当删除父表中的记录时，若子表中的所有相关记录也能自动删除，则相应的参照完整性的删除规

阅读理解。

     Popular music in America is what every student likes. Students carry small radios with earphones

and listen to music before class, after class and at lunch. Students with cars buy large speakers and

play the music loudly as they drive in the street.

     Adult drivers listen to music on the car radio as they drive to work. They also listen to the news

about sports, the weather and the life of American people. Most of the radio programs are music.

Pop or popular music singers make much money. They make a CD or tape and radio stations use

them in many places. Once the popular singer is heard all over the country, young people will buy

his or her tape. Some of the money from these tapes comes to the singer. Wherever the singer goes,

all the young people want to meet him or her. Now the singer has become a national star. There are

other kinds of music that are important to Americans. One is called folk music. It tells stories about

the common (普通的) life of Americans. Another is called western or country music. It is about

country life and the love between a country boy and his girl friend. They are very popular among

young people.

1. How many kinds of music are mentioned in this passage?

A. One.

B. Two.

C. Three.

D. Four.

2. The students often take radios to______.

A. study English

B. listen to news and weather report

C. enjoy music

D. play music loudly in the street

3. The pop singers can make much money because______.

A. they make CDs or tapes

B. many young people buy their tapes

C. they are national stars

D. all the people want to meet them

4. From the passage we know that folk music is about ______.

A. love stories between boys and girls

B. the common life of American people

C. Americans' country life

D. the life of singers

5. The best title for this passage should be "______".

A. Everyone likes music in America

B. Pop music in America

C. Music in America

D. Music is important to Americans

本病诊断为

A．经断复来

B．绝经前后诸证

C．月经先后无定期

D．月经先期

E．月经后期

患者，证见烦渴多饮，口干舌燥，尿频量多，舌边尖红，苔薄黄，脉洪数。方选

A．消渴方
B．白虎汤
C．玉女煎
D．地黄饮子
E．六味地黄汤

随着电信业开放局面的逐步形成，电信运营商的经营模式已经从传统的面向网络的经营模式逐步转变到（）的经营模式。

A公司为上市公司，于20×7年1月1日销售给B公司产品一批，价款为2 000万元，增值税税率为17%。双方约定5个月付款。B公司因财务困难无法按期支付。至20×7年12月31日A公司仍未收到款项，A公司未对该应收账款计提坏账准备。20×7年12月31日B公司与A公司协商，达成债务重组协议如下：
(1)B公司以现金偿付A公司100万元债务。
(2)B公司以一批自产的电视机抵偿部分债务，产品账面价值为500万元，公允价值为 580万元，公允价值与计税价格相同，增值税税率为17%。产品已于20×7年12月31日运抵A公司，A公司向B公司支付增值税进项税额。
(3)B公司以200万股普通股偿还债务，每股面值为1元，活跃市场上的每股市价为3元。A公司因此持有B公司5%的股权份额，并拟长期持有，双方已于20×7年12月 31日办妥相关手续。
(4)A公司同意免除B公司剩余债务的20%并延期至20×9年12月31日偿还，并从 20×8年1月1日起按年利率4%计算利息。但如果B公司从20×8年起，年实现利润总额超过200万元，则年利率上升为5%。如果B公司年利润总额低于200万元，则仍按年利率4%计算利息。B公司20×8年实现利润总额220万元，20×9年实现利润总额 150万元。B公司于每年末支付利息。假定B公司该或有支付义务符合预计负债的确认条件。
要求：根据上述资料，不考虑其他因素，回答下列各题。

(3)下列有关债务到期时A、B公司的会计处理的表述中，正确的有( )。

A．A公司应确认的利息收入为33.92万元

B．B公司应冲减的预计负债金额为8.48万元，并转入债务重组利得

C．A公司应确认的利息收入为42.4万元

D．B公司应冲减的预计负债金额为16.96万元，并转入债务重组利得

E．B公司应偿付的款项为881.92万