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招标人有权自行选择招标代理机构,委托其办理招标事宜。任何单位和个人不得以任何方式为招标人指定招标代理机构。招标人具有编制招标文件和组织评标能力的,可以自行办理招标事宜。任何单位和个人不得强制其委托招标代理机构办理招标事宜。问题:1.招标代理机构应当具备哪些条件?2.招标代理机构的资格是由谁认定的?3.招标代理机构与行政机关和其他国家机关不得存在什么关系?

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甲上市公司(以下简称甲公司)经批准于2007年1月1日溢价发行了50万份可转换公司债券,面值总额50000万元,取得总收入52400万元。该债券期限为5年,票面年利率为5%,利息按年支付;每份债券均可在债券发行1年后的任何时间按照面值转换为100股普通股。自2008年起,每年1月1日付息。其他相关资料如下:(1) 2007年1月1日,甲公司收到发行价款52400万元,所筹资金用于补充流动资金,债券利息不符合资本化条件,直接计入当期损益,所得税税率25%。(2) 2008年1月5日,该可转换公司债券的50%转为甲公司的普通股,相关手续已于当日办妥;未转为甲公司普通股的可转换公司债券持有至到期,其本金及最后一期利息一次结清。假定:①甲公司采用实际利率法确认利息费用,假定甲公司发行可转换公司债券时二级市场上与之类似的没有附带转换权的债券市场利率为4%;②每年年末计提债券利息和确认利息费用;③不考虑其他相关因素;④利率为4%、期数为5期的普通年金现值系数为4.4518,利率为4%、期数为5期的复利现值系数为0.8219;⑤按实际利率计算的可转换公司债券的现值即为其包含的负债成份的公允价值。[要求] 计算2008年1月5日可转换公司债券转为甲公司普通股的股数,并编制可转换公司债券转为普通股有关的会计分录。(计算结果保留两位小数)

DOM is a platform-and language- (1) API that allows programs and scripts to dynamically access and update the content, structure and style of WWW documents (currently, definitions for HTML and XML documents are part of the specification). The document can be further processed and the results of that processing can be incorporated back into the presented (2) DOM is a (3) -based API to documents, which requires the whole document to be represented in (4) while processing it. A simpler alternative to DOM is the event-based SAX, which can be used to process very large (5) documents that do not fit into the memory available for processing. (4)

A. document
B. processor
C. disc
D. memory

病人是

A. 医院药学的背景
B. 医院药学的中心
C. 医院药学的基础
D. 医院药学的原则
E. 医院药学的目的

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A. completely
B. absolutely
C. relatively
D. oppositly

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