为什么大容量机组高、中、低压缸均采用双层缸？

远虹公司为一般纳税人，2010年3月1日“应交税费”总账科目贷方余额为86000元。2010年3月1日部分明细科目的余额如下：“应交税费——应交增值税”科目借方余额为28600元，“应交税费——未交增值税”科目贷方余额为54000元。远虹公司2010年3月份发生的有关经济业务如下：
(1)5日，购入生产用原材料一批，增值税专用发票注明的价款为40000元，增值税为6800元，材料已验收入库，货款用银行存款支付。
(2)8日，以银行存款上交上月未交增值税。
(3)15日，销售产品一批，金额为285000元，增值税为48450元，所有款项均以银行存款收讫。
(4)20日，因管理不善，损毁原材料一批，相应的增值税税额为8500元。
(5)25日，用银行存款交纳所得税10000元。
(6)26日，用银行存款交纳本月增值税20000元。
(7)31日，结转本月未交增值税。
[要求] 根据上述资料，回答下列问题：

下列表述正确的有( )。

A．“应交税费——应交增值税”科目3月份借方发生额为38350元

B．“应交税费——应交增值税”科目3月份借方发生额为28350元

C．“应交税费——应交增值税”科目3月份借方发生额为36800元

D．“应交税费——应交增值税”科目3月份借方发生额为26800元

阅读理解。

     The ostrich (鸵鸟) is the largest bird in the world. From far away, it looks more like a camel than a

bird. It has a long neck, long legs and a walk like a camel. Its eyes are very large and sharp. Like the

camel, the ostrich can go for a long time without water. It lives in sandy desert, too.

     Its wings are too short for flying, but they do help the ostrich to run fast. The wind gets under the

wings and lifts the bird off the ground. In this way, it can take very long steps. An ostrich can run faster

than a horse.

     Ostriches are big and strong, but sometimes they do not seem very smart. When they are afraid, they

run around in circles.

     Ostrich eggs are large. The shells are very strong. They are so strong that they can be used for cups

and bowls.

1. The ostrich _____.[ ]

A. is larger than a camel

B. is as large as a camel

C. is larger than any other bird

D. looks like each other

2. The ostrich and camel both have _____. [ ]

A. sharp eyes

B. long legs

C. short wings

D. to go with water

3. The ostrich _____. [ ]

A. can fly fast with the help of its wings

B. can run fast with the wind

C. can't fly because it has such short wings

D. can run fast with the help of its wings

4. What can lift the ostrich off the ground? [ ]

A. its wings

B. its legs

C. The wind

D. its long neck

5. People can use _____ for cups and bowls.[ ]

A. the shells of ostrich eggs

B. ostrich eggs

C. ostrich itself

D. ostrich wings

下列各项，属于资产必须具备的基本特征有( )。

A．预期会给企业带来经济利益

B．被企业拥有或控制

C．由过去的交易或事项形成

D．以上均错误

E．具有可辨认性

复盖层厚的深采矿场主要是（）和（）。

辽宁省超过万人的少数民族有：（）。

A.蒙古族

B.回族

C.朝鲜族

D.锡伯族

E.达斡尔族