水利水电工程承包单位应对分包单位进场人员进行资料、资质验证，并保存验证资料档案。

依据《合同法》规定，当事人应当承担违约责任的情形是（）。

A．双方通过协商变更合同后使一方受到损失

B．由于不可抗力事件不能履行合同而导致的损害

C．履行合同过程中当事人的生产计划调整导致不履行合同

D．因国家政策变化导致不能继续履行合同

下面关于PC机主板的叙述中，错误的是

A．主板上包含芯片组

B．主板上包含ROM BIOS和CMOS RAM芯片

C．主板上包含CPU插座(或插槽)

D．主板的物理尺寸没有标准，各厂家均自行定义

某有机化肥生产企业为增值税一般纳税人，其生产的化肥一直享受增值税免税优惠。该企业所生产化肥既作为最终消费品直接销售给农业生产者，又作为原材料销售给其他化工企业(增值税一般纳税人)。假定销售给农业生产者和其他化工企业的比例为3:7，每吨化肥的不含税售价为2500元、成本为1755元(含从“进项税额转出”转入的255元)。该企业生产化肥的原材料均从一般纳税人处采购并取得增值税专用发票。
近日，该企业的总经理与甲会计师事务所某注册会计师会谈，期间讨论了是否放弃所享受的增值税免税优惠的问题。为提请董事会讨论这一问题并作出决策，该总经理发了一封电子邮件，请该注册会计师就一些问题给予回答。该总经理所提问题如下：
(1)对销售给农业生产者和化工企业的化肥，放弃免税优惠与享受免税优惠相比，增值税的计算有何区别
(2)以100吨化肥(30吨售给农业生产者，70吨售给化工企业)为例，分别计算免税销售、放弃免税销售情况下这100吨化肥的毛利润，从而得出放弃免税销售是否更为有利(说明：因农业生产者为非增值税纳税人，放弃免税后，为不增加农民负担，销售给农业生产者的化肥含税售价仍为2500元/吨，销售给化工企业的不含税售价为2500元/吨。)
(3)假定销售给农业生产者的化肥含税售价仍为2500元/吨，销售给化工企业的不含税售价为2500元/吨，以销售总量100吨为例，请计算对农业生产者的销量超过多少时，放弃免税将对企业不利
(4)如放弃免税有利，可以随时申请放弃免税吗
(5)如申请放弃免税，需要履行审批手续还是备案手续
(6)如申请放弃免税获准后，将来可随时再申请免税吗有怎样的限定条件
(7)如申请放弃免税获准后，可开具增值税专用发票吗
(8)可否选择仅就销售给化工企业的化肥放弃免税
(9)如申请放弃免税获准后，以前购进原材料时取得的增值税专用发票是否可以用于抵扣增值税进项税额
要求：假定你为该注册会计师，请书面回答该总经理的以上问题。(涉及计算的，请列明计算步骤。)

In a country that defines itself" by ideals, not by shared blood, who should be allowed to work and live here In the wake of the Sept. 11 attacks these questions have never seemed more pressing.
On Dec. 11, 2001, as part of the effort to increase homeland security, federal and local authorities in 14 states staged " Operation Safe Travel"—raids on airports to arrest employees with false identification. In Salt Lake City there were 69 arrests. But those captured were anything but terrorists, most of them illegal immigrants from Central or South American. Authorities said the undocumented worker’s illegal status made them open to blank mall by terrorists. Many immigrants in Salt Lake City were angered by the arrests and said they felt as if they were being treated like disposable goods. Mayor Anderson said those feelings were justified to a certain extent. "We’re saying we want you to work in these places. We’re going to look the other way in terms of what our laws are, and then when it’s convenient for us, or when we can try to make a point in terms of national security, especially after Sept. 11, then you’re disposable. There are whole families being uprooted for all of the wrong reasons. " Anderson said.
If Sept. 11 had never happened, the airport workers would not have been arrested and could have gone on quietly living in America, probably indefinitely. Ana Castro, a manager at a Ben & Jerry’s ice cream shop at the airport, had been working 10 years with the same false Social Security card when she was arrested in the December airport raid. Now she and her family are living under the threat of deportation. Castro’s case is currently waiting to be settled. While she awaits the outcome, the government has granted her permission to work here and she has returned to her job at Ben & Jerry’s.

According to the author, the United States claims to be a nation .

A. composed of people having different values
B. encouraging individual pursuits
C. sharing common interests
D. founded on shared ideals

女性，26岁。1型糖尿病。今日因感冒，食欲减退、少食，常规注射胰岛素，家属发现神志不清。

该患者最可能的诊断为（）

A.高渗性昏迷

B.低血糖昏迷

C.酮症酸中毒昏迷

D.脑血管意外

E.尿毒症昏迷