对企业主管部门或企业集团中的核心企业等单位(以下简称统借方)向金融机构借款后，将所借资金分拨给下属单位(包括独立核算单位和非独立核算单位)，并按支付给金融机构的借款利率水平向下属单位收取用于归还金融机构的利息不征收营业税;如果按高于支付给金融机构的借款利率水平向下属单位收取利息，将视为具有从事贷款业务的性质，应对其向下属单位收取的利息全额征收营业税。()
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Which of the following would the author LEAST probably agree on？
A. Scottish Opera has been funded by Scottish Arts Council since its establishment.
B. Five is a well-recognized small touring work.
C. The company is striving for more charitable funding.
D. The media used to publish negative news about the company.
By saying "one doesnt have to be a rocket scientist to do it properly"(line 2, para. 3), Hugh Pennington means______.
A. it isn"t necessary to go to outer space to practice food safety
B. practicing food safety is quite difficult
C. it"s incredibly easy to practice food safety
D. practicing food safety isn"t terribly difficult
The author implies that it is important to dry hands because______.
A. some students dry their hands on their clothes
B. wet clothes can cause students to catch cold
C. damp hands are more likely to spread germs
D. damp hands take 1,000 times longer to dry
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