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企业对外销售材料一批，材料的价款为100万元，增值税17万元，销售业务发生之前企业预先收到了购货方支付的50万元的款项，在确认收入的时候应计入“预收账款”借方的金额是（）万元。

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Which of the following was NOT a constraint on one's choice of soulmate in the old days'？

根据下列文章,请回答 23～30 题。
Stanford University
1 Stanford University is sometimes called” the Harvard of the West．”The closeness of Stanford to San Francisc0，a city thirty-two miles to the north，gives the university a decidedly cosmopolitan (世界性的) flavor
2 The students are enrolled mainly from the western United States．But most of the fifty states send students to Stanford，and many foreign students study here，as well．And Standards for admission remain high．Young men and women are selected to enter the university from the upper fifteen percent of their high school classes．
3 Not only because of the high caliber(素质)of its students but also because of the desirable Location and climate．Stanford has attracted to its faculty some of the world’s most respected scholars．The university staff has included many Nobel Prize winners in venous fields．Stanford’s undergraduate school of engineering and its graduate schools of business，law。and medicine are especially well-regarded．
4 What IS student life like on” The Farm”？ Culturally。the campus is a magnet for both students and citizens of nearby communities。Plays，concerts，and operas are performed in the university’s several auditoriums and in its outdoor theater, where graduations are also held．Several film sense are presented dung the school year．Guest lecturers from public and academic life frequently appear on campus。For the spots minded，the Stanford campus offers highly developed athletic facilities．Team spuds，swimming，and track and field activity are all very much part of the Stanford picture．So are bicycling and jogging．
5 In addition to financial support from alumni(校友)，Stanford receives grants from the government and from private charities．In recent years．government grants have made possible advanced studies in the fields of history ,psychology ,education and atomic energy．At present Stanford is carrying out an ambitious building program，financed in part by the Ford Foundation’s 25 million grant．Recently added to the campus are a new physics building，new school of business，new graduate school of law，new student union。and undergraduate library．
第 23 题 Paragraph 2__________

根据最新政策规定，下列各项中，应征收土地增值税的是（）。

Athens 2004 has been proven to be the best Olympic Games.