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微软的access数据库是一种_______数据库
A 低端的
B中端的
C 高端的
D 无法确定

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Write about the following topic.
The pace of life nowadays is much faster than it was in the past and there is plenty of evidence to show that this causes people a lot of stress. What are some ways of alleviating stress？
Give reasons for your answer and include any relevant examples from your own knowledge or experience.
Write your article in about 160 words in an appropriate style. on the answer sheet.

Spam messages are increasing rapidly and are soon expected to make up about half of all email messages. Using【70】methods, spammers can send millions of emails with the click of a button. Anti-spammers struggle to keep up with their tactics, using trained technicians and software filters to minimise spam. Internet service【71】are leading the fight against spam, which costs them and their customers billions of dollars each year. Anti-spam technicians watch the flow of email on the Internet, keeping an eve out for mass mailings. However, spammers are hard to track, since they can easily【72】in the web of technology. Some small companies are trying to fight spam by collecting the email addresses of spam senders and publicizing them. Individuals can slow spam too, by【73】chat groups, choosing a longer email address, and keeping multiple accounts. Still, in the long run, it may take new【74】 or stricter laws to stop spam. In the meantime, users will continue【75】under huge quantities of spam.
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(2009年考试真题)某企业2008年发生的长期借款和仓库建造业务如下：
(1)2008年1月1日，为建造一幢仓库从银行取得长期借款800万元，期限3年，合同年利率6％(合同利率等于实际利率)，不计复利，每年末计提并支付利息一次，到期一次还本。
(2)2008年1月1日，开始建造仓库，当日用该借款购买工程物资500万元(不考虑增值税)，全部用于工程建设，同时支付工程款300万元。
(3)2008年12月31日仓库工程完工并验收合格，达到预定可使用状态。仓库达到预定可使用状态前发生的借款利息全部予以资本化。该仓库预计使用年限为20年，预计净残值为8万元，采用年限平均法计算折旧。
假定未发生其他建造支出。
要求：
(1)编制取得长期借款的会计分录。
(2)编制2008年12月31日计提长期借款利息的会计分录。
(3)①计算仓库完工交付使用时的入账价值。
②编制转仓库成本的会计分录。
(4)①计算仓库2009年应计提的折旧额。
②编制计提仓库2009年折旧额的会计分录。
(5)编制2009年12月31日计提长期借款利息的会计分录。
(答案中的金额单位用万元表示)

(2001年考试真题)企业长期借款所发生的利息支出，应在实际支付时计入在建工程成本或计入当期损益。()