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May people like the gigantic whales. Human sympathy (62) whales is only natural of all the creatures in the sea. (63) are closer relatives to us than these warm-blooded mammals. And how they got into the sea is one of the most fascinating stories of (64) . Most authorities believe that 60 million years ago ancestors of modern whales were four-legged, wolf-size animals living on the sea shores, (65) an abundance of fish and shrimp tempted them to try wading. (66) 10 to 15 million years, their bodies grew, forelegs shrank into flippers used for balance and steering and hind legs disappeared. As a result of some amazing transformations, they are now helpless on land. If stranded on a beach, they can barely breathe. With abundant (67) of food, whales grew into the largest creatures that lived, (68) larger than dinosaurs. A blue whale can grow to 100 feet. Its tongue is ten feet thick and heavier than an elephant. Some arteries are big enough for a child to swim (69) . The half-ton heart has walls two feet thick and pumps eight tons of blood. (70) its size comes awesome strength. A blue whale swimming (71) 15 knots generates 1 000 horsepower. (72) their size, these giants move at a good speed. An 18-ton whale can even (73) 12 m. p. h., over short distances. A whale can (74) to 9 000 pounds of food a day. The world’s biggest creature (75) itself almost entirely on shrimp-like krill, smaller than a person’s thumb. Maternal instincts are also (76) Because a calf is born underwater, the mother must get it to the surface before it (77) . Often another whale will help. The mother pushes it gently (78) the baby is confident with its swimming—usually after about 30 minutes. If the calf is (79) , she may support it on her back until it gradually rots away. Like all mammals, whale babies (80) mother’s milk. And the milk is more than 30-percent fat, over 10-percent protein, and the babies grow extremely fast. A blue whale calf lengthens (81) two inches a day and gains an average seven pounds per hour.
护患关系分为技术关系和______两个层面。
May people like the gigantic whales. Human sympathy (62) whales is only natural of all the creatures in the sea. (63) are closer relatives to us than these warm-blooded mammals. And how they got into the sea is one of the most fascinating stories of (64) . Most authorities believe that 60 million years ago ancestors of modern whales were four-legged, wolf-size animals living on the sea shores, (65) an abundance of fish and shrimp tempted them to try wading. (66) 10 to 15 million years, their bodies grew, forelegs shrank into flippers used for balance and steering and hind legs disappeared. As a result of some amazing transformations, they are now helpless on land. If stranded on a beach, they can barely breathe. With abundant (67) of food, whales grew into the largest creatures that lived, (68) larger than dinosaurs. A blue whale can grow to 100 feet. Its tongue is ten feet thick and heavier than an elephant. Some arteries are big enough for a child to swim (69) . The half-ton heart has walls two feet thick and pumps eight tons of blood. (70) its size comes awesome strength. A blue whale swimming (71) 15 knots generates 1 000 horsepower. (72) their size, these giants move at a good speed. An 18-ton whale can even (73) 12 m. p. h., over short distances. A whale can (74) to 9 000 pounds of food a day. The world’s biggest creature (75) itself almost entirely on shrimp-like krill, smaller than a person’s thumb. Maternal instincts are also (76) Because a calf is born underwater, the mother must get it to the surface before it (77) . Often another whale will help. The mother pushes it gently (78) the baby is confident with its swimming—usually after about 30 minutes. If the calf is (79) , she may support it on her back until it gradually rots away. Like all mammals, whale babies (80) mother’s milk. And the milk is more than 30-percent fat, over 10-percent protein, and the babies grow extremely fast. A blue whale calf lengthens (81) two inches a day and gains an average seven pounds per hour.
甲企业为增值税一般纳税人，适用的增值税税率为17%，原材料采用实际成本进行日常核算。2007年3月份，甲企业发生如下涉及增值税的经济业务或事项：（1）购入原材料一批，增值税专用发票上注明的价款为90000元，增值税额为15300元。该批原材料已验收入库，货款已用银行存款支付；（2）销售商品一批，增值税专用发票上注明的价款为300000元，增值税额为51000元，提货单和增值税专用发票已交购货方，并收到购货方开出并承兑的商业承兑汇票；（3）在建工程领用生产用库存原材料20000元，应由该批原材料负担的增值税额为3400元；（4）盘亏原材料4000元，应由该批原材料负担的增值税额为680元；（5）职工医院维修用材料5000元，其购入时支付的增值税为850元；（6）以银行存款交纳增值税20000元。要求：编制上述业务的会计分录（“应交税费”科目要求写出明细科目及专栏名称）。（答案中的金额单位用元表示）
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