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《本草纲目》的作者是（），载药（）种。

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根据止血药的药性和功能不同，止血药常分为凉血止血药、（）、（）、温经止血药四大类。

利润表中，“营业税金及附加”项目应根据其科目的当期发生额填列。( )

A. 对
B. 错

Decide which of the choices given below would best complete the passage if inserted in the corresponding blanks. Mark the best choice for each blank on your ANSWER SHEET. Threats from nomadic people in the north were (31) throughout Chinese history. They were continually attacking the Chinese northern (32) . With each new emperor, came endless debate about how to (33) the barbarians. There were four options. (34) offensive campaigns to drive them away or to destroy them; create defensive garrisons; develop diplomatic and (35) ties with them, or build a wall to keep them out. All the options were (36) at various times. Experience showed that (37) campaigns were too costly and very risky, (38) defensive garrisons could not respond quickly enough (39) lightning attacks along a long border. The third option would seem to be a very (40) one and it was in fact tried successfully (41) a couple of occasions. Wall building became the most favored option in many dynasties. The three dynasties which (42) the most walls were the Qin, the Han and the Ming. The effectiveness of the Great Wall in history is still a controversial (43) . Historical records show that the wall (44) at many times (45) repel invaders. Only on two occasions when a dynasty weakened from (46) were invaders from the north (47) advance and conquer. (48) , scholars think the Chinese wall builders were themselves responsible for the unrest on the border. The nomads were people who did not farm, so they (49) trade with China for many essentials. When the Chinese refused to trade with them, they had no option (50) raid border towns.

A. built
B. were building
C. have been building
D. were built

甲企业自2002年4月1日起为乙企业开发一项系统软件。合同约定，工期为两年，合同总收入为100000元，2002年4月1日乙企业支付项目价款50000元，余款于软件开发完成时收取。4月1日，甲企业收到乙企业支付的该项目价款50 000元，并存入银行。该项目预计总成本为40 000元。其他相关资料如下：时间收款余额累计实际发生成本(元) 开发程度 2002年4月1日 50000 2002年12月31日 16000 40% 2003年12月31日 34000 85% 2004年4月1日 41000 100% 该项目于2004年4月1日完成并交付给乙企业，但余款尚未收到。甲企业按开发程度确定该项目的完工程度。假定为该项目发生的实际成本均用银行存款支付。要求：编制甲企业2002年至2004年与开发此项目有关的会计分录。