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湖北省A县某一基层人民法院在审理张三诉李四侵权一案时,在审理过程中,李四因为以暴力方法阻碍司法警察执行职务被人民法院罚款700元,李四不服向中级人民法院申请复议,中级人民法院认为基层人民法院采取的罚款的强制措施不当。请问中级人民法院应当如何处理( )

A. 由中级人民法院制作决定书,撤销或者变更基层人民法院的错误决定,情况紧急的可以先口头通知,并于3日内发出通知
B. 由中级人民法院制作裁定书,撤销或者变更基层人民法院的错误决定,情况紧急的可以先口头通知,并于3日内发出通知
C. 由中级人民法院发出通知书,限令基层人民法院在3日内改变错误的决定
D. 由中级人民法院口头指出错误,提出处理意见,交由基层人民法院自己纠正

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Passage 46 Although Beethoven could sit down and make up music easily, his really great compositions did not come easily at all. They cost him a great deal of hard work. We know how often he rewrote and corrected his work because his notebooks are still kept in museums and libraries. He always found it hard to satisfy himself. When he was 28, the worst difficulty of all came to him. He began to notice a strange humming(嗡嗡声) in his ears. At first he paid little attention; but it grew worse, and at last he consulted doctors. (46) They gave him the worst news any musician could bear: he was gradually going deaf. Beethoven was in despair; he was sure that he was going to die. He went away to the country, to a place called Heiligenstadt, and from there he wrote a long farewell letter to his brothers. He longed to die, and said to death, "Come when you will, I shall meet you bravely." In fact, Beethoven did something braver than dying. He gathered his courage and went on writing music, though he could not hear what he wrote. He wrote his best music, the music we remember him for, after he became deaf. The music he wrote was very different from any that had been composed before. Which is the best title of this passage

A. The Deaf Composer.
B. Great Compositions.
C. Beethoven and His Music.
D. How Beethoven Became Deaf.

根据以下资料。回答96~100题。截至2007年12月,网民数已达到2.1亿人,比2007年6月增加4800万人,2007年一年增加了7300万,年增长率53.3%。一年中平均每天增加网民20万人。目前,中国的网民人数略低于美国的2.15亿,位于世界第二位;中国16%的互联网普及率仍比全球平均水平19.1%低3.1%个百分点。 从地域上看,北京和上海的互联网普及率较高,已经分别达到46.6%和45.8%;从增量上看,广东由于手机网民数增长的拉动,增长人数最多,一年内共增加了1500万网民。 2007年农村网民规模年增长率超过100%,达到127.7%,农村网民数量达到5262万人。7300万新增网民中的4成,即2917万来自农村。从网民住地上看,网民居住在城镇的较多,74.9%都居住在城镇,城镇网民数已达到1.57亿人,而同期农村网民数量仅有5262万人。但农村网民数量增长非常迅速,年增长率超过100%,已达到127.7%,远高于城镇网民38.2%的增长率。但城镇与农村的互联网发展水平仍存在很大差距,城镇居民的互联网普及率是27.3%,农村仅为7.1%。 中国的宽带网民数量增长迅速。2007年12月的宽带网民数已经达到1.63亿,占网民总体的77.6%,比2007年6月增加了4094万人,比2006年12月的1.04亿增加了5938万人。 以下判断正确的是( )。

A. 中国互联网普及率仅次于美国,已经居世界前列
B. 中国农村网民的增长速度高于城市,但互联网普及率仍低于城市
C. 广州手机网民数量超过了宽带网民数量
D. 2007年,中国的城市网民新增数量及增长率都高于农村

Please excuse me if I’’m a little pensive (哀伤的) today. Mark is leaving, and I’’m feeling kind of sad. You probably don’’t know Mark, but you might be lucky enough to know someone just like him. He’’s been the heart and soul of the office for a couple of years, combining exemplary professional skills with a sweet nature and gentle disposition. He’’s never been all that interested in getting credit for the terrific work he does. He just wants to do his job, and to do it superbly well. And now he’’s moving on to an exciting new professional opportunity. It sounds like it could be the chance of a lifetime, and we’’re genuinely, sincerely pleased for him. But that doesn’’t make it any easier to say goodbye to a dear friend and trusted colleague. Life has a way of throwing these curve balls at us. Just when we start to get comfortable with a person, a place or a situation, something comes along to alter the recipe. A terrific neighbor moves away. Someone in the family graduates. A child finds new love and loyalties through marriage. The family’’s principle bread-winner is laid off. Our ability to cope with change and disruption determines, to a great degree, our peace, happiness and contentment in life. But how do we do that Philosophers have considered the question for centuries, and their responses have been varied. According to the author of the Biblical book of Ecclesiastes, comfort can be found in remembering that "to every thing there is a season, and a time to every purpose under heaven." Kahlil Gibran urged his listeners to "let today embrace the past with remembrance, and the future with longing." A friend of mine who works for the government is fond of reminding his fellow bureaucrats that "survivability depends upon adaptability." And then there’’s Chris, the California surf-rat, who once told me that the answer to life’’s problems can be summed up in four words; "Go with the flow." "It’’s like surfing," Chris explained. "You can’’t organize the ocean. Waves just happen. You ride ’’em where they take you, then you paddle back out there and catch the next one. Sure, you’’re always hoping for the perfect wave where you can get, like, you know, totally tubular. But mostly you just take ’’em the way they come. It’’s not like you’’re trying to nail Jell-O (果冻布丁) to a tree, you know" I’’m not exactly sure, but I think Chris was saying that life is a series of events—both good and bad. No matter how deft (熟练的) your organizational skills, there will always be life-influencing factors over which you have no control. The truly successful person expects the unexpected, and is prepared to make adjustments should the need arise—as it almost always does. That doesn’’t mean you don’’t keep trying to make all your dreams come true. It just means that when things come up that aren’’t exactly in your plan, you work around them—and then you move on. Of course, some bumps along the road of life are easier to take than others. A rained-out picnic, for example, is easier to cope with than the sudden death of a loved one. But the principle is the same. "Change, indeed, is painful, yet ever needful," said philosopher Thomas Carlyle. "And if memory have its force and worth, so also has hope." We’’re going to miss Mark, just like you’’ll miss that graduate, that neighbor or that newlywed. But rather than dwell on the sadness of our parting, we’’ll focus on our hopes for a brighter future—for him, and for us. And then we’’ll go out and do everything we can to make that future happen. Until our plans change—again. We know from the article the following statement, EXCEPT________.

A. the more capable you are of handling changes, the easier it is for you to have a sense of happiness
B. everything is destined to end so it is wise to look into the future
C. today is always important than yesterday and tomorrow
D. the one who can well adapt himself to the surroundings is more likely to survive

环宇公司计划用新没备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为8万元,目前变价净收入为4万元。新设备投资额为12万元,预计使用6年。至第6年年末,新设备的预计残值为1.2万元,旧设备的预计残值为0.4万元。预计使用新设备可使企业在第1年增加营业收入4万元,第2~ 5年每年增加营业收入3万元,第6年增加营业收入3.2万元,使用新设备可使企业每年降低经营成本1.6万元,无建设期。该企业按直线法计提折旧,所得税税率为25%。 要求: (1)计算使用新设备比继续使用旧设备增加的投资额; (2)计算因旧设备提前报废发生的处理固定资产净损失抵税额; (3)计算使用新设备比使用旧设备每年增加的折旧额; (4)计算使用新设备比使用旧设备每年增加的营运成本, (5)计算使用新设备比使用旧设备每年增加的息前税后利润; (6)计算使用新设备比使用旧设备每年增加的净现金流量。

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