借记卡激活37347交易，强制核准时需要审核的要素有（）。 A.借记卡 B.联网核查

甲公司为股份有限公司，所得税采用资产负债表债务法核算，所得税税率为25%。盈余公积计提比例为10%。2008年年初发生如下事项：
(1)2008年年初根据固定资产的使用情况，合理地将计提折旧的方法由原来的直线法改为双倍余额递减法，预计净残值和折旧年限不变；固定资产原值100万元，已经使用5年，预计使用年限10年，预计净残值为零。
(2)2008年年初由于执行新会计准则，将对外出租的房地产转换为以公允价值计量的投资性房地产，投资性房地产的账面余额为150万元，已计提折旧15万元，折旧年限为10年，未计提减值准备。转换当日投资性房地产的公允价值为120万元。
(3) 由于低值易耗品在企业资产中比例减少，2008年年初将其核算方法由原来的五五摊销法改为一次转销法。
(4)2008年年初，按照企业会计准则规定，将建造合同收入确认由完成合同法改为按完工百分比法，2008年以前按完成合同法确认的收入为80万元，按照完工百分比法应确认的合同收入为60万元，税法上按照完工百分比法确认合同收入并计入应纳税所得额。
(5)由于应收账款收账风险加大，将应收账款坏账准备计提比例由0.4%改为0.5%。 2008年年初应收账款余额为200万元，期末余额150万元。
(6)由于执行新准则，将短期投资重新划分为交易性金融资产核算，其后续计量由成本与市价孰低改为公允价值。该短期投资2008年年初账面价值为50万元，公允价值为80万元。变更日该交易性金融资产的计税基础为50万元。
要求：根据上述资料，不考虑其他因素，回答下列第4至7题。

下列对2008年发生的事项中报表项目的调整，处理正确的有( )。

A．因建造合同收入确认方法的改变应调整2008年资产负债表中期初留存收益-15万元

B．因建造合同收入确认方法的改变应调整2008年资产负债表中期初留存收益-20万元

C．因短期投资重分类为交易性金融资产应调整2008年股东权益变动表中未分配利润本年金额为20.25万元

D．因短期投资重分类为交易性金融资产应调整2008年股东权益变动表中未分配利润上年金额为20.25万元

E．因固定资产折旧方法改变应调整2008年资产负债表项目中未分配利润的年初金额 6.75万元

Chuck Swindoll once said, “Life is 10% _____ happens to us and 90% _____we respond to it.”

A．who; why

B．what; how

C．which; when

D．that; that

劝说朋友，话不必说尽，只要其心领神会，便当止住，否则就是______；做文章句子不要太显，诡文而谲谏，寓言以讽喻，点景以生情，意味更见______。填入划横线部分最恰当的一项是( )。

A．啰嗦 深刻
B．啰嗦 深长
C．肤浅 深长
D．肤浅 深刻

The effect of the baby boom on the schools helped to make possible a shift in thinking about the role of public education in the 1920’s. In the 1920’s, but especially (1) the Depression of the 1930’s, the United States experienced a (2) birth rate. Then with the prosperity (3) on by the Second World War and the economic boom that followed it, young people married and (4) households earlier and began to (5) larger families than had their (6) during the Depression. Birth rates rose to 102 per thousand in 1946, 106.2 in 1950, and 118 in 1955. (7) economics was probably the most important (8) , it is not the only explanation for the baby boom. The increased value placed (9) the idea of the family also helps to (10) this rise in birth rates. The baby boomers began streaming (11) the first grade by the mid-1940’s and became a (12) by 1950. The public school system suddenly found itself (13) The wartime economy meant that few new schools were buih between 1940 and 1945. (14) , large numbers of teachers left their profession during that period for better-paying jobs elsewhere.

(15) , in the 1950’s, the baby boom hit an antiquated and inadequate school system. Consequently, the custodial rhetoric of the 1930’s no longer made (16) ; keeping youths ages sixteen and older out of the labor market by keeping them in school could no longer be a high (17) for an institution unable to find space and staff to teach younger children. With the baby boom, the focus of educators (18) turned toward the lower grades and back to basic academic skills and (19) . The system no longer had much (20) in offering nontraditional, new, and extra services to older youths.

20（）

A.ability

B.advantage

C.benefit

D.interest

变形监测点应布设在（）。