一男性病人，20岁，有发热、关节酸痛、紫癜样皮疹一年，时有发作支气管哮喘、过敏性鼻炎

患者，男，55岁。少气懒言，自汗乏力，面色苍白，舌淡，脉细弱。处方中有黄芪、茯苓、甘草、当归、党参。

炮制方法不恰当的是（）

A.黄芪切片

B.茯苓切块

C.生甘草蜜炙

D.当归醋炒

E.党参蜜炙

Many years ago my student asked me the question, "Mrs. Kindred, why do you teach?" Without taking time to reflect, I answered, "Because someday I might say something that might make a difference in someone's life." Even though I was sincere, that wasn't a very good answer and my student didn't let it slide.

"Let me get this straight," he said, "You went to college for four years so you could come here every day because you have the hope that someday you might say something that will influence someone?" He shook his head as if I were crazy and walked away looking confused. I'm one of those people who look back and wish they had said something smart or witty, or swift.

Even though that particular student might no longer wonder why I teach, there are days when I wonder. On those days, I remind myself of the real reasons I teach:

It's in my blood. My mother was my most influential teacher, and she was a 6th grade reading teacher until her death in 1990. She instilled(逐渐灌输) in me a love of reading and the knowledge that education opens doors.

Teaching is a way to make a difference. If you throw a stone in a pond the ripples go on and on until they reach the shore. You can't have ripples without a "stone." Good teachers throw stones that make a positive difference, and that's what I strive to do.

I genuinely love teenagers. I want to share with others what I know and what I have learned through the years. Life is full of ups and downs, and if I can help students avoid some potholes on the road of life, I want to do so. If they'll allow me to celebrate their victories with them, I want to do too.

Teaching isn't for everyone, but I know I made the right career choice.

小题1:Why did the student continue to ask the question about the writer’s being a teacher?

A．Because he thought her answer was unbelievable.

B．Because the writer was insincere.

C．Because the student was naughty.

D．Because the answer was difficult to understand.小题2:What do you think of the writer?

A．Stupid.

B．Honest.

C．Conservative.

D．Polite.小题3:According to the text, which of the following is NOT true?

A．The writer’s mother has the greatest influence on her.

B．The writer’s answer made the student confused.

C．In the writer’s opinion, some people in the world are unfit to teach.

D．The writer annoyed the student who asked the question.小题4:We can infer from the text that _________.

A．the writer was also a good teacher in school

B．the writer often plays with her students beside a pond

C．the writer devotes herself to teaching and her students

D．the writer often accompanies the students on their way home小题5:What’s the main idea of the text?

A．A student’s silly question.

B．A good teacher who likes students.

C．A confused student.

D．The reason why I teach.

甲公司是一家股份制有限责任公司，所得税税率为25%，采用资产负债表债务法核算所得税，盈余公积按净利润的15%提取，其中法定盈余公积的提取比例为10%，法定公益金为5%。甲公司每年实现税前会计利润800万元。每年的财务报告批准报出日为4月16日，所得税汇算清缴日为3月11日。
(1) 甲公司2003年9月1日赊销商品一批给丙公司，该商品的账面成本为2800万元，售价为3000万元，增值税税率为17%，消费税税率为10%，丙公司因资金困难无法按时偿付此债权，双方约定执行债务重组，有关条款如下：
①甲公司豁免丙公司20万元的债务。
②以丙公司生产的A设备来抵债，该商品账面成本为1800万元，公允售价为2000万元，增值税税率为17%，甲公司取得后作为固定资产使用，设备于2003年12月1日办妥了财产转移手续。
③余款约定延期两年支付，如果2005年丙公司的营业利润达到200万元，则丙公司需追加偿付30万元。
甲公司于2003年12月18日办妥了债务解除手续。
丙公司在2005年实现营业利润230万元。
(2) 甲公司将债务重组获取的设备用于销售部门，预计净残值为10万元，会计上采用5年期直线法折旧口径，税务上的折旧口径为10年期直线折旧。2005年末该设备的可收回价值为1210万元，2007年末的可收回价值为450万元。固定资产的预计净残值始终未变。
(3) 甲公司于2008年6月1日将A设备与丁公司的专利权进行交换，交换当时该设备的公允价值为288万元；丁公司专利权的账面余额为330万元，已提减值准备40万元，公允价值为300万元。转让无形资产的营业税率为5%，双方约定由甲公司另行支付补价12万元。财产交换手续于6月1日全部办妥，交易双方均未改变资产的用途。该交易具有商业实质。
(4) 甲公司对换入的专利权按4年期摊销其价值，假定税务上认可此无形资产的入账口径及摊销标准。
(5) 2009年2月14日注册会计师在审计甲公司2008年度会计报表时发现上述专利权自取得后一直未作摊销，提醒甲公司作出差错更正。
[要求]

GPS浪涌保护器安装时应该（）。

A.没有要求

B.里馈线窗越近越好

C.在主设备附近

布放架空全塑电缆方法有：（）。