农信银大额通兑的金额起点为（）。A.5万元以上（不含5万元） B.5万元以上（含5万

下列说法中，关于学龄前阶段描述正确的是（）。

A.学龄前儿童语言发展，主要表现在从表达机能为中心向以思维机能为中心的转换上

B.学龄前儿童主要面对校园欺负的问题

C.这个阶段的孩子已经能够不出声就可以思考问题了，注意力的稳定性也逐渐加强

D.学龄前儿童能够以他人的立场来考虑问题

男，62岁，高血压病10年，160～179/90～100mmHg，5年前行冠脉旁路移植术。

注意冠心病的1、2级预防还应（）

A.加服硝酸酯类药

B.加服贝特类药

C.只服抗血小板药

D.加服促纤溶药

E.服用抗血小板及他汀类药

阅读理解。

     Just as adults have a hard time putting down their iPhones, so the device is now the toy of choice for

many 1- 3 years old children. It's a phenomenon that is attracting the attention of some childhood

development specialists.

     Natasha Sykes, a mother of two in Atlanta, remembers the first time her daughter, Kelsey, then

barely 2 years old, held her husband's iPhone. "She pressed the button and it lit up. I just remember her

eyes. It was like 'Whoa!' "The parents were charmed by their daughter's fascination. But then, said Ms.

Sykes, "She got serious about the phone."Kelsey would ask for it. Then she'd cry for it. "It was like she'd

always want the phone," Ms. Sykes said.

     Apple, the iPhone's designer and manufacturer, has built its success on machines so simple and

intuitive(直观的) that even technologically confused adults can figure out how to work them, so it makes

sense that expert children would follow. Tap a picture on the screen and something happens. What could

be more fun?

     Many iPhone on the market are aimed directly at preschoolers, many of them labeled "educational,"

such as Toddler Teasers: Shapes, which asks the child to tap a circle or square or triangle; and Pocket

Zoo, which broadcasts live video of animals at zoos around the world.

     There are "flash cards" aimed at teaching children to read and spell, and a "Wheels on the Bus"

program that sings the popular song in multiple languages. Then there's the new iGo Potty program, with

automated phone calls reminding toddlers that it's time to "go ".

     Along with fears about dropping and damage, however, many parents sharing iPhones with their

young ones feel guilty. They wonder whether it is indeed an educational tool, or a passive amusement like

television. The American Academy of Pediatrics has long advised parents not to let their children watch

any TV until they are past their second birthday.

     Jane M. Healy, an educational psychologist in Vail, Colo. said: "Any parent who thinks a spelling

program is educational for that age is missing the whole idea of how the preschool brain grows. What

children need at that age is whole body movement, the skills of playing lots of objects and not some

difficult technology. You're not learning to read by lining up the letters in the word 'cat.' You're learning to

read by understanding language, by listening."

1. The main purpose of Kelsey referred to in the passage is to ____. 

A. not only adults but children are crazy about iPhones 

B. encourage people to buy this toy for their children 

C. advertise for the toy

D. show Kelsey likes the toy very much

2. The underlined words "it's time to 'go' "in Paragraph 3 mean ______. 

A. it's time to stop playing the toy 

B. it's time to go to sleep

C. it's tie to go to the washroom 

D. it's time to go home

3. The parents asking their young children to play iPhones feel guilty because _____. 

A. they know the toy has a negative effect on them 

B. the children damage the toy 

C. they are not sure of the real effect of the toy 

D. they ask their children to watch live video of animals

4. In Jane's mind, in educating preschoolers parents should _____. 

A. buy this toy for their children. 

B. ask their children to play as many toys as possible 

C. ask their children to learn a spelling program

D. know how the preschool brain grows

物权的权利主体总是特定的人，而且义务主体也是特定的人。（）

(一)
根据下列各自独立的经济业务，分别编制企业会计正确账务处理如下。
(1)某企业材料采用计划成本核算，本月初发出材料2吨委托外单位加工成某种锻件 200件，委托材料实际成本6000元(计划成本5400元)，支付加工费3000元，运费400元(取得货运定额发票若干)，加工费专用发票上注明进项税额460元，加工完入库，委托加工材料的计划成本8000元。
(2)某企业1999年6月由于仓库倒塌损毁产品一批，且已知损失产品账面价值为 60000元，当期总的生产成本为300000元。其中耗用外购材料、低值易耗品等价值为 240000元，外购货物均适用17%增值税税率。
(3)某企业以自己生产的产品分配利润，产品的成本为40000元，不含税销售价格为 60000元，该产品的增值税税率为17%。