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甲男、乙女、丙女是父丁和母戊的三名子女。父丁母戊夫妇于1968年购置房屋两间。甲男于1978年结婚，并分家另过。同年9月，父丁因病去世，其遗产未做分割、父丁去世后，母戊与、乙女、丙女共同生活。1996年、1997年乙女、丙女相继结婚，并搬出另过。母戊独立生活。2004年6月，母戊与乙女、丙女乘坐旅游巴士到峨眉山旅游，由于天下大雨，山陡路滑，旅游巴士司机不注意，在盘山道的一个急拐弯处坠入山涧，车上五十多名乘客全部遇难，其中有母戊、乙女、丙女。丙女由于座位位于司机的旁边，旅游巴士在往山下翻滚过程中丙女被从车的风挡玻璃甩出，先死亡。母戊、乙女经法医检验，无法确定二人确切的死亡时间。乙女的丈夫及独生儿子料理了三人后事。丙女已与其丈夫离婚，儿子随丙女共同生活。在整理母戊的遗物时发现，母戊于2004年5月10日到公证处立下了遗嘱，遗嘱中写到："将房屋(未曾分割)我应有的部分都留给我的大女儿乙女。"母戊、乙女、丙女去世后，乙女的丈夫及儿子便搬到诉争的两间房屋中居住。甲男之妻见乙女的丈夫霸占了老人的财产，便怂恿甲男向乙女的丈夫索要房屋，乙女的丈夫以三人的后事是他及他的儿子料理的，且母戊在遗嘱中已经将房屋给了乙女为由，拒绝腾退房屋。甲男因向乙女的丈夫及儿子索要自己应当继承的份额未果；遂于2005年向人民法院提起诉讼。 问题： 甲男的起诉是否已经超过诉讼时效
华昌公司系2009年初新成立的企业，所得税核算采用资产负债表债务法，所得税税率为25%，公司预计会持续盈利，各年能够获得足够的应纳税所得额。2009年全年实现的利润总额为600万元。 2009年其他有关资料如下： (1) 3月10日，购入甲股票10万股，支付价款120万元，划分为交易性金融资产；4月20日收到A公司宣告并发放的现金股利8万元；年末华昌公司持有的甲股票的市价为150万元。 (2) 4月28日，购入乙股票100万股，支付价款800万元，划分为可供出售金融资产；年末华昌公司持有的乙股票的市价为960万元。 (3) 12月31日存货中原材料的账面实际成本600万元，该存货是用于生产丙产品的，丙产品的预计售价为782万元，需要继续加工投入的成本为180万元，预计销售费用为5万元，该原材料在市场上的预计售价为540万元，存货期末按成本与可变现净值孰低法计价。 (4) 2009年度支付非广告性质的赞助费16万元，支付税收滞纳金5万元，支付非公益救济性捐赠4万元，支付广告费20万元，另发生国债利息收入15万元。 [要求]1.根据资料(1)～资料(3)编制上述有关交易或事项的会计分录。
兴海公司与某外贸公司签订买卖合同，由兴海公司以总价款600万元的价格向外贸公司提供大蒜800吨，并约定于2001年8月1日交货，迟交一天罚总价款的3%作为违约金，兴海公司向外贸公司交付20万元作为定金。后因兴海公司未能按期交货，双方发生争议。请问： 如果外贸公司明知大蒜减产，兴海公司无法正常履行，但仍与一外商签订供货合同，并造成100万元的损失，该损失应由谁承担为什么
Section Ⅱ Reading Comprehension Part A Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points) Text 1 More than two centuries after Benjamin Franklin used one to study lightning, a team of atmospheric scientists has found that kites are a potent research tool for studying air conditions at high altitudes. Ben Balsley and John Briks at the University of Colorado have developed a kite and instrument package to sample the atmosphere up to 3.5 kilometers high, for up to two days at a time. The kite is cheaper and more flexible than balloons and aircraft, the traditional vehicles for atmospheric research. Within two years the team expects to fly kites up to 10 kilometers high, and Briks hopes to use these to measure carbon dioxide and methane emissions over the Brazilian rainforest and the transport of air pollutants over the Atlantic Ocean. The kite is a 15-square-meter Para foil made of Mylar, which ’is not only strong, but unlike nylon, Joes not absorb water. The kite "string" is made of Kevlar, famous for its use in bullet-proof vests, which is so strong that 6 kilometers of it weighs just 18 kilograms, yet can withstand a loading of 430 kilograms. The most innovative component of the system is the TRAM, or Tethered Rover for Atmospheric Measurements, which can move the sampling instruments ’up and down the tether while the kite maintains a constant altitude. "Our instruments measure such things as temperature, pressure, humidity, and concentrations of ozone and other air pollutants," Beasley explains. "We need to get continuous measurements, over the course of days, from various altitudes. Conventional free balloon methods can sample such parameters, but they cannot stay in any one position, and are limited to altitudes of two kilometers. Aircraft can sample at any altitude, but they are very expensive to operate, and cannot remain in one position for more than four hours." The TRAM, which is actually a kite-like aerofoil connected by small wheels to the kite’s tether, can be operated from the ground. It will move up and down the tether, or maintain a given altitude while the instruments sample the air. "An important cost of balloon sampling is the instrument package ,which typically costs about $1000, and is always lost." Basely says "Now we can use the instruments on the TRAM, and not only get more data, but reuse it again and again," The TRAM with its instruments, including the radiotelemetry link to the scientists on the ground, weighs 6 kilograms, including batteries that can power it for two days. Basely and his colleagues are continuing to improve the kite and TRMA, and expand its capacities, but Basely notes that it does have its limitations: "The kite can only lift about 10 kilograms, and this means the equipment’ s power requirements must be low, too. We need locations with steady, relatively strong winds, and must also avoid air traffic." The kite is limited by the following conditions EXCEPT for（）
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