企业集团人力资本管理是以（）为重点。 A.成员企业内部的人力资本管理 B.母子公司之

给风险识别带来很强的复杂性，是因建设工程所涉及的( )很多，而且关系复杂，相互影响。

A．工程建设参与单位

B．风险因素和风险事件

C．参与风险识别的人员

D．不确定因素

《四库全书总目》采用四部分类法，它的四大部为()。

A．经部

B．史部

C．集部

D．丛部

E．子部

甲公司2008年发生了如下与无形资产有关的经济业务：
2006年1月20日，甲公司从M公司购买了A专利技术，经与M公司协议采用分期付款方式支付款项。合同规定，该项专利技术的价款总额为400万元，当日支付100万元，余款分3年付清，每年年末支付100万元，当日已办妥相关手续。假定银行同期贷款利率为6%。该项专利技术法律规定的有效期为10年，甲公司预计使用5年后转让给第三方，并且估计5年后将该专利技术出售，将取得67.3万元的价款。甲公司对该专利技术采用年数总和法摊销。2009年，市场情况发生变化，经复核重新估计，该专利技术的预计净残值为140万元。
2008年1月1日，甲公司将一项专利技术B出租给N企业使用，该专利技术的账面价值为800万元，按直线法摊销，净残值为0，摊销期限为10年，出租合同规定，承租方每销售一件用该专利生产的产品，必须付给出租方20元专利技术使用费。假定N企业当年销售该专利生产的产品10万件。甲公司应交的营业税为10万元。
2008年12月1日甲公司取得一项特许经营权，特许方为F公司，双方协议规定：今后 4年内，甲公司生产的B产品可使用F公司注册商标，但总产量不得超过40万件；甲公司应于2008年12月1日向F公司一次性支付特许经营权使用费100万元。2008年12月B产品共生产了5万件。[(P/A，6%，3)=2.6730]
要求：根据上述资料，不考虑其他因素，回答下列第6至8题。

2008年12月31日，甲公司资产负债表上应列示的无形资产金额为( )万元。

A．947.5

B．934.8

C．867.5

D．922.3

Electronic mail has become an extremely important and popular means of communication.
The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mail traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.
The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mail and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.
The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mail.
Many senders of unsolicited commercial electronic mail purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or ’opt-out’ of) receipt of commercial electronic mail from such senders in the future, other senders provide no such ’opt-out’ mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.
Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.
The problems associated with the rapid growth and abuse of unsolicited commercial electronic mail cannot be solved by the government alone. The development and adoption of technological approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

What does unwanted e-mail messages do to the providers of the Internet services

A．Raising their cost.

B．Raising the Internet speed.

C．Improving their business.

D．Attracting investment.

按（）划分，广西主体功能区分为以提供工业品和服务产品为主体功能的城市化地区、以提供生态产品为主体功能的重点生态功能区、以提供农产品为主体功能的农产品主产区3类地区。

A.开发顺序

B.开发内容

C.开发方式