常见的ONU上，有些端口标注POTS，这些端口的作用是（）。A.连接PC B.连接笔

丙公司于20×7年1月10日从资本市场上购入乙公司的5万股股份，每股市价12元，另支付相关交易费用合计为1万元。丙公司经管理层有关风险管理的要求，将其分类为以公允价值计量且其变动计入当期损益的金融资产予以管理和核算。有关乙公司股票价格的变动资料如下：
20×7年6月20日，每股9元；
20×7年12月31日，每股15元；
20×8年6月30日，每股8元；
20×8年12月31日，以每股14元的价格全部出售，另支付交易费用1.2元。
假定：(1)丙公司20×7年度利润总额为3000万元，20×8年度利润总额为3500万元，适用的所得税税率为25%，预计未来所得税税率不会发生变化；(2)除上述所给资料外，不存在其他纳税调整事项，20×7年年初的递延所得税资产或负债的账面余额为零，预计丙公司未来有足够的纳税所得抵扣可抵扣暂时性差异，并不考虑其他相关税费；(3)税法规定以公允价值计量的资产、负债，其公允价值变动不计入应纳税所得额。
要求：(1)编制上述丙公司与投资取得、投资价格变动以及出售相关的会计分录(不需结转本年利润)；
(2)计算丙公司上述投资累积计入利润总额的金额(注明是收益还是损失)；
(3)按年计算丙公司20×7年度和20×8年度的应纳税所得额、递延所得税资产或负债的年末余额，以及各年的所得税费用(收益)，并编制与所得税相关的会计分录。

阅读理解

     Sometimes children do not do what their parents tell them to do. When this happens, a parent tries to

help the child to do the right thing. When this does not work, the parent usually punishes the child.

     There are many things that a parent can do. One thing that people have done is to spank (打屁股) the child. When a parent spanks a child, they will use their hand or a hard object to strike them on their

bottom. This is meant to show the child that they have done something wrong.

     One parent remembers being spanked when he was a child. His parents used a wooden spoon. When he spanked his own children with his hand, he saw that he put a red mark on his child's leg. He never did

that again.

     One problem with spanking is that it teaches the child to hit someone when they do not like what the

other person is doing. Another problem with spanking is that the parent is usually angry and can hit the

child too hard. Sometimes parents will use spanking for everything and not try other ways to get the child

to do the right thing.

     Many parents are not sure of what to do instead of spanking. Some people think that their religion(宗教)tells them that spanking is okay. Some think that the law lets them do it. The courts (法院) say that

parents have the right to teach their children how to behave.

     Other things should be tried before a parent decides to spank a child. Telling the child exactly what is

wanted from them can be one thing. Giving a child more than one choice is another thing that can be tried. Getting down to the child's level and taking a more child-friendly approach (方法) can help as well.

1. According to the passage, when children do something wrong, one thing that parents usually do to

punish them is to ________.

A. strike them on the bottom

B. try to help them do the right thing

C. teach them what to do

D. take them to court

2. Which of the following is NOT the problem caused by spanking?

A. It teaches the child to hit others when they offend him or her.

B. The parent may get angry and hit the child too hard.

C. Sometimes parents may use spanking for everything.

D. It makes parents try other ways to make the child do right.

3. Which of the following can best describe the writer's attitude towards spanking?

A. favorable (赞同的)

B. indifferent (不关心)

C. interested

D. unfavorable

4. From this passage, we can conclude that ________.

A. Good children always do the right thing.

B. Parents should try their best to avoid spanking their children.

C. Parents have no choice but to spank their children when they do something wrong.

D. Children can have more than one choice to avoid being spanked.

珠江三角洲地区工业化进程中前后两个发展阶段的主导产业分别是(    )

A．原料导向型产业、动力导向型产业

B．劳动力导向型产业、市场导向型产业

C．高新技术产业、劳动密集型产业

D．劳动密集型产业、高新技术产业

胶胞是电中性的。

颈椎病分型不包括

A．脊髓型

B．神经根型

C．椎动脉型

D．交感神经型

E．椎间盘突出型