常用的软件项目的估算方法主要有哪4种？

企业资金筹集

银行存款日记账的余额为48000元，银行已收、企业未收的款项为5000元，企业已收、银行未收的款项为4200元，企业已付、银行未付款项为3200元，则调整后存款余额为( )元。

A．49000

B．46000

C．47000

D．53000

阅读理解

Do's and Don'ts in Whale(鲸)Watching

     The Department of Fisheries and Oceans has developed guidelines  for  whale  watching  in  Johnstone Strait.where killer whales are found on a daily basis each summer.It is strongly recommended that vessel

operators follow these guidelines for all kinds of whales.

     ●Appmach whales from the side,not from the front or the back．

     ●Approach no closer than 100 metres,then stop the boat but keep the engine on.

     ●Keep  noise  levels  down-no  horns,whistles  or  racing of engines．

     ●Start your boat only after the whales are more than 100 metres from your yessel.

     ● Leave the area slowly , gradually moving faster when you are more than 300 metres from the whales.

     ●Approach and leave slowly , avoiding sudden changes in speed or direction.

     ●Avoid disturbing groups of resting whales.

     ●Keep at low speeds and remain in the same direction if travelling side by side with whales.

     ●When whales are travelling close to shore, avoid crowding them near the shore or coming between

the whales and the shore.

     ●Limit the time spent with any group of whales to less than 30 minutes at a time when within 100 to

200 metres of whales.

    ●If there is more than one vessel at the same observation spot,be sure to avoid any boat position that

would result in surrounding the whales.

    ●Work together by communicating with other vessels , and make sure that all operators are aware of

the whale watching guidelines.

1. For whom is this text written?_________

A. Tour guides.            

B. Whale watchers.

C. Vessel operators.      

D. Govemment officials.

2. When leaving the observation areas, the vessel should________.    

A. move close to the beach

B. increase speed gradually

C. keep its engine running slowly

D. remain at the back of the whales

3. When going side by side with whales, the vessel should_______.

A. keep moving in the same direction

B. surround the whales with other boats

C. travel closer and closer to the shore

D. take a good viewing position

4. What is the shortest safe distance from the whales?_______   

A. 400 metres.                

B. 300 metres.

C. 200 metres.              

D. 100 metres.

转债发行申请文件中关于转债条款设置及其依据的说明由（）签署。

A．发行申请人 

B．发行申请人和主承销商 

C．发行申请人或主承销商 

D．主承销商

恩格斯指出，任何新的学说“必须首先从已有的思想材料出发，虽然它的根源深藏在经济的事实中”。最能印证其主旨的是（）

A.商品经济催生了欧洲近代启蒙思想

B.人文主义保留了天主教的神学色彩

C.古典文化孕育了意大利的人文主义

D.人民主权学说丰富了法国启蒙思想