单项选择题

2014年4月税务师在对某增值税一般纳税人2013年度增值税纳税审核时，发现纳税人2013年12月有下列一笔业务：
借：银行存款120000
贷：营业外收入120000
经审核确认为纳税人因平价销售商品收到的厂家返还资金。（假定该纳税人2013年决算报表已编制），税务师作出的下列账务调整中，正确的是（）。

A.借：以前年度损益调整20400贷：应交税费——应交增值税（销项税额）20400
B.借：以前年度损益调整20400贷：应交税费——应交增值税（进项税额转出）20400
C.借：以前年度损益调整17435．9贷：应交税费——应交增值税（销项税额）17435．9
D.借：以前年度损益调整——营业外收入120000应交税费——应交增值税（进项税额）（17435．9）贷：以前年度损益调整一主营业务成本102564．1

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单项选择题
A．蛋白质分子所带电荷被中和，水化膜存在 B．特定的空间结构被破坏 C．蛋白质溶液发生沉淀 D．多肽链中的肽键断裂在蛋白质溶液中加入HCl水解时，可导致A． B． C． D．
A.蛋白质分子所带电荷被中和，水化膜存在
B.特定的空间结构被破坏
C.蛋白质溶液发生沉淀
D.多肽链中的肽键断裂
在蛋白质溶液中加入HCl水解时，可导致
A．
单项选择题
Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.Shopping for clothes is not the same experience for a man as it is for a woman. A man goes shopping because he needs something. His purpose is clear and decided in advance. He knows what he wants, and his objective is to find it and buy it; the price is in the second place for consideration(考虑). All men simply walk into a shop and ask the assistant for what they want. If the shop has it, the salesman quickly produces it, and the man begins to try it at once. For a man, small problems may begin when the shop does not have what he wants, or does not have exactly what he wants. In that case, the salesman will try to sell the customer something else. Very often, he offers the nearest thing which he can produce. Now how does a woman go about buying clothes? In almost every respect, she does so in the opposite way. Her shopping is not often based on need. She has never fully made up her mind of what she wants, and she is only 'having a look round'. She will still be satisfied even if she has bought nothing.How does a man go shopping when he wants to buy something?A．He will often ask help from the shop assistant.B．He will look at it carefully and wait for a while.C．He has made a plan before he wants to buy it.D．He will discuss it with his wife and then buy it.
A.
Shopping
B.
C.
How
D.He
E.
B．He
F.
C．He
G.
D．He
H.
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