男性，16岁，右腹股沟肿物一年，无疼痛。体检：右腹股沟内侧肿物2cm×2cm，无触痛

D

Bad news sells. If it bleeds, it leads. No news is good news, and good news is no news. Those are the classic rules for the evening broadcasts and the morning papers. But now that information is being spread and monitored(监控) in different ways, researchers are discovering new rules. By tracking people’s e-mails and online posts, scientists have found that good news can spread faster and farther than disasters and sob stories.

“The ‘if it bleeds’ rule works for mass media,” says Jonah Berger, a scholar at the University of Pennsylvania. “They want your eyeballs and don’t care how you’re feeling. But when you share a story with your friends, you care a lot more how they react. You don’t want them to think of you as a Debbie Downer.”

Researchers analyzing word-of-mouth communication—e-mails, Web posts and reviews, face-to-face conversations—found that it tended to be more positive than negative(消极的), but that didn’t necessarily mean people preferred positive news. Was positive news shared more often simply because people experienced more good things than bad things? To test for that possibility, Dr. Berger looked at how people spread a particular set of news stories: thousands of articles on The New York Times’ website. He and a Penn colleague analyzed the “most e-mailed” list for six months. One of his first findings was that articles in the science section were much more likely to make the list than non-science articles. He found that science amazed Times’ readers and made them want to share this positive feeling with others.

Readers also tended to share articles that were exciting or funny, or that inspired negative feelings like anger or anxiety, but not articles that left them merely sad. They needed to be aroused(激发) one way or the other, and they preferred good news to bad. The more positive an article, the more likely it was to be shared, as Dr. Berger explains in his new book, “Contagious: Why Things Catch On.”

What can be a suitable title for the text?（）

A. Sad Stories Travel Far and Wide

B .Online News Attracts More People

C. Reading Habits Change with the Times

D. Good News Beats Bad on Social Networks

深化分配制度改革对健康保险发展的重要影响不包括（ ）。

A．“效率优先”，鼓励人们通过各种合法行为先富起来，为健康保险的发展提供了基础

B．持续的贫富悬殊，大量的财富越来越集中在少数人手里，将利于健康保险的发展

C．深化分配制度改革将促进健康保险的加速发展

D．中等收入群体增加，将利于健康保险的发展

要求：

(1)根据下列资料的先后顺序作相关的账务处理；

(2)计算当期应纳的各流转税及附加。并作相关计提、缴纳税金的账务处理。(计算结果以元为单位。保留小数点后两位)

资料：滨海酒厂系某市中型国有企业，被主管税务机关认定为增值税一般纳税人，2005年3月份生产一种类型的滋补药酒，当期有关的增值税抵扣凭证全部经税务机关认证。有关经济业务资料如下：

1．从A农场收购薯干一批，开具主管税务机关核准使用的收购凭证上注明收购金额为100000元，数量为100吨。取得承运部门开具的运费发票上注明运费8000元，装卸费、保险费为2000元。上述款项均付，薯于已验收入库。

2．从A农场收购的40吨薯干发往本市甲酒厂，委托加工成薯类白酒，双方签署委托加工合同一份，载明由滨海酒厂提供主要原料薯干40吨，成本价为38576元；由甲酒厂，代垫部分辅料，收取加工费(含辅料款)30000元，税金5100元，并开具增值税专用发票。已知甲酒厂无同类产品价格可供参考。

3．将委托甲酒厂加工完的5吨薯类白酒全部收回，已全部支付加工费及相关税费，薯类白酒期初无库存，收回后60%用于勾兑生产药酒；10%销售给某个体餐厅，取得含税收入12500元已送存银行，其余30%待以后生产药酒。

4．当月制成的4吨药酒生产成本为160000元，已验收入库，其中70%对外销售，取得含税收入198900元，已送存银行。

5．本月将300公斤生产成本为12000元的药酒分别赠送给本市各药店。

6．本月外购包装物，取得增值税专用发票上注明价款100000元，税金17000元，包装物已验收入库，但款项尚未支付

7．“应交税金——未交增值税”2005年2月28日贷方余额为20000元，系企业2004年12月份所属增值税欠税款，已报经税务机关批准延缓纳税。

缺铁性贫血患者的改变是（）

A.血清铁增加，铁蛋白增加，总铁结合力降低

B.血清铁降低，铁蛋白降低，总铁结合力升高

C.血清铁降低，铁蛋白增加，总铁结合力升高

D.血清铁降低，铁蛋白降低，总铁结合力降低

E.血清铁降低，铁蛋白增加，总铁结合力降低

已知，求dy．