判断题：花菱草.虞美人.东方丽春花.冰岛罂粟同为罂粟科，其中加利福尼亚的花菱草耐寒性最弱.

题型：单项选择题

下列哪种病灶性扁桃体炎不可以手术的是（）

A.风湿病在初次发病后尽早手术

B.急性肾炎应在病情稳定1个月后手术

C.慢性肾炎肾功能不良者应立即手术

D.银屑病应在病情稳定期手术

E.扁桃体炎引起的败血症在抗生素控制下即可手术

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题型：多项选择题

造成卡夫卡孤独脆弱、悲观自弃的原因有（）。

A.社会因素

B.时代因素

C.民族因素

D.家族因素

E.个人因素

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题型：问答题

甲股份公司(以下简称甲公司)为增值税一般纳税人企业，其销售的产品为应纳增值税产品，适用的增值税税率为17%，产品销售价款中均不含增值税额。甲公司适用的所得税税率为33%。产品销售成本按经济业务逐项结转。
2005年度，甲公司发生如下经济业务事项：
(1) 销售A产品一批，产品销售价款为800000元，产品销售成本为350000元。产品已经发出，并开具了增值税专用发票，同时向银行办妥了托收手续。
(2) 收到乙公司因产品质量问题退回的B产品一批，并验收入库。甲公司用银行存款支付了退货款，并按规定向乙公司开具了红字增值税专用发票。该退货系甲公司2004年12月20日以提供现金折扣方式(折扣条件为：2/10、1/20、N/30，折扣仅限于销售价款部分)出售给乙公司的，产品销售价款为40000元，产品销售成本为22000元。销售款项于 12月29日收到并存入银行(该项退货不属于资产负债表日后事项)。
(3) 委托丙公司代销C产品一批，并将该批产品交付丙公司。代销合同规定甲公司按售价的10%向丙公司支付手续费，该批产品的销售价款为120000元，产品销售成本为 66000元。
(4) 甲公司收到了丙公司的代销清单。丙公司已将代销的C产品全部售出，款项尚未支付给甲公司。甲公司在收到代销清单时向丙公司开具了增值税专用发票，并按合同规定确认应向丙公司支付的代销手续费。
(5) 用银行存款支付发生的管理费用67800元，计提坏账准备4000元。
(6) 销售产品应交的城市维护建设税为2100元，应交的教育费附加为900元。
(7) 计算应交所得税(假定甲公司不存在纳税调整因素)。
(8) 结转本年利润(甲公司年末一次性结转损益类科目)。
(9) 按净利润的10%和5%分别提取法定盈余公积和公益金。
(10) 按净利润的40%向投资者分配应付利润。
(11) 结转利润分配各明细科目。
要求：
(1) 根据上述业务，编制甲公司2005年度经济业务事项的会计分录(“应交税金”和“利润分配”科目要求写出明细科目)；
(2) 填写利润表中相关项目的金额。

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题型：单项选择题

Questions 81-90 are based on the following passage.
It sounds like a science fiction, but researchers say it’s a scientific fact: Microscopic organisms dubbed "killer algae" are paralyzing fish with unknown toxins and then eating away at their flesh. They might be making people sick, too.
The name given to this single-cell organism, or dinoflagellate, is Pfiesteria piscimorte- literally, "fish killer. " It was discovered at North Carolina State University in 1988, but at the same time, few scientists believed in its existence, much less in its highly unusual predatory nature. But ongoing research has led to international acknowledgment of the phenomenon and, recently, research funding.
Seemingly prompted by an unknown substance secreted by fish, the aggressive creature swims into action. It sends neurotoxins into the water and air, paralyzing a fish’s nervous system, and causing it to gasp for air at the surface. Eventually the fish suffocates. The killer dinoflagellate then attaches itself to the fish and begins sucking away at its flesh. This macabre scenario may help solve several sea mysteries, such as why fishermen report seeing "fish walks" (fish trying to leave the water) and pools of dead fish with holes eaten through them.
Whether humans are affected by the dinoflagellate’s toxin remains to be seen. Researchers think it’s unlikely eating fresh fish are in danger, but anyone with frequent exposure to the creature could be in peril. Several researchers working with the algae have reported bouts of memory loss and disorientation.
To understand the killer algae further, scientists must fully characterize their toxin and determine what stimulates them to attack. They also need to know if the algae are hurting fish populations, and whether pollutants make them more likely to attack.

The word "they" underlined in Paragraph 1 refers to ______.

A．organisms

B．fish

C．toxins

D．flesh

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题型：填空题

苗圃耕作包括（）、（）、（）、（）、（）等环节。

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花菱草.虞美人.东方丽春花.冰岛罂粟同为罂粟科，其中加利福尼亚的花菱草耐寒性最弱.

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