有关《香港特别行政区基本法》修改程序的表述，错误的是：A．《香港特别行政区基本法》修

患者咳痰清稀，微恶风寒，发热喉痒，鼻塞涕清，苔薄白，脉浮紧，宜诊为（）

A.风寒表证

B.太阳中风证

C.风寒犯肺证

D.寒痰阻肺证

E.风水相搏证

肾脏的结构和功能的基本单位是（　　）

A．肾小球

B．肾小囊

C．肾小管

D．肾单位

One reason many politicians behave badly these days is that we spend less time thinking about what it means to behave well. This was less of a problem in past centuries when leaders, teachers and clergy held detailed debates over what it meant to have good character.

In the 18th century, for example, Edmund Burke composed a long, famous passage defining the standards of political excellence. In the 19th century, Anthony Trollope wrote a series of popular novels fussing over what it means to behave well in political life. Trollope’s view was different than ours. Many Americans today assume that people are born with a good Inner Self but get corrupted by politics. American voters are always looking for the Innocent Outsider who can come in and bring sweeping change.

Trollope admired Prudent Insiders, not Innocent Outsiders. His most admirable characters have been educated by long experience. They have grown mature by exercising responsibility. They have been ennobled by custom and civilization. In his books, powerless outsiders often behave self-indulgently and irresponsibly. Those who are in government have to grapple with the world as it really is.

Trollope’s ideal politicians—who have names like Plantagenet Palliser, Joshua Monk and the Duke of St. Bungay put service before independence. Their party and their country have asked them to accept certain duties and face certain problems, and they just get on with it. They are more weighty, but also more boring.

Trollope’s ideal politicians share certain traits. They are reserved, prudent and scrupulous. They immerse themselves in dull practical questions like, say, converting the currency system. They are not sweeping thinkers, but they make sensitive discriminations about the people and the circumstances around them. They learn to operate within the constraints imposed by their idiom, and they don’t whine or complain about those constraints. They develop delicate understandings of what is required in a given place in time.

Trollope’s ideal leaders are not glamorous celebrities of the sort we have come to long for since J. F. Kennedy. They are more like seamen or carpenters. They are judged by their professional craftsmanship. They are thin-skinned about any moral transgression they might commit and rigorously honest when judging themselves. They try to make things better but are acutely aware that everything they do might make things worse. Trollope’s leaders don’t embrace change quickly but have to be dragged into embracing it after much interrogation, and the change they prefer is incremental.

Trollope praises one of his prime ministers, Plantagenet Palliser, for "that exquisite combination of conservatism and progress which is his country’s present strength and her best security for the future. " Trollope’s readers would have come away from his books with a certain model for how practical people should behave, which they could either copy or argue with. I’m not sure his exemplars could thrive amid the TV politics of today, which calls for grand promises and bold colors. But there are prudent, reserved people in government even now.

Trollope’s ideal politicians have all the following traits except（）

A. an admirable sense of responsibility

B. a commitment to routine government work

C. a sensitive discrimination against impatient people

D. a lesser sense of independence

甲股份有限公司(以下简称甲公司)为上市公司，适用的增值税税率为17%，2007年发生如下经济业务事项：
(1)1月2日以银行存款1000万元和一幢厂房对外进行投资，设立A公司，占A公司注册资本的60%(A公司为非上市公司，注册资本1亿元)。假定厂房原价为16600万元，已提折旧4000万元。
(2)1月5日将100件商品销售给B公司，按销售合同规定，每件售价17.5万元，售价总额(不含税，下同)为1750万元，库存商品的成本为1400万元。款项尚未收到，已知甲公司的财务总监在B企业中拥有9%股份。
(3)1月8日甲公司以一项股权投资，账面余额500万元，计提减值准备60万元，公允价值400万元，换入C公司(非同一控制方)一辆小轿车，账面价值100万元，公允价值 120万元，一批产品，账面价值340万元，公允价值300万元，A公司支付C公司补价20万元，A公司支付相关运费1万元。假设不考虑其他税费。
(4)2月10日，甲公司从母公司M公司购入生产用的设备一台，买价1260万元，货款未付，用银行存款支付运输费0.72万元，支付途中保险费1.48万元，支付安装费16万元，本月安装完毕投入使用。该固定资产按5年计提折旧，折旧方法采用年数总和法；净残值率为3%。
(5)3月20日从A公司中购入库存商品，增值税专用发票上注明的价款为200万元，增值税额为23.4万元，贷款未支付。已知A公司库存商品账面价值为160万元；甲公司购入后本年度全部未销售。
(6)7月1日将无形资产(商标权)出售给B公司，取得收入1000万元，无形资产 (商标权)的摊余价值为14万元，按转让收入5%计提营业税；
(7)10月1日将拥有的C公司股票的50%转让给A公司，取得转让收入4000万元，假设未发生相关税费，转让收入已收存银行；
(8)11月1日向A公司出售产品800件，按协议规定，每件售价19万元，合同收入为 15200万元。存货账面价值为11200万元，货款已经收到。甲公司当年对非关联方的销售量未达到商品总销售量的20%。A公司购入后，对外销售80%，年末时尚有20%存放于库房中。
(9)12月5日，甲公司通过媒体发布广告，发生广告费120万元，后经与A公司协商，由A公司承担了此笔广告费，由A公司将120万元支付给了广告公司。
(10)12月25日，通过债务重组协议，M公司免除了甲公司因购设备所欠债务1260万元。
(11)12月31日，A公司告知，本年实现净利润1000万元，按15%提取盈余公积，按 20%向投资者分配利润。A公司所有者权益总额为20960万元，其中实收资本20000万元，资本公积160万元(此为接受非现金资产捐赠形成)，盈余公积150万元，未分配利润650万元。
(12)该公司年末不摊销商誉，而是对商誉减值测试少了320万元。
(13)12月31日，在将存货按单项计提跌价准备时发现，3月20日从A公司购入的库存商品200万元，其可变现净值为150万元。
要求：
(1)指出甲公司与上述哪些企业存在关联方关系，并指出关系的性质；
(2)对甲公司2007年的上述经济业务作出账务处理；
(3)指出甲公司合并报表的编制范围；
(4)编制2007年甲公司合并报表的抵消分录。

项目在招标、投标、评标、中标过程中，会有未中标文件产生，下列对未中标文件描述正确的是（）。

A、以资料的形式保存

B、与中标文件一起永久保存

C、不需要保存

D、以上都不正确