多项选择题

互换头寸可以通过（　）方式结清。

A.出售原互换协议
B.对冲原互换协议
C.解除原互换协议
D.放弃原互换协议
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阅读下面短文，掌握其大意，从每题所给的 A、B、C、D 四个选项中，选出最佳选项。It was a beautiful morning with a soft wind blowing. Jina the giraffe was walking on the grass. A group of zebras ran 1 . Jina looked at them and thought, Zebras take such 2 leaps. How easily they run! Look at my 3 — it is so strange-looking.Then she saw an elephant by the lake. The elephant takes water in her long nose and sprays （喷 洒）it everywhere. She has so much fun. 4 I had a long nose, I would become happy like her. Jina thought.Just then a crow came and sat on Jina s head. Why are you so 5 ?”Jina stood there with a sad face and said, They all look so good, but I am so 6 . ” “Jina, why do you think so? You 7 your own strengths, don t you said the crow.At that moment, a 8 came and said to Jina, “Jina, I need your 9 ! My kid has climbed up a tree. Will you bring him down?” Of course!” Jina stretched her long neck up and 10 brought the young lion down from the tree. So much joy in helping! Did you 11 helping someone, Jina?” asked the crow. It really feels very nice. Now I have understood how 12 it is to have legs like long sticks and a long neck. I shouldn t consider them as my weaknesses. Instead I can 13 them into my strengths. ” Yes, instead of feeling sad by comparing 14 to others, you should make the most of what you have and be happy. In this way, we can 15 a happy and meaningful lift. said the crow.Jina the giraffe nodded and walked away with the crow happily.1. A. afterB. byC. inD. inside2. A. cleverB. stupidC. beautifulD. ugly3. A. walkB. touchC. danceD. ride4. A. BecauseB. WhetherC. IfD. Though5. A. pleasedB. angryC. amazedD. unhappy6. A. excellentB. strangeC. prettyD. narrow7. A. haveB. pickC. loseD. miss8. A. crowB. giraffeC. zebraD. lion9. A. helpB. adviceC. choiceD. discussion10. A. carelesslyB. sadlyC. heavilyD. gently11. A. suggestB. enjoyC. preventD. refuse12. A. uselessB. awfulC. valuableD. active13. A. separateB. crashC. takeD. change14. A. yourselfB. myselfC. herselfD. himself15. A. remainB. liveC. provideD. control
多项选择题
根据增值税法律制度的规定．下列各项中适用5％征收率征收增值税的有（）。
A.从事房地产开发的甲公司为小规模纳税人，其销售自建的房地产项目
B.从事化妆品销售的乙公司为小规模纳税人，其出租闲置仓库
C.从事房地产开发的丙公司为一般纳税人，其销售自行开发的房地产老项目，不选择简易方法计税
D.从事劳务派遣业务的丁公司，选择差额纳税
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