下列费用中不应计入开办费的是( )。A．现场勘察B．施工用水电费C．职工交通费D．

__46  People use money to buy food, furniture，books，bicycles and hundreds of other things they need or want. When they work, they usually get paid in money．

Most of the money today is made of metal or paper． 47  One of the first kinds of money was shells．

Shells were not the only things used as money．In China，cloth and knives were used. In the Philippine Islands, rice was used as money for a long time. Elephant tusks，monkey tails and salt were used as money in parts of Africa．

The first metal coins were made in China, They were round and had a square hole in the centre．  48  

Different countries have used different metals and designs for their money．  49  Sweden and Russia used copper(铜) to make their money. Later some countries began to make coins of gold and silver.

But even gold and silver were inconvenient if you had to buy something expensive. Again the Chinese thought of a way to improve money．__ 50  The first paper money looked more like a note from one person to another than the paper money used today.

Money has an interesting history from the days of shell money until today．

A．Today anyone will accept money in exchange for goods and service．

B．The first coins in England were made of tin(锡)．

C．But people used to use all kinds of things as money．

D．Money, as we know, is all made of paper.E．They began to use paper money.

F.  People strung(串连) them together and carried them from place to place．

G．No one knows for certain when people began to use money．

某企业（增值税小规模纳税人）本月销售旧货，取得含税收入10.3万元，销售货物取得不含税收入20万元，当月购入货物取得的普通发票上注明的金额为5万元。该企业当月应纳增值税税额为（）万元。

A.0.8

B.0.9

C.1.2

D.0.7

读“西北地区”图，完成下列问题：

（1）填出图中字母表示的地理事物；

省级行政区：A______B______　F______　N______

山脉：D______　E______　M______

盆地：H______

（2）省级行政区B的地形可以概括为“三山夹两盆”，除了山脉M、E和盆地H外，还有山脉______　和盆地______．

（3）制约本区农业发展的主要因素是：______．

（4）C省著名的灌溉农业区是______，著名的旅游胜地是______．

（5）F省到N省的铁路线叫______．

水体的污染源主要有（）。

A.工业废水，生活污水，农业污水

B.冷却水，洗涤污水，化工污水

C.有机污水，无机污水，混合性污水

D.物理性污水，化学性污水，生物性污水

E.以上都不对

流动资金估算一般采用的方法是（）。

A.分项详细估算法和朗格系数法

B.朗格系数法和指标调整法

C.扩大指数估算法和分项详细估算法

D.指标调整法