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Questions 29 to 31 are based on the passage you have just heard. What favor did the speaker ask Leo to do last weekend（）
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甲企业为某市一家酒厂，乙企业为一家大型批发企业，甲、乙均为增值税一般纳税人，2008年10月，甲、乙企业发生下列经营业务：(1) 甲企业的购进业务外购原材料，取得防伪税控增值税专用发票，注明金额200万元、增值税34万元，运输途中发生损失5%，经查属于非正常损失。外购酒精，取得防伪税控增值税专用发票，注明金额40万元、增值税6.8万元，本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品，收购凭证上注明买价40万元，支付运输费用3万元，取得运费结算单据：购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学，取得防伪税控增值税专用发票，注明金额4万元、增值税0.68万元。(2) 甲企业的销售业务向某商贸企业销售白酒80吨，取得不含税销售额400万元，并负责运输，收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨，取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售，取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨，合同规定不含税销售额共计80万元，本月收取60%的贷款，其余货款于下月10日收取，由于本月资金紧张，经协商，本月收取不含税货款30万元，甲企业按收到的货款开具防伪税控增值税专用发票。(3) 乙企业的购进业务除采用分期付款方式从甲企业购进白酒16吨外，乙企业另从国外进口50箱(标准箱，下同)卷烟，支付价款50万元，支付到达我国输入地点起卸之前运费及保险费共计8万元，关税税率20%。购进其他商品取得防伪税控增值税专用发票，注明金额150万元、增值税25.5万元。(4) 乙企业的销售业务10月5日向有长期购销关系的客户赊销白酒18吨，不含税价款108万元，约定10月18日付款，30日客户将款项支付给乙企业，另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。(5) 乙企业的其他业务向供货方收取依据销售数量计算的平销返利收入79.56万元，开具普通发票。本月取得的相关票据符合税法的规定，均在本月认证并申报抵扣。根据上述资料和税法的有关规定，回答下列问题。 根据税法相关规定，甲、乙企业本月发生上述业务的税务处理，正确的有（）。
采购质量管理的内容包括:一是采购部门本身的质量管理;二是对供应商的评估、认证、监督以及产品的验收;三是采购质量管理体系建立和运转。请对第一和第三项工作主要内容进行阐述。
Questions 26 to 28 are based on the passage you have just heard. What does the speaker say about bird watching（）
Scientists have devised a way to determine roughly where a person has lived using a strand (缕) of hair, a technique that could help track the movements of criminal suspects or unidentified murder victims.The method relies on measuring how chemical variations in drinking water show up in people’s hair."You’re what you eat and drink, and that’s recorded in your hair," said Tilure Cerling, a geologist at the University of Utah.While U. S. diet is relatively identical, water supplies vary. The differences result from weather patterns. The chemical composition of rainfall changes slightly as rain clouds move.Most hydrogen and oxygen atoms in water are stable, but traces of both elements are also present as heavier isotopes (同位素). The heaviest rain falls first. As a result, storms that form over the Pacific deliver heavier water to California than to Utah.Similar patterns exist throughout the U. S. By measuring the proportion of heavier hydrogen and oxygen isotopes along a strand of hair, scientists can construct a geographic timeline. Each inch of hair corresponds to about two months.Cerling’s team collected tap water samples from 600 cities and constructed a map of the regional differences. They checked the accuracy of the map by testing 200 hair samples collected from 55 barber shops.They were able to accurately place the hair samples in broad regions roughly corresponding to the movement of rain systems."It’s not good for pinpointing (精确定位) ," Cerling said. "it’s good for eliminating many possibilities. "Todd Park, a local detective, said the method has helped him learn more about an unidentified woman whose skeleton was found near Great Salt Lake.The woman was 5 feet tall. Police recovered 26 bones, a T-shirt and several strands of hair.When Park heard about the research, he gave the hair samples to the researchers. Chemical testing showed that over the two years before her death, she moved about every two months.She stayed in the Northwest, although the test could not be more specific than somewhere between eastern Oregon and western Wyoming."It’s still a substantial area," Park said. " But it narrows it way down for me. " What is the practical value of Ceiling’s research（）
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