题目内容

Labor Market Decline The decline of the labor market is easy to misinterpret (interpret). There are many reasons for that. During the 1970s, large numbers of women and young adults ___（41）(bear) during the baby boom entered into the work force. That _（42）(result) in too many workers for the jobs available and depressed wages. The decline also has something to do with the explosive _（43）(grow) in world trade since 1960. As _（44）(manufacture) technologies have become more mobile, production jobs have _（45）(move) from the U.S. to countries where wages are low. In _（46）(add), technology itself has helped to cause the shifts in the job market. For example, _（47）(few)American workers are needed to make steel today than in the past, because new _（48）(machine) have made many of their tasks _（49）(necessary). Finally, the high rate of _（50）(employment)caused by these factors has tended to drive wages down further. _.
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计算机网络中的传输介质可以分为有线和无线两大类。写出2种常用的有线传输介质名称和2种常用的无线传输介质。

1 Americans today have different eating habits than they had in the past. There is a wide selection of food available. They have a broader knowledge of nutrition, so they buy more fresh fruit and vegetables than ever before. At the same time, Americans purchase increasing quantities of sweets, snacks, and sodas
2 Statistics show that the way people live determines the way they eat. American lifestyles have changed. They now include growing numbers of people who live alone, single parents and children, and double-income families. These changing lifestyles are responsible for the increasing number of people who must rush meals or sometimes skip them altogether. Many Americans have less time than ever before to spend preparing food. Partly as a consequence of this limited time, 60% of all American homes now have microwaveovens. Moreover, Americans eat out nearly four times a week on the average
3 It is easy to study the amounts and kinds of food that people consume. The United States Department of Agriculture (USDA) and the food industry 一 growers, processors marketers, and restaurateurs一 compile sales statistics and keep accurate records. Thisinformation not only tells us what people are eating, but also tells us about the changes in attitudes and tastes. Red meat, which used to be the most popular choice for dinner, is no longer an American favorite. Instead, chicken, turkey, and fish have become more popular. Sales of these foods have greatly increased in recent years. This is probably a result of the awareness of the dangers of eating food that contains high levels of cholesterol, or animal fat. Doctors believe that cholesterol is a threat to human health
4 According to a recent survey, Americans also change their eating patterns to meet the needs of different situations. They have certain ideas about which foods will increase their athletic ability, help them lose weight, make them alert for business meetings, or put them in the mood for romance. For example, Americans choose pasta, fruit, and vegetables, which supply them with carbohydrates, to give them strength for physical activity, such as sports. Adults choose foods rich in fiber, such as bread and cereal, for breakfast, and salads for lunch to prepare them for business appointments. For romantic dinners, however, Americans choose shrimp and lobster. While many of these ideas are based on nutritional facts, some are not
5 Americans' awareness of nutrition, along with their changing tastes and needs, leads them to consume a wide variety of foods 一 foods for health, for fun, and simply for good taste
Questions 31-35 are based on Passage
31. Why do Americans have different eating habits today？
32. How have American lifestyles changed？
33. What have Americans learned about cholesterol in food？
34. How has the awareness of the danger of cholesterol changed what people eat？
35. What would Americans most probably choose to eat for romantic dinners？

屋面坡度＜3%，油毡宜_于屋脊方向铺设;屋面坡度＞15%,油毡应_于屋脊方向铺设。

要求：根据上述资料，回答下列第下面的题目。
甲有限责任公司(以下简称甲公司)为增值税一般纳税人，其销售的产品为应纳增值税产品，适用的增值税税率为17％，产品销售价款中均不含增值税额，产品销售成本按经济业务逐项结转。2014年1月1日所有者权益总额为5600万元，其中实收资本3000万元，资本公积1000万元，盈余公积600万元，未分配利润1000万元。2014年度，甲公司发生如下经济业务：
(1)经批准，接受乙公司投入需要安装的设备，合同约定的价值为2000万元(与公允价值相符)，增值税税额为340万元；同时甲公司增加实收资本1500万元，相关法律手续已办妥。
(2)将持有的交易性金融资产出售，收到价款98万元。该交易性金融资产的账面价值为100万元，持有期间无公允价值变动。
(3)结转固定资产清理净损失20万元。
(4)计提经营租出设备折旧费30万元。
(5)按面值发行三年期、分期付息到期一次还本、年利率为7％的债券2000万元。
(6)除上述经济业务外，甲公司当年实现营业收入9800万元，发生营业成本5000万元、营业税金及附加300万元、销售费用100万元，管理费用300万元，财务费用50万元、营业外支出30万元，其中罚款支出10万元、税收滞纳金5万元。按照税法规定当年准予扣除的工会经费i00万元，实际发生并计人当期损益的工会经费150万元，除上述事项之外不存在其他纳税调整事项，也未发生递延所得税。所得税税率为25％。
(7)确认并结转全年所得税费用。
(8)年末将“本年利润”账户余额结转至未分配利润。
(9)年末按照10％的比例计提法定盈余公积，按5％的比例计提任意盈余公积。
(10)年末宣告分派上年现金股利500万元。
(11)年末将“利润分配——提取法定盈余公积、任意盈余公积、应付现金股利”明细科目余额结转至未分配利润。
假定除上述资料外，不考虑其他相关因素。(答案中的金额单位用万元表示，保留两位小数)
根据业务(1)至(4)，下列各项中，会计处理正确的是（）。