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企业将在未来发生的承诺，签订的合同等交易或者事项，也会形成负债。 ( )
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Once you decide to choose a topic to write an effective paragraph, the first key to write a good topic sentence. The topic sentence does two things: it tells the reader what the topic of the paragraph is, and it says something about that topic. What the topic sentence says about the topic is called the controlling idea; it is the point of the paragraph, and every other sentence in the paragraph must be related to this point.The topic sentence should be the first sentence in the paragraph unless there is some special reason for placing it somewhere else. When the topic sentence is the first sentence of the paragraph, the reader immediately knows what you intend to discuss. In addition, you have the topic sentence to refer to as you make each of the other sentences in the paragraph, so that you can be sure that each of those sentences refers to your subject and to your controlling idea. Sometimes experienced writers put the topic sentence at the end of the paragraph or even in the middle to create some kind of special impression; but while you are still learning to write effective paragraphs, it is safest to put the topic sentence at the beginning unless you have a special reason for doing something else.A good topic sentence is a clear, definite statement with a limited and special topic and a limited and specific controlling idea. It is usually placed at the beginning of the paragraph. Now that you have had some practice in identifying and constructing good topic sentences, we are ready to look at some of the basic principles that govern the composition of effective paragraphs. The topic of this passage probably is（）
使用电子计算机进行会计核算的，其软件及其生成的会计凭证、会计账簿、财务会计报告和其他会计资料，无须符合国家统一的会计制度的规定。 ( )
案情：杨某被单位辞退，对单位领导极度不满，心存报复。一天，杨某纠集董某、樊某携带匕首闯至厂长贾某办公室，将贾某当场杀死。中级法院一审以故意杀人罪判处杨某死刑，立即执行，判处董某死刑缓期二年执行，判处樊某有期徒刑十五年。问题： 如一审宣判后，被告人杨某、董某均未上诉，检察机关亦未抗诉，樊某提出上诉，高级法院应按什么程序处理对杨某、董某的一审判决理由是什么？
One of the most famous tourist attractions in the State of California is the giant redwood. This redwood might be described as "the tree with the moving foot" because it is not even a native California, believe it or not!These trees, which are among the largest and oldest of all living things, moved to California from the Arctic. Long, long ago they grew in the Arctic, just as enormous and tall as they are today. But the warmer climate drew them southward and it took some seventy-five million years to complete the move.Carried by birds, winds, and some strong-teethed animals, the seeds of the redwood traveled thousands of miles from what is now the northern-most tip of Alaska to California, their last stand.Only the hardest seeds survived—a few that visited Eu- rope soon died out. But those that made it to California put down roots, grew into luxuriant ’forests, and became camera subjects for the hundreds of thousands of tourists who visit California’ s giant redwood each year. What is the redwood described as（）
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