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企业的清算财产支付清算费用以后,应当首先支付()

A. 无担保债务
B. 应付未付的职工工资
C. 应缴未缴的所得税
D. 应缴末缴的营业税

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预付年金现值系数和普通年金现值系数相比()

A. 期数加1,系数减1
B. 期数加1,系数加1
C. 期数减1,系数加1
D. 期数减1,系数减l

听力原文: A key point in the discussion of illegal immigration (and legal immigration, for that matter) is that many of those who are vehemently opposed to illegal immigration are also opposed to large amounts of legal immigration as well. These thinly hidden agendas mean that often the debate on illegal immigration cannot be separated from the debate on legal immigration.
Americans firmly believe' in tough laws against illegal immigrants and 70% of Americans want no more than 300,000 legal immigrants to enter the U. S. per year. In fact, 20% of Americans want immigration completely stopped. Taking these numbers as the truth, it is clear that America thinks that we have too many immigrants.
Such a dislike of immigration is interesting considering the success of past immigration. Many people would say that today's immigrants are somehow different than those of the past. However, the truth is that the similarities between the immigrants of today and those of the past are numerous. Their reasons for coming to this country are often similar.
When illegal immigration is not confused with legal immigration, debate can take place in a sane manner. Outlandish solutions like building a huge 2,000 mile-long fence and gathering a virtual army to defend the border from Mexicans are not the answer. Making legal immigration easier and more common is the best solution that we have now.
What is the most difficult part in the issue of illegal immigration, according to the passage you have just heard?

A. Legalizing all immigration, whether it is legal or illegal.
B. Dealing with the legal and illegal immigrations respectively.
C. Building a long fence along the long border near Mexico.
D. Making the legal immigration easier and more common.

即使某一总分类账户所属的明细分类账户较多,也不能再增设二级账户。

A. 正确
B. 错误

A.resourceB.creditC.benefitD.asset

A. resource
B. credit
C. benefit
D. asset

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