企业所得税纳税人在计算应纳税所得额时，不得扣除的税金是( )。A．增值税 B．营业

患者男，51岁。肝炎后肝硬化，在全麻下行肝移植手术，术后常规应用免疫抑制剂治疗。痰多、黏稠，不易咳出，体温39.2℃，脉搏108次/分，血压112／88mmHg。胆汁呈金黄色、粘性液，每小时50ml。

提示：血常规检查示WBC1.1×10⁹/L，X线检查示肺纹理增粗。该患者发生的并发症是（）。

A.肝功能衰竭

B.胆道感染

C.胆漏

D.超急排斥反应

E.支气管感染

F.肺部感染

某经纪机构从保险公司收到5500元咨询费收入，其中有1500元为应支付给协作单位的协作业务费用，那么会计分录应该是（）。

A.借：主营业务收入--咨询费收入4000其他应收款--协作业务费用1500贷：银行存款5500

B.借：主营业务收入--咨询费收入4000其他应付款--协作业务费用1500贷：银行存款5500

C.借：银行存款5500贷：主营业务收入--咨询费收入4000其他应收款--协作业务费用1500

D.借：银行存款5500贷：主营业务收入--咨询费收入4000其他应付款--协作业务费用1500

50dBm等于（）。

Potato cyst nematodes are a pest of potato crops. The nematodes can lie dormant for several years in their cysts, which are protective capsules, and do not emerge except in the presence of chemicals emitted by potato roots. A company that has identified the relevant chemicals is planning to market them to potato farmers to spread on their fields when no potatoes are planted; any nematodes that emerge will soon starve to death.
Which of the following, if true, best supports the claim that the company’s plan will be successful

A．Nematodes that have emerged from their cysts can be killed by ordinary pesticides.

B．The only part of a potato plant that a nematode eats is the roots.

C．Some bacteria commonly present in the roots of potatoes digest the chemicals that cause the nematodes to emerge from their cysts.

D．Trials have shown that spreading even minute quantities of the chemicals on potato fields caused nine-tenths of the nematodes present to emerge from their cysts.

E．(E) The chemicals that cause the nematodes to emerge from their cysts are not emitted all the time the potato plant is growing.

以下音频编码方法和标准中，______应用了感知编码方法，它利用了人的听觉感知特性，设计心理声学模型，从而实现高效率的数字音频压缩。

A．RLE编码

B．LPC编码

C．ADPCM编码

D．MPEG Audio编码