甲企业结算本月管理部门人员的应付职工工资共500000元，代扣该部门职工个人所得税30000元，实发工资470000元，下列该企业会计处理中，不正确的是（）。
A. 借：管理费用 500000，贷：应付职工薪酬 500000
B. 借：应付职工薪酬 30000，贷：应交税费一应交个人所得税 30000
C. 借：其他应收款 30000，贷：应交税费一应交个人所得税 30000
D. 借：应付职工薪酬 470000，贷：银行存款 470000
查看答案
You create a Microsoft ASP.NET Web application by using the Microsoft .NET Framework version 3.5. When you review the application performance counters， you discover that there is an unexpected increase in the value of the Application Restarts counter. You need to identify the reasons for this increase. What are three possible reasons that could cause this increase？（）
A. Restart of the Microsoft IIS 6.0 host.
B. Restart of the Microsoft Windows Server 2003 that hosts the Web application.
C. Addition of a new assembly in the Bin directory of the application.
D. Addition of a code segment that requires recompilation to the ASNET Web application.
Enabling of HTTP compression in the Microsoft IIS 6.0 manager for the application.
F. Modification to the Web.config file in the system.web section for debugging the application.
人工挖孔桩施工时地面的监控人员不得少于（）名。
A. 1
B. 2
C. 3
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