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1987年下半年，海口市率先开展土地使用权有偿出让和转让的试点，做法是国家出让土地使用权及允许进行土地使用权抵押。 ( )
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万方公司2003年5月7日出售“景泰蓝制作新工艺”的专利权，取得收入300万元。本专利系 2002年2月起，历时1年研制而成，共投入资金i80万元，其中购买专用设备100万元，物料消耗30万元，开发人员薪金报酬25万元，其他杂费5万元，专利申报费20万元。在专利申请成功日(2003年2月9日)，根据专利局的要求支付了第一年的年费o．5万元。假定出售无形资产适用的营业税税率为5%(不考虑其他税费)，出售时支付律师费1万元，无形资产的摊销年限为5年。则出售该权利所实现的损益是 ( )万元。
在某特定时间内，总人口中曾患有某病所占的比例称为
One silly question I simply can’t understand is "How do you feel" Usually the question is asked of a man in action—a man on the go, walking along the streets, or busily working at his desk. So what do you expect him to say He’ll probably say, "Fine, I’m all right," but you have put a bug (小虫子) in his ear—maybe now he’s not sure. If you are a good friend, you may have seen something in his face, or his walk, that he overlooked (忽略) that morning. It starts worrying him a little. First thing you know, he looks in a mirror to see if everything is all right, while you go merrily on your way asking someone else "How do you feel" Every question has its time and place. It’s perfectly acceptable, for instance, to ask "How do you feel" if you’re visiting a close friend in the hospital. But if the fellow is walking on both legs, hurrying to take a train, or sitting at his desk working, it’s no asking him that silly question.When George Bernard Shaw, the famous writer of plays, was in his eighties, someone asked him, "How do you feel" Shaw put him in his place. "When you reach my age," he said, "either you feel all right or you’re dead.\ The question "How do you feel" seems to be correct and suitable when asked of().
(5)编制甲公司2005年上半年与乙公司的合并报表，将抵消分录结果填入答案中的表格。
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