关于计算机网络，下列说法中，正确的是( )。 A．网络就是计算机的集合 B．网络可提

简述秩和检验法的基本思路和适用条件。

患者男性，32岁，既往健康。右上腹不适，乏力，恶心，食欲下降2周，巩膜黄染1周，申请腹部超声检查。

超声可见肝形态饱满，右肝斜径147mm，肝实质回声均匀减低，肝内门静脉分支管壁回声增强，肝内胆管不扩张，胆总管内径6mm，胆囊大小为42mm×14mm，胆囊壁弥漫性增厚，呈双层结构，胆囊腔内未见异常回声，根据临床症状及超声检查，黄疸可能为（）.

A.溶血性黄疸

B.肝细胞性黄疸

C.高位梗阻性黄疸

D.低位梗阻性黄疸

E.胆汁淤积性黄疸

F.先天性非溶血性黄疸

森林小气候是间伐形成的。

阅读理解

     A third of primary schoolchildren in China are suffering from psychological ill-health as a result of

classroom stress and parental pressure, according to a study published on Tuesday.

     The problem is so bad that urgent measures are needed, warns the study, led by British and Chinese

researchers.

     The investigation surveyed 2,191 pupils aged nine to 12 in nine schools in urban and rural Zhejiang,

a relatively prosperous coastal province in eastern China.

    Eighty-one percent of the youngsters said they worried "a lot" about exams, 63 percent feared being

punished by their teacher, 44 percent had been physically bullied at least sometimes - with boys likelier

to be victims than girls - and 73 percent had been physically punished by their parents.

     Most of the children complained they struggled to cope with the amount of homework they were

assigned.

     Over one-third reported headaches or abdominal pains - psychosomatic symptoms of stress - at least

once a week. The most stressed children reported incidence of aches or pains of four times a week.

     The investigation, led by Therese Hesketh, a professor at University College London (UCL) Centre

for  International Health and Development, pointed the finger at extreme competitiveness in China's

education system, from the onset of primary school.

     "The competitive and punitive educational environment leads to high levels of stress and

psychosomatic symptoms," the authors say.

     "Measures to reduce unnecessary stress on children in schools should be introduced urgently."

     The paper appears in Archives of Disease in Childhood, a peer-reviewed journal of the British

Medical Association (BMA).

     The "urban" setting for the study was Hangzhou, the provincial capital of Zhejiang, while the "rural"

setting was a poor county in Quzhou prefecture, in the west of the province.

     The study highlights some of the complexities that, it says, explain the demands for academic

excellence and intolerance of failure.

     One factor is the country's dramatic rise in prosperity, which has created "previously unheard-off

possibilities for upward mobility" and in turn stoked pressures on children to do well at school.

     Other reasons are China's one-child policy and the Confucian traditions of respect for parents and

elders, filial piety, obedience and discipline.

    "The aspirations of many parents, who had limited educational opportunities themselves are now

invested in their only children," it says.

     Previous studies on school-related stress and its impact on health are few and generally come from

Scandinavia.

     A 2008 assessment among 10- to 13-year-old in Sweden found that 21 percent of boys of 30

percent of girls experienced headache, and 17 percent of boys and 28 percent of girls experienced

abdominal pain at least once per week.

1. What mainly caused schoolchildren to suffer from psychological ill-health?

A. Competitiveness in education system

B. Classroom stress and parental pressure

C. Physical punishment from their parents

D. Endless homework from school teachers

2. The underlined part "cope with" in Para.5 most probably means ______.

A. to fit in    

B. to adapt to    

C. to deal with      

D. to get along with

3. From Paragraph 4, we know what the schoolchildren worry most is _______.

A. bullying behavior at school

B. many examinations at school

C. physical punishment by parents

D. physical punishment by teachers

4. What can we infer from the passage?

A. More and more schoolchildren will drop out of school soon

B. Homework and examinations will be cancelled at all schools

C. Parents and teachers will give up educating the schoolchildren

D. Too much stress does great harm to schoolchildren physically and mentally

5. What is the main idea of the passage?

A. Children in China sickened by school pressure

B. Measures to reduce unnecessary stress on children

C. The investigation, led by University College London

D. Extreme competitiveness in China's education system

[案例1]
境内某居民企业甲公司2011年实现销售收入3000万元，年度利润总额1000万元，已预缴企业所得税188万元。经注册会计师审核，发现以下事项：
(1)利润总额中包括从境内乙公司(适用的企业所得税税率为15%)分回的税后投资收益200万元；
(2)利润总额中包括甲公司转让未到期的国债，取得的转让收益25万元；
(3)在计算利润总额时，新产品研究开发费用80万元已计入管理费用扣除；
(4)在计算利润总额时，业务宣传费200万元已计入销售费用扣除；
(5)在计算利润总额时，甲公司直接向某灾区捐赠的30万元已计入营业外支出扣除；
(6)在计算利涧总额时，甲公司通过市民政部门向某灾区小学捐赠的130万元已计入营业外支出扣除。
已知：甲公司适用的企业所得税税率为25%。
要求：
根据上述资料，计算甲公司2011年度汇算清缴时应补缴(或应退)的企业所得税税额