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材料一：诸负债违契不偿，一匹以上，违二十日，笞二十，二十日加一等，罪止杖六十。三十匹，加二等；百匹，又加三等。各令备(赔)偿。 ——《唐律疏议.杂律》材料二：诸公私以财物出举者，任依私契，官不为理。每月取利不得过六分，积日虽多，不得过一倍……又不得回利为本。诸以粟麦出举，还为粟麦者，任依私契，官不为理。仍以一年为断，不得因旧本更令生利，又不得回利为本。 ——《唐杂令》请运用中国法制史的知识和理论，分析上述材料并回答下列问题： (1)根据材料一，违契不偿者应承担哪些法律责任？ (2)根据材料二，为保护借贷契约债务人的权利，唐朝法律确立了哪些规则？ (3)唐朝法律如何维护和规范借贷关系？

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A公司拥有B公司70%的股权，能对其施加控制，A、B公司均为增值税一般纳税人，适用的所得税税率均为25%，适用的增值税税率为17%。
资料一：2014年6月30日，B公司以含税价10530万元将其生产的产品销售给A公司，其销售成本为7500万元。A公司购买该产品作为管理用固定资产核算，并支付安装费用70万元，安装完毕交付使用后按9070万元的原价入账并在其个别资产负债表中列示。
资料二：假设A公司对该固定资产按5年计提折旧，预计净残值为零，采用年限平均法计提折旧。假定税法规定的折旧方法、折旧年限和预计净残值与A公司会计处理相同。
要求：
(1)编制2014年与固定资产有关的内部交易抵销分录。
(2)编制2015年与同定资产有关的内部交易抵销分录。
(3)编制2016年与固定资产有关的内部交易抵销分录。
(4)假定B公司在2019年6月30日该固定资产使用期满时对其报废清理，编制抵销分录。
(5)假定2018年年末B公司将该设备出售，取得营业外收入，编制有关抵销分录。
(答案中的金额单位以万元表示)

Excavation of the ancient city of Kourion on the island of Cyprus revealed a pattern of debris and collapsed buildings typical of towns devastated by earthquakes. Archaeologists have hypothesized that the destruction was due to a major earthquake known to have occurred near the island in A. D. 3Which of the following, if true, most strongly supports the archaeologists hypothesis？

A. Bronze ceremonial drinking vessels that are often found in graves dating from years preceding and following A. D. 365 were also found in several graves near Kourion.
B. No coins minted after A. D. 365 were found in Kourion, but coins minted before that year were found in abundance.
C. Most modern histories of Cyprus mention that an earthquake occurred near the island in A.D. 365.
D. Several small statues carved in styles current in Cyprus in the century between A. D. 300 and 400 were found in Kourion.
E. Stone inscriptions in a form. of the Greek alphabet that was definitely used in Cyprus after A. D. 365 were found in Kourion.

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在我国的GB/T187答案：7-2003/ISO/IEC10181-7:1996中将安全审计的整个执行流程分为多个阶段，并且加以描述。其中错误的为()。

A. 检测阶段：检测安全相关事件
B. 辨别阶段：决定是否记录该事件，或是否需要产生报警
C. 报警处理阶段：可能发出一个安全审计报警或安全审计消息
D. 归档阶段：将分布式安全审计跟踪记录汇集成单个安全审计跟踪记录。

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Medical research findings are customarily not made public prior to their publication in a

A. unless medical research findings are brought to peer review by a medical journal, peer review will not occur.
B. anyone who does not serve on a medical review panel does not have the necessary knowledge and expertise to evaluate medical research findings.
C. the general public does not have access to the medical journals in which research findings are published.
D. all medical research findings are subjected to prepublica-tion peer review.
E. peer review panels are sometimes subject to political and professional pressures that can make their judgments less than impartial.

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