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A公司为国有控股公司，适用的所得税税率为25%，预计在未来期间不会发生变化。 2008年1月1日首次执行新会计准则。2008年1月1日经董事会和股东大会批准，于2008年1月1日开始对有关会计政策和会计估计作如下变更： (1)管理用固定资产的预计使用年限由10年改为6年，折旧方法由年限平均法改为年数总和法。A公司管理用固定资产原每年折旧额为345万元(与税法规定相同)，按6年及年数总和法，2008年计提的折旧额为525万元。变更日该管理用固定资产的计税基础与其账面价值相同。 (2)发出存货成本的计量由后进先出法改为全月一次加权平均法。A公司存货2008年年初账面余额为1 200万元，未发生减值损失。 (3)用于生产产品的无形资产的摊销方法由年限平均法改为产量法。A公司生产用无形资产2008年年初“无形资产”账面余额为1 000万元，“累计摊销”科目余额为300万元 (与税法规定相同)，已经摊销3年，未发生减值；按产量法摊销，每年摊销200万元。 (4)开发。费用的处理由直接计入当期损益改为有条件资本化。2008年发生符合资本化条件的开发费用700万元，本年摊销100万元(与税法规定相同)。税法规定，资本化的开发费用计税基础为其资本化金额的150%。 (5)对子公司投资的后续计量由权益法改为成本法。对于公司的投资2008年年初账面余额为4 500万元，其中，成本为4 000万元，损益调整为500万元，未发生减值。变更日该投资的计税基础为其成本4 000万元。子公司的所得税税率为25%。 (6)对某栋以经营租赁方式租出办公楼的后续计量由成本模式改为公允价值模式。该楼2008年年初账面余额为2 000万元，未发生减值，变更日的公允价值为2 500万元。该办公楼在变更日的计税基础与其原账面余额相同。 (7)将全部短期投资重分类为交易性金融资产，其后续计量由成本与市价孰低改为公允价值。该短期投资2008年年初账面价值为560万元，公允价值为580万元。变更日该交易性金融资产的计税基础为560万元。 (8)所得税的会计处理山应付税款法改为资产负债表债务法。 (9)在合并财务报表中对合营企业的投资由比例合并改为权益法核算。 上述涉及会计政策变更的均采用追溯调整法，在存在追溯调整不切实可行的情况；A公司预计未来期间有足够的应纳税所得额用以利用可抵扣暂时性差异。 要求：根据上述资料，不考虑其他因素，回答以下问题。 下列各项中，属于会计政策变更的有( )。
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The ability to laugh at your own flaws, weaknesses and blunders has long been recognized as a sign of maturity. (67) Eleanor Roosevelt put it, "You don’t grow up (68) you have your first good laugh at yourself." And yet this is one of the most difficult aspects of your (69) of humor to develop. It’s easy to see the humor in someone else’s (70) or flaws, but it’s another story when the (71) thing happens to us. That’s why we’ve put (72) working on this part, of your sense of humor until you’ve already (73) some good humor skills in areas that have (74) to do with laughing at yourself. Oscar Wilde once offered a valuable (75) about the way we live our lives when he said that" Life is (76) important to be taken seriously." (77) do you think he meant by this I don’t think he meant you don’t have to (78) your responsibilities, promises, work, etc. seriously. He didn’t mean that it’s OK to live life with no (79) . I think he meant that the quality of our life (80) when we approach everything in a (81) manner. We lose the aliveness, joy and (82) we had when we were kids when we take everything so seriously, (83) when we take ourselves so seriously. I think the key here is to take your work and your responsibility seriously, (84) take yourself lightly in the (85) When you take yourself seriously all the time, you will (86) many benefits that a playful attitude and humor can offer.
The ability to laugh at your own flaws, weaknesses and blunders has long been recognized as a sign of maturity. (67) Eleanor Roosevelt put it, "You don’t grow up (68) you have your first good laugh at yourself." And yet this is one of the most difficult aspects of your (69) of humor to develop. It’s easy to see the humor in someone else’s (70) or flaws, but it’s another story when the (71) thing happens to us. That’s why we’ve put (72) working on this part, of your sense of humor until you’ve already (73) some good humor skills in areas that have (74) to do with laughing at yourself. Oscar Wilde once offered a valuable (75) about the way we live our lives when he said that" Life is (76) important to be taken seriously." (77) do you think he meant by this I don’t think he meant you don’t have to (78) your responsibilities, promises, work, etc. seriously. He didn’t mean that it’s OK to live life with no (79) . I think he meant that the quality of our life (80) when we approach everything in a (81) manner. We lose the aliveness, joy and (82) we had when we were kids when we take everything so seriously, (83) when we take ourselves so seriously. I think the key here is to take your work and your responsibility seriously, (84) take yourself lightly in the (85) When you take yourself seriously all the time, you will (86) many benefits that a playful attitude and humor can offer.
在Access中有两种类型的模块：类模块和______。
Personality comes from the Latin word "persona" which means "mask". Thus, it can be said that personality is a ’ mask’ a person wears to face the world. No two persons are identical in terms of personality. A person’s tastes and ideas add to the colors of his or her personality. Effectively, personality is the outward reflection of a person’s inner self. If John is a person who likes to give to the less fortunate, people will remember him as a kind person. In a sense, personality is the colors of a person. In the normal walk of life, we come across people who are more popular than others. Popularity is a subjective phenomenon and many a sociologist is still trying to figure out what makes for popularity. A person with a bright personality is usually more popular than a person with a dull personality, right Beautiful people are usually more popular than ugly people, right Actually, it’s hard to pinpoint (确定) what kind of personality is popular and what is unpopular. Behavior can be described as the manifestation of personality in response to a situation. No two persons will react to the same situation in the same manner. This is because of the person’s personality. Let’s take the example of an introvert and an extrovert. We shall create a situation to study how they behave in the same environment. The introvert and the extrovert are placed into two identical rooms at the same time. Every effort is taken to ensure that the environment is the same. They are told to read a book in 2 hours. Then, we ask a group of hooligans (小流氓) to go into the rooms and beat the rooms. How do you think the introvert and the extrovert will behave in such an environment We don’t know but we know they will behave differently. Are you satisfied with how your career is turning out You may not consciously know it but your personality has a great bearing of your job performance. If you are extremely shy and hate to socialize, you are not cut for a sales job or a PR(公共关系)position. You may try to change your ways and take on a more outgoing style but you may not be happy. There are some personality characters which are inherent. If you know yourself well, you will find a career that suits your personality and excel in it. We may infer from the first paragraph that______.
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