简述会计对象。

治疗腹股沟疝最常用的方法是（）。

A.疝成形术

B.疝囊高位结扎术

C.疝修补术

D.手法复法

E.疝环填补术

第二节任务型阅读 (共5小题;每小题2分,满分10分)

下 * * 个人想选择自己喜欢的电视节目观看。第61至65题是他们各自的情况介绍。阅读下面六则相关电视节目的描述(A、B、C、D、E和F)，选出符合各人需要的最佳选项，并将答案写在答题卷上。选项中有一项是多余选项。

56. _________ Bob leads a quiet life in a small village, but that doesn’t stop him from wanting to find out about the latest scientific development.

57. _________ Bella enjoys eating out but can’t afford to spend very much at the moment as she is saving for a holiday. She has never learnt how to cook, so this might be quite a good time to find out!

58. _________ Dan is interested in taking wildlife photographs and enjoys the kind of programme which gives him a chance to see a professional photographer at work.

59. _________ Gina is a music teacher. Although she prefers classical music, she likes to follow the kind of music that interests the teenagers she teaches.

60. _________ Ron’s wife is in hospital. He wants to find a programme suitable for his three-year-old son while he gets on with the housework and prepares a meal.

A. TV1 7:20 pm Find out more about Australia’s animal life. This film was made last year by one of Australia’s best-known cameramen, Doggies Bond. He spent over 200 hours filming the birds, animals and fish that inhabit this beautiful continent and for the first time brings some of these unusual animals to our TV screens.

B. TV3 9:00pm The popular science programme is back with the latest technology and medicine. This week, cars that run on sunlight and the story of one baby’s fight to live.

C. TV2 8:10pm Do you know what goes into the food most of us eat every day of the week? Tonight’s programme will take a serious scientific look at the bread industry. Whether you bake your own bread or just enjoy buying it, this programme will give you an interesting insight into something most of us eat every day of the week.

D. TV5 5:15 pm Busy parents? Bored children? Do you want something educational to entertain your children while you do something else? This popular magazine programme is for the under-fives. More music, fun, songs and games with Carla and Larry.

E. TV3 8:45pm If you’ve always wanted to cook, now your chance to learn is coming. In the studio are two chefs who will take you through some simple recipes（诀窍）step by step. This is repeat of the popular series shown last year, and available from most good bookshops.

F. TV3 7:40 pm The latest new music. Pete Hogg looks at the best of the current rap, raga and new jack swing plus new video releases. This is the programme that tells you all about what’s happening on the music scene and brings you interviews with tomorrow’s young artists. 

某房地产公司2003年11月份发生如下经济业务：
(1) 签订一份写字楼销售合同，合同规定以预收货款方式结算。本月收到全部预收款，共计18000万元。该写字楼经税务机关审核可以扣除的项目为：开发成本5000万元，缴纳的土地使用权转让费3000万元，利息支出150万元，相关税金990万元，其他费用 800万元，加计扣除额为1600万元。
(2) 采用直接收款方式销售现房取得价款收入200万元；以预收款方式销售商品房，合同规定的价款为500万元，当月取得预收款100万元。(此两项业务不考虑土地增值税)
(3) 将空置商品房出租取得租金收入20万元。
已知：
(1) 土地增值税超率累进税率：增值额未超过扣除项目金额50%的部分，税率为30%；增值额超过扣除项目金额50%、未超过扣除项目金额100%的部分，税率为40%。
(2) 营业税适用税率为5%。
要求：
(1) 计算销售写字楼应缴纳的土地增值税税额。
(2) 计算该公司11月份应缴纳的营业税税额。

所有认知的基础需要是哪种需要（）

A、避免用恐吓达到成功

B、保持和提高有组织的自我意识

C、达到一个更高的令人满意的水平

用倾斜平面法造斜，其（）应保持不变。

A．安装角

B．安装方位角

C．钻孔高边方位角