（）在掌横纹稍上方，第二、三掌骨之间，近第三掌骨处。A.合谷穴 B.阳溪穴 C.鱼际

期货交易的金字塔式买入卖出方法认为，若建仓后市场行情与预料相同并已使投机者盈利，则可以( )。

A．平仓
B．持仓
C．增加持仓
D．减少持仓

1 There are many arguments for and against television.

The poor quality of its program is often criticized and TV

commercials are also boring. So television is undoubtedly 1.__________

a great comfort to many lonely and elderly people.

2 The manager of a large office building had received

many complains about elevator service in the building,

but he engaged a group of engineers to study the situation 2.__________

and make recommendation for improvement.

3 We asked a lady, who replied that she thought

you could tell a well-mannered person by the way

they occupied the space around them——for example,

when such a person walks down a street he or she is

constantly unaware of others. Such people never 3.__________

bump into other people.

4 Until the very latest moment of his existence,

man has been bound the planet on which he

originated and developed. Now he has the capability

to leave that planet and move out into the universe to

those worlds which he has known previously only directly. 4.__________

5 One major decision which faces the American

students ready to begin higher education is the

choice of attending a large university or a small

college. The large university provides a wide range of

specialized departments as well as numerous courses

within such departments. The small college, therefore, 5.__________

generally provides a limited number of courses

and specializations but offers a better student-faculty

ratio, thus permitting individualized attention to students.

6 Music the Johnny has learned to appreciate as

unpleasant is just dull noise to Jimmy——and quite 6.__________

possible, vice versa.

7 We are learning, finally, that silence is a natural

resource and must be protected by law. It appears

that we all find company in sound, if we all 7.__________

demand a little quiet from time to time.

8 The farmer aroused at down or before it and

had much work to do, with his own muscles as his

chief source of power. He used axes, spades and 8.__________

other complicated tools.

9 Whether women who have started a career

will attain pay equality with men rests on at least

two factors. First, will most of them continue

part-time at their jobs after they have children? A 9.__________

break in their employment, or a decision to work

part-time, will slow their raises and promotions as

it would for men.

10 Whether true or not, the story illustrates the

problem with idioms. They are almost possible to 10.__________

understand from the meanings of the individual

words. And with English idioms, even the same

words may have different meanings.

在7处填写改错内容。

反式作用因子的确切定义是指

A．调控任意基因转录的某一基因编码蛋白质

B．调控另一基因转录的某一基因编码蛋白质

C．具有转录调节功能的各种蛋白质因子

D．具有翻译调节功能的各种蛋白质因子

E．具有基因表达调控功能的各种核因子

甲公司于2008年1月设立，采用资产负债表债务法核算所得税费用，适用的所得税税率为 25%。该公司2008年利润总额为5000万元，当年发生的交易或事项中，会计规定与税法规定存在差异的项目如下： (1)2008年12月31日，长江公司应收账款余额为2000万元，对该应收账款计提了200万元坏账准备。税法规定，企业应收账款计提的坏账准备不允许税前扣除，应收款项发生实质性损失时允许税前扣除。 (2)按照销售合同规定，长江公司承诺对销售的X产品提供3年免费售后服务。长江公司 2008年销售的X产品预计在售后服务期间将发生的费用为200万元，已计入当期损益。税法规定，与产品售后服务相关的支出在实际发生时允许税前扣除。长江公司2008年没有发生售后服务支出。 (3)长江公司2008年以2000万元取得一项到期还本付息的国债投资，作为持有至到期投资核算。该投资实际利率与票面利率相差较小，长江公司采用票面利率计算确认利息收入，当年确认国债利息收入100万元，计入持有至到期投资账面价值，该国债投资在持有期间未发生减值。税法规定，国债利息收入免征所得税。 (4)2008年12月31日．长江公司Y产品的账面余额为3000万元，根据市场情况对Y产品计提存货跌价准备500万元，计入当期损益，税法规定，该类资产在发生实质性损失时允许税前扣除。 (5)2008年4月，长江公司自公开市场购入基金，作为交易性金融资产核算，取得成本为 1000万元；2008年12月31日该基金的公允价值为1800万元，公允价值相对账面价值的变动已计入当期损益，持有期间基金未进行分配。税法规定，该类资产在持有期间公允价值变动不计入应纳税所得额，待处置时一并计算应计入应纳税所得额的金额。 (6)2008年5月，长江公司自公开市场购入W公司股票，作为可供出售金融资产核算，取得成本为2000万元；2008年12月31日该股票公允价值为3100万元，公允价值相对账面价值的变动已计入所有者权益，持有期间股票未进行分配。税法规定，该类资产在持有期间公允价值变动不计入应纳税所得额，待处置时一并计算应计入应纳税所得额的金额。 (7)长江公司2008年发生研究开发支出计200万元，其中研究阶段支出40万元，开发阶段符合资本化条件前发生的支出为40万元，符合资本化条件后至达到预定用途前发生的支出为120万元。假定开发形成的无形资产在当期期末已达到预定用途(尚未开始摊销)。 (8)长江公司于2008年12月20日自客户收到一笔合同预付款，金额为100万元，因不符合收入确认条件，将其作为预收账款核算。假定按照适用税法规定，该款项应计入取得当期应纳税所得额计算交纳所得税。 (9)长江公司2008年12月因违反当地有关环保法规的规定，接到环保部门的处罚通知，要求其支付罚款50万元。税法规定，企业因违反国家有关法律法规规定支付的罚款和滞纳金，计算应纳税所得额时不允许税前扣除。至2008年12月 31日，该项罚款尚未支付(已确认为其他应付款)。其他相关资料： (1)假定预计未来期间长江公司适用的所得税税率不发生变化。 (2)长江公司预计未来期间能够产生足够的应纳税所得额以抵扣可抵扣暂时性差异。要求： (1)确定长江公司上述交易或事项中资产、负债在2008年12月31日的计税基础，同时比较其账面价值与计税基础，计算所产生的应纳税暂时性差异或可抵扣暂时性差异的金额。 (2)计算长江公司2008年应纳税所得额、应交所得税、递延所得税和所得税费用。 (3)编制长江公司2008年确认所得税费用的会计分录。 (答案中的金额单位用万元表示)

当裂缝较宽、深度可见时，可用探杆或（）进行探测裂缝深度。

A.坠以重物的测绳

B.光线

C.细线

D.水准尺