牵出线、渡线、道岔联动区及轨道衡上不允许停留车辆。比须停留时，由《行规》规定。

Once upon a time, there lived a rich man. He had a servant (仆人). He and the servant loved wine and good food very much. Each time the rich man left his home; the servant would drink the wine and eat up all the nice food in the house. The rich man knew what his servant did, but he had never caught his servant doing that.

　　One morning, when he left home, he said to the servant, “Here are two bottles of poison (毒药) and some nice food in the house. You must take care of them.” With these words, he went out.

　　But the servant knew that what the rich man had said was untrue. After the rich man was away from his home, he enjoyed a nice meal. Because he drank too much, he was drunk and fell to the ground. When the rich man came back, he couldn’t find his food and his wine. He became very angry. He woke the servant up. But the servant told his story very well. He said a cat had eaten up everything. He was afraid to be punished(惩罚), so he drank the poison to kill himself.

小题1:In the story, _______ liked wine and good food very much.

A．the rich man

B．the servant

C．both A and B

D．neither A and B小题2:The rich man knew that it was _______ that drank the wine and ate up all the nice food.

A．the cat

B．himself 　　　

C．nobody

D．the servant小题3:The rich told the servant that there was poison in the two bottles, because_______.

A．there was in face poison in the bottles

B．he did not want the servant to drink his wine

C．he wanted to kill the cat

D．he wanted to kill the servant小题4:In fact, _______ate all the nice food and drank the wine.

A．the servant

B．cat

C．the rich man

D．nobody小题5:From the story, we know that the servant is very _______.

A．lazy

B．bad

C．clever

D．kind

下列民事行为中，属于部分无效的民事行为的是( )。

A．甲(18周岁)将自己价值800元的手机与乙(19周岁)价值2000元的司法考试听课证进行了交换

B．甲、乙签订一份标价40万元的合同，合同中约定定金为10万元

C．甲欲将自己的车赠与乙，但怕家人反对，就编造了购车合同，名为买卖，实为赠与

D．甲、乙两个公司签订了一份联营合同，实为借贷合同

上市公司在其年度资产负债表日后至财务报告批准报出日前发生的下列事项中，属于非调整事项的有（）。

A.因发生火灾导致存货严重损失

B.以前年度售出商品发生退货

C.资本公积转增资本

D.董事会提出现金股利分配方案

E.资产负债表日后发生巨额亏损

青藏高原位于一种特殊的高原气候区，但利用大棚技术使得拉萨的瓜果蔬菜供应充足。据此完成題。

拉萨原来不产西瓜，引种后发现，直接“铺”在地上生长的西瓜生长不好，只有将西瓜藤蔓架空，西瓜“挂”着才能结果。西瓜“挂”着的原因是（）

A.可以减少叶子对西瓜的遮掩，增强光照，促进光合作用

B.可以充分利用立体空间，节省土地、节省大棚面枳，减少农业投入

C.土壤的湿度不够、干燥，直接“搁”在地上，容易使叫瓜的水分蒸发

D.大棚内的地面温度比空气温度低，不利于西瓜的发育成熟

甲有限责仟公刊(简称甲公司)为增值税一般纳税人，适用的增值税税率为17%。原材料等存货按实际成本进行日常核算。2007年1月1日有关账户余额如表所示：

全额单位：万元
科目名称	借方余额	贷方余额
银行存款	450
应收票据	32
应收账款 原材料 库存商品 低值易耗品	300 350 300 100
生产成本 A产品	110
长期股权投资——丁公司	550
坏账准备		30
存货跌价准备		76
长期股权投资减值准备		0

2007年甲公司发生的交易或事项如下：
(1)收到已作为坏账核销的应收乙公司账款50万元并存入银行。
(2)收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值840万元(不含允许抵扣的增值税进项税额142.8万元)，丙公司已开具增值税专刚发票。假设合同约定的价值与公允价值相等，未发生资本溢价。
(3)行政管理部门领用低值易耗品一批，实际成本2万元，采用一次转销法进行摊销。
(4)因某公司破产，应收该公司账款80万元不能收回，经批准确认为坏账并予以核销。
(5)因自然灾害毁损原材料一批，其实际成本100万元，应负担的增值税进项税额17万元。该毁损材料未计提存货跌价准备，尚未经有关部门批准处理。
(6)甲公司采用权益法核算对丁公司的长期股权投资，其投资占丁公司有表决权股份的20%。丁公司宣告分派2006年度现金股利1000万元。
(7)收到丁公司发放的2006年度现金股利并存入银行。
(8)丁公司2007年度实现净利润1500万元，甲公司确认实现的投资收益。
(9)将持有的面值为32万元的未到期、不带息银行承兑汇票背书转让，取得一批材料并验收入库，增值税专用发票上注明的价款为30万元，增值税进项税额为5.1万元。其余款项以银行存款支付。
(10)年末，甲公司经减值测试，确认对丁公司的长期股权投资可收回金额为560万元；存货的可变现净值为1800万元；决定按年末应收账款余额的10%计提坏账准备。
假定除上述资料外，不考虑其他因素。
要求：

计算甲公司应收账款应计提或转回的坏账准备并编制会计分录。