下列菜系中源于长江流域的有（）。 A.鲁菜 B.川菜 C.淮扬菜 D.粤菜 E.闽菜

根据担保法律制度的规定，下列各项中，可以为合同债务人的债务履行作保证人的是( )

A．学校

B．医院

C．企业

D．残疾人联合会

By 2010 the European Commission predicts transcontinental freight traffic will have risen 50 percent as a result of European expansion, and much of that will have to cross the enormous obstacle of the Alps. Right now the only practical way for most heavy traffic to get through is by truck and tunnel. And while that could change if safer and cleaner rail lines were opened, the chances are that won’t happen anytime soon.

Several private trucking companies have adapted quickly and creatively to the demands of European unification. Some of the bigger truckers trace cargoes with the Global Positioning System and sophisticated computers. And if trucks also bring more road hazards and pollution, at present there is no alternative. Right now only 8 percent of European merchandise moves by rail, compared with more than 40 percent in the United States. Delays are so common that the average speed for freight is about 18km an hour.

The railways have had trouble outgrowing a heritage of national rivalries and open warfare between Europe’s countries. The result is what another European Commission report calls "a mosaic of badly interconnected national systems. " Language barriers remain a problem, requiring crew changes at some borders. Switching systems and signals differ.

And efficiency is more of a dream than a goal. Europe’s railroads still have to deal with "phantom trains" that run so late that they combine with others and disappear from the railroad’s records. In an era when many companies depend on a "just-in-time" inventories to make a profit, railroads are rarely on time at all.

Yet there is little official enthusiasm for changing the system. The reality is that governments have helped create the imbalance between road and rail in Europe—and government action will likely be needed to fix it. The French emphasis on using rail to move people instead of goods, for instance, has helped cripple freight service. "All the investments went to passenger traffic," says Denis Douté, director of freight services for the French rail company SNCF. Freight trains have had to find "windows" to run in between passenger trains, unlike those in the United States, which often travel on separate tracks. The further development of the freight network requires massive investments to modernize existing infrastructure and open new ones. However, the political will to fund that kind of investment is lacking, which means the citizens will have to hold their noses for a while longer.

Denis Douté thinks that ().

A. European governments have much difficulty in improving the railway system

B. freight trains in United States often travel on separate tracks

C. the French government puts too little emphasis on the freight traffic

D. the surplus passenger trains should be changed into freight trains

高氯酸滴定硫酸阿托品时，可滴定至硫酸盐的形式。

对于理想气体，任何一个过程的焓的变化量都和温度变化相同的定容过程的焓的变化量相等，指出这一说法是否有错，错在何处？

李某系某市居民，于2006年2月以50万元购得一临街商铺，同时支付相关税费1万元，购置后一直对外出租。2009年5月，将临街商铺改租为卖，以80万元转让给他人，经相关评估机构评定，房屋的重置成本价为70万元，成新度折扣率为80%。
要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。

李某转让商铺应缴纳的土地增值税为( )。

A．6.69万元

B．6.81万元

C．7.21万元

D．7.32万元