如果项目小组成员既对职能经理又对项目经理汇报工作，项目团队的建设将变得非常复杂。对这

（）镝灯不必使用专用电源。

依据《水电站大坝运行安全管理规定》，水电站大坝安全注册等级分为甲、乙、丙三级。

李某，女，48岁。眩晕欲仆，兼见形体肥胖，时感胸痞心烦，苔厚腻，脉滑。针灸取穴为

A．脾俞、百会、气海、足三里

B．风池、肝俞、行间、侠溪

C．丰隆、中脘、内关、头维

D．膻中、外关百会、太冲

E．以上都不是

某机动车制造企业（以下简称甲企业）为增值税一般纳税人，主要经营小汽车制造业务，生产并销售自产多种汽车用蓄电池。2016年10月发生如下业务：

（1）购进一批材料，增值税专用发票注明价款50万元，全部移送用于委托乙企业加工生产小汽车蓄电池1000个，支付不含税加工费12万元；本月中旬加工完毕，全部收回，乙企业已代收代缴了消费税（乙企业当时没有同类成品市场售价）。

（2）本月采取分期收款方式以市场均价销售A型小汽车500辆，双方签订合同规定分三期收款，本月收取全部货款的40%；采取预收款方式以市场均价销售200辆A型小汽车，约定11月25日向购货方发出A型小汽车150辆；另外将4辆A型小汽车用于抵偿债务，3辆A型小汽车用于奖励企业内部有突出贡献的研发人员。

（3）向某汽车蓄电池专卖店销售委托加工收回来的小汽车蓄电池200个，开具普通发票，取得含税收入163.8万元，另外收取品牌使用费5.85万元、包装物租金2.34万元。

（4）本月将2辆研发的新型B型小汽车用于广告样品，B型小汽车无同类产品售价，生产B型小汽车成本为16万元/辆。 （说明：A型小汽车市场不含税均价为20万元/辆，不含税最高销售价为23万元/辆。电池消费税税率为4%，A型小汽车消费税税率为5%，B型小汽车消费税税率为9%，B型小汽车成本利润率为8%。） 根据上述资料回答下列问题：

乙企业应代收代缴消费税为（）万元。

A.2.08

B.2.38

C.2.48

D.2.58

Early in the 16th century men were trying to reach Asia by traveling west from Europe. In order to find Asia they had to find a way past South America. The man who eventually found the way from the Atlantic Ocean to the Pacific was Ferdinand Magellan.
Magellan sailed from Seville in August 1519 with five ships and about 280 men. Fourteen months later, after spending the severe winter on the coast of Patagonia, he discovered the channel which is now called Magellan’s Straits. In November 1520, after many months of dangers from rooks and storms, the three remaining ships entered the ocean on the other side of South America.
They then continued, hoping to reach Asia. But they did not see any land until they reached the islands off the coast of Asia. Before they arrived at these islands, later known as the Philippines, Magellan was killed in battle. The remaining officers then had to get back to Spain. They decided to sail around Africa. After many difficulties, one ship with eighteen men sailed into Seville three years after leaving. They were all that remained of Magellan’s expedition. However, their achievement was great. They were the first men to sail round the world.

Which of the following is NOT mentioned in the passage concerning the expedition

A．Lack of navigation equipment.

B．Severe winter in Patagonia.

C．The death of Magellan.

D．Dangers from rocks and storms.