按我国企业会计制度规定，下列资产中，应在资产负债表的“存货”项目中反映的有（）
A. 工程物资
B. 委托代销商品
C．周转材料
D. 库存商品
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Which two meridians intersect under 8 cun above the medial malleolus？在内踝上8寸位置发生前后交叉（）
A. The meridian of foot-jueyin and meridian of foot-shaoyin
B. The meridian of foot-shaoyin and meridian of foot-taiyin
C. The meridian of foot-jueyin and meridian of foot-taiyin
D. The meridian of foot-taiyang and meridian of foot-shaoyang
Whose route can be summarized as the law of ” Separating, Entering, Resurfacing and Joining ““离、入、出、合”（）
A. The Twelve Muscular Regions
B. The Twelve Cutaneous Regions
C. The fifteen collaterals
D. The twelve divergent meridians
Who is the author of Guidelines of Acupuncture Classic 《针经指南》（）
A. Hua Boren
B. Sun Simiao
C. Dou Mo
D. Li Shizhen
土壤微生物取样一般选取的土层深度是（）
A. 土壤表面
B. 土层下1~5 cm
C. 土层下5~25
D. cm
E. D．土层下25
F. cm以下
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