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You have read an article in a magazine which states, "We are surrounded by various inventions in our life: microwave, telephone, computer, rocket, and so on. They all have brought great change to the world and our daily life since the day they were invented. But what is the greatest invention Almost everyone has his or her own idea about it." Write an article for the same magazine to clarify your own points of view towards this issue. You should use your own ideas, knowledge or experience to generate support for your argument and draw a natural conclusion. You should write no less than 250 words. Write your article on ANSWER SHEET2.

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甲公司为增值税一般纳税人,适用的增值税税率为17%。该公司董事会决定于2007年3月1日对某生产用固定资产进行技术改造。2007年3月31白,该固定资产的账面原价为 1000万元,已计提折旧为200万元,未计提减值准备;该固定资产预计使用寿命为20年,预计净残值为零,按直线法计提折旧。为改造该固定资产领用生产用原材料200万元,发生人工费用15万元;拆除原固定资产上的账面原价为300万元,拆除原固定资产上的部分部件的变价净收入为10万元。假定该技术改造工程于2007年4月26日达到预定可使用状态并交付生产使用,改造后该固定资产预计尚可使用寿命为15年,预计净残值为5万元,按直线法计提折旧。甲公司2007年度对该生产用固定资产技术改造后计提的折旧额为( )万元。

A. 950
B. 42
C. 63.33
D. 41.56

(每个小题的备选答案中有一个或一个以上符合题意的答案)2007年1月,H省A市甲房地产开发公司(以下简称甲公司)获得了某城市规划区内的一地块的建设用地使用权,用于商品房项目建设。该商品房项目建设占地全部为基本农田。2009年6月,该商品房项目取得当地房地产管理部门颁发的商品房预售许可证。 该建设项目用地农用地转用审批权归( )。

A. H省人民政府
B. 国务院
C. H省人民政府土地管理部门
D. 国务院土地管理部门

(46) The job of raising children is a tough one. Children don’t come with an instruction manual. And each child is different. So parents sometimes pull their hair out in frustration, not knowing what to do. But in raising children--as in all of life--what we do is influenced by our culture. Naturally then, American parents teach their children basic American values.To Americans, the goal of parents is to help children stand on their own two feet. From infancy, each child may get his or her own room. As children grow, they gain more freedom td make their own choices. Teenagers choose their own forms of entertainment, as well as the friends to share them with. When they reach young adulthood, they choose their own careers and marriage partners. Of course, many young adults still seek their parents’ advice and approval for the choices they make. (47) But once they "leave the nest" at around 18 to 21 years old , they want to be on their own, not "tied to their mother’s apron strings."(48) The relationship between parents and children in America is very informal. American parents try to treat their children as individuals--not as extensions of themselves. They allow them to fulfill their own dreams. Americans praise and encourage their children to give them the confidence to succeed. When children become adults, their relationship with their parents becomes more like a friendship among equals. But contrary to popular belief, most adult Americans don’t make their parents pay for room and board when they come to visit. Even as adults, they respect and honor their parents.Most young couples with children struggle with the issue of childcare. Mothers have traditionally stayed home with their children. In recent years, though, a growing trend is to put preschoolers in a day care center so that Mom can work. (49) Many Americans have strong feelings about which type of arrangement is best. Some argue that attending a day care center can be a positive experience for children. Others insist that mothers are the best caregivers for children. A number of women are now leaving the work force to become full - time homemakers.(50) Being a parent is a tall order. It takes patience, love, wisdom, courage and a good sense of humor to raise children (and not lose your sanity). Some people are just deciding not to have children at all, since they’re not sure it’s worth it. But raising children means training the next generation and preserving our culture. What could be worth more than that (50) Being a parent is a tall order. It takes patience, love, wisdom, courage and a good sense of humor to raise children (and not lose your sanity).

Directions:You are required to write an essay off the topic "Stress in Modem Life".You should write no less than 200 words neatly on ANSER SHEET 2, and base your essay on the OUTLINE given in Chinese below:1) 压力在现实生活中无处不在。2) 不同的人对压力有不同的看法。3) 我的看法。

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