交接班中“三不接”是指：主要设备及（）操作未告一段落不接班；事故或（）处理未结果不接

下列税务代理业务中，属于涉税鉴证业务范围的有（）。

A.研发费用加计扣除的鉴证

B.企业所得税财产损失的鉴证

C.企业所得税税前弥补亏损的鉴证

D.企业所得税汇算清缴纳税申报的鉴证

One girl decided to study judo（柔道）although she had lost her left arm in a car accident.

The girl began lessons with an old Japanese judo instructor. The girl was doing well. So she couldn’t understand why, after three months of training, the instructor had taught her only one move.

“Instructor,” the girl finally said, “Shuldn’t I be learning more moves?”

“This is the only move you know, but this is the only move you’ll ever need to know,” the instructor replied.

Not quite understanding, but believing in her teacher, the girl kept training.

Several months later, the instructor took the girl to her first tournament. Surprising herself, the girl easily won her first two matches. The third match proved to be more difficult, but after some time, her opponent became impatient and charged. The girl skillfully used her one move to win the match. Still amazed by her success, the girl was now in the finals.

This time, her opponent was bigger, stronger and more experienced. For a while, the girl appeared to be overmatched. Concerned that the girl might get hurt, the referee called a time-out. She was about to stop the match when the instructor intervened（干预）.

“No,” the instructor insisted, “Let her continue.”

Soon after the match restarted, her opponent made a serious mistake; she dropped her guard. Instantly, the girl used her move to pin her opponent. The girl had won the match and the tournament. She was the champion.

One the way home, the girl and her teacher reviewed every move in each and every match. Then the girl gathered the courage to ask what was really on her mind.

“Instructor, how did I win the tournament with only one move?”

“You won for two reasons,” the teacher answered. “First, you’ve almost mastered one of the most difficult throws in all of judo. Second, the only known defense for that move is for your opponent to grab your Left arm.”

The girl’s biggest weakness had become her biggest strength.

小题1:What can we learn about the girl?

A．She was disabled in an accident.

B．She disliked judo training.

C．She learnt several moves.

D．She won the first two matches hard.小题2:The underlined word “overmatched” probably means         .

A．impatient

B．depressed

C．defeated

D．trapped小题3:The girl won the championship because of          .

A．her bravery

B．her skills

C．her tricks

D．her strength小题4:Which of the following is probably the best title of the story?

A．The Story of a Girl.

B．A Disabled Girl.

C．Defense Matters.

D．Weakness Becomes Strengh.

关于融资租赁业务出租人的会计处理，下列说法中正确的是（ ）

A．发生的初始直接费用应计入当期损益

B．融资租赁资产仍在资产负债表中反映

C．或有租金应当在实际发生时计入当期损益

D．取得的租金收入，均应当在租赁期内各个期间按照直线法确认为当期损益

关系模式Student（Sno，Sname，Cno，Cname，Grade，Tname，Taddr）的属性分别表示学号、学生姓名、课程号、课程名、成绩、任课教师名和教师地址。其中，一个学生可以选若干门课程，一个教师可以讲授若干门课程，一门课程可以由多个教师讲授，对于同一门课程，学生只能选定一个教师讲授的课程，教师不会重名。关系模式Student的分解ρ=（），并且是无损联接及保持函数依赖。

A．{(Sno,Sname,Cno,Tname,Tadd,(Sno,Sname,Cno,Cname,Grad}∈1NF

B．{(Sno,Snam,(Sno,Cno,Grade,Tname,Tadd,(Cno,Cnam}∈i2NF

C．{(Sno,Snam,(Sno,Cno,Grad,(Tname,Tadd,(Cno,Cname,)∈3NF

D．{(Sno,Snam,(Sno,Cno,Grad,(Tname,Tadd,(Tname,Cn,(Cno,Cnam}∈BCNF

药事管理的依据是（）

A.市场管理

B.宪法、法律和法规

C.行业约定

D.药品生产特点

E.药品质量特点