急性龈 * * 炎的病因如下，除外（） A.硬食物刺伤 B.局部用碘甘油 C.充填物悬突

关于CT窗口技术，错误的是

A．改变灰度
B．改变对比度
C．抑制或去除噪声
D．增加显示有用信息
E．增加图像信息

Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD．
The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD．So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort.
The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD．
It’s worth thinking carefully about location when planning a family (10) on the peninsulA．Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.
The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.
The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing.

企业期末存货计价如果过高，可能会引起（）

A、当期销售收入增加

B、当期销售成本增加

C、当期利润增加

D、当期所得税减少

试管加热时，不准把试管口朝向（）。

北方公司为上市公司，是增值税一般纳税人，增值税税率17%，所得税采用资产负债表债务法核算，全年累计实现利润1000万元，所得税税率为 25%。当年发生以下业务；
(1)去年12月购入管理用固定资产，原价为181万元，预计净残值为l万元，税法规定的折旧年限为5年，按直线法计提折旧，会计上按年数总和法计提折旧，折旧年限及预计净残值与税法相一致。
(2)当年企业当期发生研究开发支出计100万元，其中研究阶段支出20万元，开发阶段符合资本化条件前发生的支出为30万元，符合资本化条件后发生的支出为50万元。假定税法规定企业的研究开发支出可按150%加计扣除，研究开发支出均为人工费用。该企业开发形成的无形资产在当期期末已达到预定用途。企业根据各方面情况判断，无法合理预计其为企业带来的经济利益的期限，将其视为使用寿命不确定的无形资产。12月31日对该项无形资产进行减值测试表明未发生减值。
(3)3月1日，购入A股票12万股，支付价款120万元，划为交易性金融资产；年末甲公司持有的A股票的市价为180万元。
(4)4月1日，购入B股票8万股，支付价款240万元，划为可供出售金融资产；年末甲公司持有的B股票的市价为360万元。
(5)当年因销售产品承诺提供3年的保修服务，年末预计负债账面金额为 70万元，当年未发生任何保修支出。假定按照税法规定，与产品售后服务相关的费用在实际支付时抵扣。
(6)11月1日取得一项投资性房地产，按公允价值模式计量。取得时的账金额为1200万元，预计使用年限为60年，年末公允价值为1500万元。假设税法按60年采用平均年限法计提折旧(此题假设折旧费用为该年全年)。
(7)年末存货账面余额100万元，存货可变现净值94万元。
(8)去年发生的亏损尚有30万元未弥补，可以由当年税前利润弥补。假设去年已估计很可能获得未来应纳税所得额弥补亏损，已视同可抵扣暂时性差异，确认相应的递延所得税资产。
(9)企业当年除上述业务产生的暂时性差异外，确认应支付的职工薪酬共计 5000万元，尚未支付。按照税法规定的计税工资标准可以于当期扣除的部分为 4500万元；超标业务招待费10万元，国债利息收入90万元，违法经营罚款20万元。
要求：
(1)编制上述业务的有关会计分录；
(2)计算当年应交所得税、递延所得税和所得税费用，并编制所得税核算的会计分录。(答案中的金额单位用万元表示)