公司将30000元短期借款转作长期借款，则（）

阅读下面短文，把A-D四个句子填入文中空白处(1-4)，使短文内容完整正确，然后完成第5题。

      Around the world people enjoy sports.   1   Many people like to watch others play games.   2   Often they

get very happy when "their" player team wins.

      Some of the sports are very interesting that people everywhere go in for them. Football, for example, has

spread (伸展/传播) around the world. Swimming is popular in all countries near the sea or in those with many

rivers. How fun it is to jump into a pool or lakes! And think of people in cold countries.   3  .

      Some sports or games go back thousands of years, like running or jumping. Chinese Kongfu, for example,

has a very long history.   4   Neither one is a hundred years old yet. People are inventing new sports or games

all the time. Water-skiing is one of the newest in the family of sports.

      People from different countries may not be able to understand each other, but after a game together they

often become good friends.

A. Think how many people love to skate or ski in Japan or Canada.

B. Sports help to keep people healthy and happy.

C. They buy tickets or turn on their TVs to watch games.

D. But basketball and volleyball are rather new.

5. What is the best title of this passage? [ ]

A. People enjoy sports in the world.

B. Everyone should make friends after a game.

C. The history of the sports.

D. The ways of the watching games.

固定资产在使用过程中发生的后续支出，有资本化和费用化两种处理方法。下列发生的各项固定资产后续支出中，需要进行费用化处理的是（）

A．延长固定资产使用寿命的后续支出

B．使固定资产生产的产品质量实质性提高的后续支出

C．使固定资产生产的产品成本实质性降低的后续支出

D．使固定资产原有性能得以保持的后续支出

《巴塞尔新资本协议》要求实施内部评级法初级法的商业银行（）。

A．必须自行估计每笔债项的违约损失率 

B．参照其他同等规模商业银行的违约损失率 

C．由监管当局给定违约损失率 

D．由信用评级机构根据商业银行要求给出违约损失率

太极拳的练身包括对躯体、腰、眼神、关节和韧带、（）、腿和脚的锻炼。

A、神经

B、肌肉

C、内脏

D、骨骼

睡眠—觉醒节律障碍有哪几种类型？