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对于附或有条件的债务重组，债务人在计算未来应付金额时，不应包括或有支出。()
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自2004年7月1日起，对商业企业向供货方收取的各种返还收入，均应按照平销返利行为的有关规定冲减当期增值税进项税金。 ()
股权分置改革中非流通股股东通过对价方式向流通股股东支付的股份、现金等收入，流通股股东应缴纳企业所得税。 ()
注册会计师如认为被审核单位盈利预测所依据的基本假设明显不切合突际，应当明确告知被审核单位予以纠正。被审核单位坚持不改的，注册会计师应出具否定意见的审核报告。()
In the (7)_____ of a wing, this would make possible a material that is dense, strong and load-bearing at one end, close to the fuselage, (8)_____ the extremities could be made less dense, lighter and more (9)_____. It is like making bespoke materials, (10)_____ you can customise the physical properties of every cubic millimetre of a structure.
The new technique combines existing technologies in a(n) (11)_____ way. It starts by using finite-element-analysis software, of the type commonly used by engineers, (12)_____ a virtual prototype of the object. The software models the stresses and strains that the object will need to (13)_____ throughout its structure. Using this information it is then (14)_____ to calculate the precise forces acting on millions of smaller subsections of the structure. (15)_____ of these subsections is (16)_____ treated as a separate object with its own set of forces acting on it—and each subsection (17)_____ for a different microstructure to absorb those local forces.
Designing so many microstructures manually (18)_____ be a huge task, so the researchers apply an optimisation program, called a genetic algorithm, (19)_____. This uses a process of randomisation and trial-and-error to search the vast number of possible microstructures to find the most (20)_____ design for each subsection.
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