探明储量也就是我们常说的储量，它是指地质上已经确定的，在当前的技术条件和费用水平下开

每天运营结束后（23：00～次日6：30），要求无道岔的中间站值班员每一小时分别向指定的设备集中站汇报（）。（）必须向新山村汇报车站情况。

国家 * * 胡 * * 对就业问题作出重要讲话时指出，要从坚持立党为公、执政为民的战略高度．从实现全面建设小康社会宏伟目标的战略高度．充分认识做好就业和再就业工作的重要性、紧迫性和长期性．切实加强对再就业工作的领导．就业问题的重要性表现在(    ) 。

①就业使得劳动力与生产资料相结合，生产出社会存在和发展所需要的财富

②就业使得劳动生产率得以提高，促进经济的发展

③就业使得社会的劳动力能够不断再生产

④就业有利于劳动者实现自身的社会价值．促进人的全面发展

A．①②③

B．①③④

C．②③④

D．①②③④

阅读理解

     In 1982 Steven Callahan was crossing the Atlantic alone in his sailboat when it struck something and

sank. He was out of the shipping lanes and floating in a life raft, alone. His supplies were few. His chances were small. Yet when three fishermen found him seventy-six days later, he was alive.

     His account of how he survived is fascinating. But the thing that caught my eye was how he managed

to keep himself going when all hope seemed lost. Giving up would have seemed the only wise option.

     When people survive these kinds of circumstances, they do something with their minds that gives them

the courage to keep going. Many people in similarly desperate circumstances give in or go mad.

     "I tell myself I can handle it," wrote Callahan. "Compared to what others have been through, I'm

fortunate. I tell myself these things over and over, building up fortitude(坚强意志)…."

     It struck me as something important. And I've told myself the same thing when my own goals seemed

far off or when my problems seemed too overwhelming. And every time I've said it, I have always come

back to my senses.

      The truth is, our circumstances are only bad compared to something better. But others have been

through much worse. So here, coming to us from the extreme edge of survival, are words that can give us

strength. Whatever you're going through, tell yourself you can handle it. Tell this to yourself over and over, and it will help you get through the rough spots with a little more fortitude.

1. The writer seemed more interested in ______.

A. something that made Steven Callahan want to cross the Atlantic

B. What made Steven Callahan live through the circumstances

C. what Steven Callahan thought of in the ban circumstances

D. what was wrong with his boat on the half way

2. From the third paragraph we can infer that ______.

A. the state of mind means one's life or death

B. keeping up one's spirit is especially easy for one

C. most people have good physiological quality

D. bad conditions can strengthen one's will

3. How did Steven Callahan build up his confidence in difficulty?

A. By comparing himself with others.

B. By trying over and over again to call help.

C. By encouraging himself once and again.

D. By trying out different ways of how to survive.

4. What did the writer get from the experience of Steven Callahan?

A .One shouldn't lose heart when in difficulty.

B. Encouragement comes from one's behaviors.

C. The strength of example is endless.

D. To experience the difficulty does good to one person.

注册会计师在确定某项控制的测试范围时通常考虑下列因素______。

A．控制执行的频率越高，控制测试的范围越小

B．控制执行的频率越高，需要测试的范围越大

C．拟信赖期间越长，控制测试的范围越大

D．审计证据的相关性和可靠性要求越高，控制测试的范围越小

E．注册会计师在风险评估时对控制运行有效性的拟信赖程度越高，需要实施控制测试的范围越大

绿都股份有限公司（以下简称绿都公司）是一家集室内空气加湿、净化、新风换气为一体的人工环境工程公司。随着人们对室内环境的关注提高，传统环境工程的发展相对不足，为了提高环境工程技术，绿都商贸决定研发净化、防霾、加湿、换气为一体的高端设备，该研发项目需要投入大量的资金，为了筹措研发资金，2014年1月1日，向其股东新能公司借款5000万元，借款年利率为8%，期限1年；向无关联自然人张某借款200万元，年利率10%，期限1年。上述借款均签订借款合同，利息按年支付。绿都商贸2014年平均所有者权益金额为1000万元，其中实收资本为1000万元，资本公积为100万元，盈余公积为50万元，未分配利润-150万元。已知绿都商贸、新能公司均为非金融企业，银行同期贷款年利率为6%。绿都公司实际税负高于新能公司。

要求：

（1）针对上述企业关联方借款，分析2013年12月31日绿都公司支付新能公司的债务利息是否可以税前扣除的金额为多少。

（2）针对上述向自然人的借款，判断2013年12月31日绿都公司支付给张某的债务利息是否可以税前扣除，并简要说明理由。