建设项目业主与提供外部协作条件的单位应在( )签订供应合同。 A．可行性研究阶段

下列关于医师良心具有的特点不包括（）

A.是存在于医师意识之中对患者和社会负责的道德责任感

B.是医师在内心深处进行自我评价的能力

C.是医师对自己行为进行自我判断和评价的心理过程

D.是建立在医师主观意识的基础上的，与医疗实践无必然联系

E.是多种道德心理因素在个人意识中的有机结合

A spirit of adventure, curiosity about different cultures and the desire for a challenge can be found in young people everywhere. More and more students in China are backpacking around the country.

According to the China Youth Travel Service, Hainan, Dalian, Zhangjiajie and Qingdao were among the most popular spots for young Chinese backpackers last year. Backpacking allows the traveler a greater sense of independence.

“I can no longer put up with the instructions of a tourist guide,” said Huang Ye, a 19-year-old college student in Beijing. “They are always driving you to places that you do not want to go to and trying to make you buy local souvenirs（纪念品）.”

Huang likes to travel as a backpacker. She prefers an independent trip that she took with two friends to Jiuzhaigou in Sichuan Province. There, they chose some scenic spots to visit and avoided the masses of tourists.

Backpackers see the difficulties of such travel as a challenge. Living on bread and water for days on end, wearing the same clothes over and over again and carrying a heavy bag on their backs while climbing a mountain are all character-building experiences.

But perhaps the greatest challenge that a backpacker faces is not a physical one, but mental. They may face loneliness if they travel alone.

Chen Xuewei, 21, suffered when he took off around China last year. “I felt very lonely at the beginning of my journey. A walkman didn’t make me feel better, but rather heightened the sense of loneliness I felt. I even called up my friends to tell them that I wanted to give up and go back to Beijing,” he recalled. But he kept going. He started to make friends and appreciate the local customs. He took lots of photos to record his trip and now he is glad he stuck it out.

Backpackers generally find themselves to be mature（成熟）after their experiences. “Their travel logs（旅行日志）track their development as people.” “When I feel frustrated, I read my travel log again,” said Tang Weifeng, a postgraduate at Peking University. “By reading it, I get a sense that I am better off now than I was when I wrote those words by the light of a torch in a hot tent.”

63. Which of the following is NOT mentioned as one of the advantages of backpacking according to the story?

A. It builds up your character.

B. Through the experience, you learn to live in a tent.

C. Through the experience, you learn to rely on yourself.

D. Through the experience, you learn to deal with loneliness.

64. What does the underlined word “frustrated” in the last paragraph mean?

A. Disappointed.       B. Happy.       C. Tired.       D. Excited.

65. What is the story mainly about?

A. Some backpackers’ experiences.  

B. The advantages of backpacking.

C. Young people’s love of backpacking.

D. The increasing popularity of backpacking among Chinese students and its reasons.

A对B在2003年1月1日投资500万元，占B有表决权资本30%，按照原会计制度规定采用成本法核算，从2005年1月1日起，A企业开始执行新企业会计制度，对B的投资改为权益法核算，无股权投资差额，2003年、2004年B企业分别实现净利润100万、200万元，分别分回A企业15万、30万元，A企业分别按10%， 5%对净利润提取法定盈余公积和公益金，A与B的所得税率相同，则该项会计政策变更的累积影响数是( )。

A．15万
B．30万
C．45万
D．60万

根据晓芸家庭的资产负债状况可知，家庭的资产负债比率为（）。

A．11.2%

B．17.7%

C．24.4%

D．35.2%

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