CO与血红蛋白结合速度比氧气与血红蛋白结合速度快（）倍。

某公司今年年底的所有者权益总额为9 000万元，普通股6 000万股。目前的资本结构为长期负债占55%，所有者权益占45%，没有需要付息的流动负债。该公司的所得税税率为30%。预计继续增加长期债务不会改变目前的11%的平均利率水平。董事会在讨论明年资金安排时提出：
(1)计划年度分配现金股利0。05元/股。
(2)为新的投资项目筹集4 000万元的资金。
(3)计划年度维持目前的资本结构，并且不增发新股，不举借短期借款。
要求：测算实现董事会上述要求所需要的息税前利润。

April Fool’s Day is on April 1st. On this day, strange things may happen. Our friends will play jokes(开玩笑)on us and try to fool us. 

People don’t know the origin (起源) of April Fool’s Day clearly. Some say April Fool’s Day began many years ago in France. Long ago in France, the old New Year’s festival was celebrated from March 25th to April 1st and ended with exchange (交换)of presents. Later the King changed the New Year to January 1st. some people still celebrated the New year in April. They were called April Fish and were given presents as a joke.

But in many countries, April Fool’s Day is not celebrated on April 1st but on other days. In Mexico( 墨西哥), April Fool’s Day is on the 28th of December. In ancient Rome (古罗马), the day was on the 25th of March. In India, the day is on the 31st of March. In America, the day is mostly decided by young people and jokes who want to make fun of other people. But it is important to remember that your friends and you will be both happy. One must remember the difference between a good joke and a bad one.

小题1:When is April Fool’s Day in France now?

A．April 1st

B．March 25th

C．December 28th

D．March 31st小题2:What do people do on April Fool’s Day?

A．Give presents to friends.

B．Play jokes on friends.

C．exchange presents.

D．Do nothing special.小题3:Is April Fool’s Day in Mexico on the twenty – fifth day in March?

A．Yes, it isn’t.

B．No, it isn’t.

C．Yes, it is.

D．Sorry, we don’t know.小题4:People know the origin of April Fool’s Day clearly, don’t they?

A．Yes, they do.

B．No, they do.

C．Yes, they don’t.

D．No, they don’t.小题5: Which sentence is right?

A April Fool’s Day is on the same day all over the world.

B In America , young people can’t decide the day when they want to play a joke.

C New Year’s Day is from March 25th to April 1st now.

D Please remember to play a good joke on April Fool’s Day.

东洋有限公司王经理任职期间经营业绩不理想，眼看任职期满难以完成利润考核指标。王经理找到唐主管会计，授意唐主管会计改善经营业绩。唐心想：王经理上任后对自己委以重任，应该帮他渡过这一关。
为此，唐主管会计将明年销售合同提早“发货”，提早开具销售发票，并确认收入。有了这笔“提前收入”的支撑，便超额完成了利润考核指标。
要求：根据我国会计法律法规的有关规定，回答下列问题：

细菌是单细胞生物，四联球菌中每一个细胞都是一个独立的生活个体。

地理教师的持续发展