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以下程序实现栈的入栈和出栈的操作。其中有两个类：一个是节点类node,它包含点值和指向上一个节点的指针 prev；另一个类是栈类 stack, 它包含栈的头指针 top。生成的链式栈如下图所示。〈img src="tp/jsj/2jc++j28.1.gif"〉下面是实现程序，请填空完成此程序。 #include 〈iostream〉 using namespace std; class stack; class node int data; node prev; public: node(int d, node n) data=d; prev=n; friend class stack; ; class stack node top; //栈头 public: stack() top=0; void push(int i) node n=〈u〉【13】〈/u〉; top=n; int pop() node *t=top; if (top) top=top-〉prev; int c= t-〉data; delete t; return c; return 0; int main () stack s; s.push(6); s.push(3); s.push (1); return 0;

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A According to the statistics of the Organization of Trade and Development of the United Nations, there are several swindling acts each month and swindling causes a loss of up to billions of US dollars annually. In 1959,the swindle of Coffee in Costa Rica paralyzed the country’’s economy for a certain period of time. At the urgent request of the international business community, the Organization of Trade and Development of the United Nations held two special meetings in 1984 and 1985 in Geneva to deal with the problem, but no agreement were reached.B Generally speaking, there is little opportunity for the swindlers to take advantage in the trading of complete sets of equipment or transfer of technology, while commodity transactions are most vulnerable to swindling. As long as such commodities as steel, cement, fertilizer and chemicals are identical in specification, model, pattern, or chemical composition, as long as the price is favorable and delivery is prompt, the buyer seldom sends any mission abroad to inspect the goods. Swindlers often take advantage of these factors and resell the goods to make profits.C Swindlers can also, by taking advantage of natural calamities such as storm and submerged reefs, forge and reported sea accidents. Then, they remove and resell the goods for huge profits. Since the cargo is not received, the buyer claims against insurance company. Therefore, the final victimized is the insurance company. Generally speaking, the carrier, captain and seaman collaborate with one another to commit this kind of economic crime. Afterwards, they sell the ship and the goods and abscond. If goods are carried on the ship, the insurance is one of the victims in this case.D The criminals sometimes swindle money from the buyer by forging commercial documents. Upon presentation of the bill of lading, the buyer cannot get the goods after he has paid according to the contract. The seller can sometimes lose money in a contract that stipulates payment after the arrival of goods or by bank collection. In most cases, the criminals first win the seller’’s trust by doing some successful trade transactions with him. Then he manages to acquire a large deal by signing a contract that stipulates payment after the arrival of the goods or by bank collection. As soon as he receives the goods, the buyer sells the goods and absconds with the money.E In order to prevent international swindling, we suggest the following measures: Firstly, we should promote education and maintain sharp vigilance in international trade transactions. Secondly, we should carefully investigate the credit status before the conclusion of a contract. Thirdly, we should draft every clause of the contract properly since the contract is the only legal document for the execution of transaction and the settlement of the dispute. Lastly, we should supervise the loading of the goods and keep a close watch on the movements of the carrying vessel.0. Swindling can be devastating to a country’’s economy. (A)

A. Swindling is more likely to happen in commodity transactions than in transfer of technology.

坚持税收原则，应当处理好哪些关系

珠江股份有限公司为上市公司(以下简称珠江公司)，2009年在长期股权投资上发生了下列有关业务： (1)2009年1月1日，珠江公司与甲公司签订了股权转让协议，将甲公司持有的丙公司 60%的股权转让给珠江公司，股权转让款2200万元。股权转让日，丙公司可辨认净资产的公允价值为3500万元，其中实收资本3000万元，资本公积100万元，盈余公积100万元，未分配利润300万元。珠江公司于当日将股权转让款支付给了甲公司(不考虑相关税费)，所有的相关手续已经办理完毕。假定珠江公司与甲公司不存在任何关联关系。 2009年，丙公司实现净利润500万元，因可供出售金融资产业务增加资本公积60万元。假定珠江公司投资时，丙公司资产的账面价值与其公允价值相差不大。 (2)2009年珠江公司与丙公司发生了如下交易： ①2009年5月1日，珠江公司出售一批电子产品给丙公司，货款为200万元，增值税税额34万元，款项未收；该批电子产品的成本为160万元。 2009年8月，丙公司对外销售其中的50%。2009年末，该批货物的预计售价为89万元，预计将发生相关销售费用和税金为2万元。珠江公司在年末仍未收到该批货款，根据公司采用的会计政策对此计提了5万元坏账准备。 ②2009年6月，珠江公司将一台管理用设备出售给丙公司，收取价款50万元。该设备账面原值80万元，已提折旧40万元，未计提减值准备。丙公司购入后当月投入使用，采用直线法计提折旧，预计使用年限2年，预计净残值为0(与珠江公司的会计政策一致)。使用2个月后，由于丙公司业务量少，基本处于闲置状态，出现减值迹象。2009年末，该设备预计可收回金额为30万元。 (3)2010年3月丙公司股东大会决定按净利润10%计提法定盈余公积，分配现金股利 200万元。 (4)假设上述交易均为公允交易，且属于重大交易。 [要求] (1)对珠江公司2009年对丙公司的投资作出账务处理。 (2)编制珠江公司计提应收丙公司账款的坏账准备的会计分录；计算丙公司电子产品应计提的存货跌价准备，并进行相关的账务处理。 (3)计算丙公司购入的设备在2009年应计提的折旧额；计算该设备应计提的减值准备，并进行相关的账务处理。 (4)2009年末珠江公司将丙公司纳入合并范围，请编制合并工作底稿中的调整分录。 (5)编制2009年珠江公司合并报表的抵销分录，包括： ①内部股权投资的抵销； ②内部债权债务的抵销； ③内部交易的抵销。 (不考虑合并抵销中的所得税影响)

请结合实际，谈谈中学数学教学中如何运用科学的教学方法．