我们要创造条件，使知识分子的才能充分地______。 填入划横线部分最恰当的一项是

(2009·湖南常德高三上学期检测)著名科学家钱学森很注意捕捉灵感，发挥灵感的神奇力量。他认为，灵感的出现常常带给人们渴求已久的智慧之光。但是，如果“跟着感觉走”，不去做艰苦细致的调查研究、予以科学的综合，“灵感”这位可爱的“客人”是不会来拜访你的。材料表明 ( )

A．灵感的捕捉是以合理想象为基础的

B．外因是获得灵感的决定性因素

C．捕捉灵感必须发挥人的主观能动性

D．创造性思维是灵感的源泉

Background information

B-Star is a theme park based on a popular series of children＊s books. Customers pay a fixed fee to enter the park， where they can participate in a variety of activities such as riding roller-coasters， playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall- the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day （normally by 50%）。 During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful； customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements 每 two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued. This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book， and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies， the accounts clerks agree the total sales values to the amounts received from the credit card companies， less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star＊s year end is 30 June 2009.

 List the audit procedures you should perform on the credit card receivables balance. （4 marks）

在数据库逻辑设计中，当把E-R图转换为关系模式时，下面的做法正确的是( )。

A．一个实体类型可以转换为一个关系模式
B．一个联系类型可以转换为一个关系模式
C．由实体类型转换成的关系模式的主键是该实体类型的主键
D．由联系类型转换成的关系模式的属性是与该联系类型相关的诸实体类型属性的全体

说出各个行当角色坐的程式？

在我国现行税制体系中，房产税、车船税、城镇土地使用税属于( )。

A．流转税

B．所得税

C．财产税

D．关税