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一般存款账户不能办理的业务有（）。

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根据我国现行规定，土地增值税实行四级超率累进税率，对于增殖额未超过扣除项目金额50%的部分，税率为() 。

A. 60%
B. 50%
C. 40%
D. 30%

听力原文：W: Are you going to find a job again this summer？
M: Yes, of course. Otherwise, how am I going to pay for the tuition fees in the fall？
W: I am thinking of working too, but my folks insist I have to spend some time with them during the summer. You know', I haven't seen them for two years.
M: That's considering you are only an eight-hour drive away from your hometown. Why haven't you been home for so long？
W: It's not that I didn't want to go home but because my parents were volunteering in the charitable organization in Central America for the last couple of years.
M: In that case, maybe you should visit them in the summer.
W: That's true, but I didn't want to spend the whole summer staying at home. I want to make some money and pay off my tuition fees too.
M: Well, you can get a loan.
W: Loan？ I hate the idea of borrowing. I would rather make my own money and pay it off.
M: That's true. It's not uncommon for people to have high bills to pay once they've graduated.
W: Yes, that's exactly what I didn't want to get myself into.
M: Well, you can work part-time when you are at home.
W: I was thinking about that but my parents thought I should be at home with them full-time.
M: Well, I think you do have to make a decision.
(1)

A. She wants to find a job in this summer to pay for tuition fees.
B. She lives far away from her parents.
C. She will have no time to visit her parents in this summer.
D. She doesn't miss her parents.

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由账务处理系统以外的其他业务子系统生成会计凭证数据的，应当经（）后生成记账凭证。

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下列会计档案，保管期限为15年的有（）。

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