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What is your favorite color Do you like yellow, orange or red If you do, you must be an optimist, a leader, or an active person who enjoys life, people and excitement. Do you prefer grays and blues Then you are probably quiet, shy and you would rather follow than lead. If you love green, you are strong-minded and determined. You wish to succeed and want other people to see you are successful. At least this is what psychologists tell us, and they should know, because they have been seriously studying the meaning of color preference, and the effect that colors have on human beings. They tell us that we don’ t choose our favorite color as we grow up. If you happen to love brown, you did so as soon as you opened your eyes, or at least as soon as you could see clearly.A yellow room makes us feel more cheerful and more comfortable than a dark green one, and a red dress brings warmth and cheer to the saddest winter day. On the other hand, black is depressing. Light and bright colors make people not only happier but also more active. It is a fact that factory workers work better, harder, and have fewer accidents when their machines are painted orange rather than black or dark gray.Remember, then, that if you feel low, you can always brighten your day or your life with a new shirt or a few colorful things. Remember also that you will know your friends and your enemies better when you find out what colors they like and dislike. And don’ t forget that anyone can guess about your character when you choose a piece of handkerchief or a lampshade. The main idea of this passage is（）
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企业的一般存款账户是指企业办理日常转账结算和现金收付的账户、企业的工资、奖金等现金的支取，也通过该账户输。
Inventors and their InventionsNew inventions are appearing every day to make our lives easier, longer, warmer, speedier and so on. But only a inventors design a new machine or product that becomes so well-known that the invention, named after its creator, becomes a household word. Here are four famous inventors and the inventions that are named after them:1. John Bowler, a London hatter who designed the hard round hat known as the bowler in about 1850. It has become the symbol of a respectable British man.2. Louis Braille (1809—1952), born in France. He was blinded as a child. In 1924 he developed his own alphabet patterns known as Braille by which the blind could read by touch.3. Rudolf Diesel ( 1858—1913), a German engineer who invented the diesel engine in 1897 and so began a transport revolution in cars, lorries and trains.4. Charles Rolls, a car salesman who with the engineer Henry Royce created the world-famous Rolls-Royce car.Inventors and their InventionsOur lives are made easier, longer, warmer and speedier by (46) . A few inventions were named after their inventors. Here are some:inventorsdescriptioninventionsJohn BowlerThe (47) hatbowlerLouis BrailleHis own (48) BrailleRudolf DieselAn engine that began a transport revolution(49) Charles RollsThe world-famous car(50) ear 46（）
受理本地游客在当地旅游委托的运作程序，可以参照受理外地游客来本地旅游的委托程序进行。( )
甲企业2005年度按《企业会计制度》计算的税前会计利润为1000000元，所得税税率为33%，当年按税法核定的全年计税工资为200000元，该企业全年实发工资为220000元。假定该企业全年无其他纳税调整事项。 要求： (1)计算企业应交所得税(在试卷上列出计算过程)； (2)编制应交所得税的会计分录。
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