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A股份有限公司(以下简称A公司)于2003年1月1日以货币资金投资2000万元，取得B公司60%的股权，有关资料如下：
(1)2003年1月1日，B公司的股东权益为3000万元，其中股本为2000万元，资本公积为1000万元。根据投资合同的规定，A公司对B公司的投资期限为5年。
(2)A公司与B公司个别会计报表如下：
(3)A公司与B公司2003年度发生的内部交易如下：
①B公司出售库存商品给A公司，售价(不含增值税)为3000万元，成本为2000万元，相关账款已经结清。A公司从B公司购入的上述库存商品至2003年12月31日尚有50%未出售给集团外部单位。
②A公司2003年6月30日以2000万元的价格出售一台管理设备给B公司，账款已经结清。该台管理设备账面原价为4000万元，至出售日的累计折旧为2400万元，剩余使用年限为4年。A公司采用直线法对这台管理设备计提折旧，折旧年限为10年，预计净残值为零。B公司购入这台设备后，以2000万元作为固定资产的入账价值，采用直线法计提折旧，折旧年限为4年，预计净残值为零。
③A公司2003年7月1日按面值发行二年期债券5000万元，其中2000万元出售给B公司。债券票面年利率为5%，到期一次还本付息，A公司发行的债券所筹集的资金用于在建工程。
④A公司按成本与可变现净值孰低计提存货跌价准备。2003年12月31日，A公司存货的账面余额为3000万元，其中1500万元为向B公司购入库存商品的未出售部分，其可变现净值为1200万元。
要求：
(1)编制A公司2003年度合并会计报表的相关抵销分录。
(2)假设A公司向B公司购入的上述库存商品的剩余部分至2004年12月31日尚未出售给集团外部单位，A公司按成本与可变现净值计提存货跌价准备，其可变现净值为 1000万元。编制A公司2004年度合并会计报表对此项业务的抵销分录。

什么是银行汇票？简述其使用范围。

单位和个人办理结算的责任有哪些？

[A] We try our best to develop a vaccine.
[B] The cause of the flu epidemics arising so often in Asia.
[C] The general introduction of "BIRD FLU".
[D] The reason of the new strain of flu arising.
[E] The diseases caused by viruses threat human-beings.
[F] The connections between bird and viruses are complex.
1.
Human beings have known the diseases caused by viruses since thousands of years ago; and were fearful of them. The diseases are infectious hepatitis, polio, rabies, and AIDS. Now we can find easily that why the late Sir Peter Medawar, Nobel laureate in physiology or medicine, wrote "A virus is a piece of bad news wrapped in protein." Perhaps the most lethal virus in human history has been the influenza virus. About 21 million Americans and Europeans died of flu within 18 months in 1918 and 1919. It was an astonishing number. The outbreak in Hong Kong in 2003 of a potentially deadly strain of flu has attracted the world's attention once again on flu.
Flu viruses we call are RNA animal viruses. An individual flu virus resembles a rod studded with spikes composed of two kinds of protein. There are three "types" of flu virus, distinguished by their capsid protein, which is different for each type: Type A flu virus causes most of the serious flu epidemics in humans, and also occurs in mammals and birds. Type B and Type C viruses are only in to humans and rarely cause serious health problems.
2.
The new strain of flu arises not by mutation, but recombination. Viral genes are readily reassorted by genetic recombination, sometimes putting together novel combinations of H and N spikes unrecognizable by human antibodies specific for the old configuration. Viral recombination of this kind seems to have been responsible for the three major flu pandemics (that is, world wide epidemics) that have occurred in this century, by producing drastic shifts in Hand N combinations. The "Killer flu" of 1918, A (HIN1), killed 21 million people. The Asian flu of 1957, A (H2N2), killed over 100,000 Americans. The Hong Kong flu of 1968, A (H3N2), infected 50 million people in the United States alone, of which 70,000 died.
3.
It is proved that the new strains of flu usually start to develop in the far east. The most common hosts for influenza virus are ducks, chickens, and pigs, which in Asia often live in close proximity to each other and to humans. Pigs are subject to infection by both bird and human strains of the virus, and individual animals are often simultaneously infected with multiple strains. This creates conditions favoring genetic recombination between strains, producing new combinations of H and N subtypes. The Hong Kong flu, for example, arose from recombination between A (H3N8) [from ducks] and A (H2N2) [from humans]. The new strain of influenza, in this case A (H3N2), then passed back to humans, creating an epidemic.
4.
A potentially deadly new strain of flu virus, A (H5N1), has appeared in 2003, again in Hong Kong. Scientists paid great attention to this virus for two reasons. First, A (H5N1) represents a novel combination of H and N spikes, the sort of new combination that has in the past been associated with major flu epidemics. Second, unlike all previous instances of new flu strains, A (H5N1) passed to humans directly from birds, in this case chickens. Fortunately the bird flu virus does not appear to spread easily from person to person.
5. __
A vaccine directed against the bird flu virus has not been developed. Such a vaccine will not be easy to produce. Public health scientists have injected the duck virus into laboratory ferrets, often used as test animals in flue research because they develop classic respiratory symptoms. Is the duck virus enough like bird flu that the ferrets develop