（双方确认的公允价值为45万元）的100吨甲材料对长城公司进行投资，长城公司以增发的20万股（每股面值1元）普通股作为对价。该批甲材料验收入库并收到对方开具的税额为7.65万元的增值税专用发票一张。

（5）20日，长城公司就应收B公司货款12万元（已计提坏账准备0.6万元）与其进行债务重组。经协商，长城公司同意B公司以20吨公允价值为8万元的甲材料偿还全部债务。该批甲材料验收入库并收到对方开具的税额为1.36万元的增值税专用发票一张。

（6）31日，经汇总，本月共领用甲材料计划成本120万元用于生产乙产品。本月乙产品的成本资料为：月初在产品0件，本月完工100件，月末在产品20件，本月发生直接人工50万元，制造费用65万元。原材料在开工后陆续投入，月末在产品完工程度为50%。

（7）31日，月末库存甲材料全部专门用于生产有合同约定的30件乙产品，合同约定每件乙产品的售价3万元，将甲材料加工成30件乙产品尚需加工成本总额50万元，估计销售每件乙产品尚需发生相关税费0.2万元。月末甲材料的市场价值为每吨0.45万元。（2009年考题） 要求：根据上述资料，回答下列各题。

2008年8月10日长城公司接受A公司投资时应确认的资本公积是（）万元。

A.25.00

B.32.65

C.37.65

D.38.50

零售单位烟花爆竹储存棚内，应有值班人员的床位。