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企业存货采用实际成本法核算，在编制资产负债表时，资产负债表上的存货反映的是存货的实际成本；企业采用计划成本核算，在编制资产负债表时，资产负债表上的存货反映的是存货的计划成本。()
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已经计入各期费用的研究与开发费用，在该项无形资产获得成功并依法申请取得权利时，应将原已计入费用的研究与开发费用资本化。()
听力原文： Good evening. You are listening to Pop Worm of BCD International. I'm Sally Brown. Today, we are going to hear several current hits of the world's most popular artists.
Well, at the beginning, I would like to say a few words to my dear listeners who are not very familiar with this program.
Because many people want to listen to and understand pop songs, radio producers at BCD International have made hundreds of programs over the years. We not only have access to the stars of the music world, but also have a vast library of "golden oldie" classics, as well as the "latest releases".
For those of you who like a bit of background of your favorite music--there are The History of Pop and The Road to Music. These two series bring you the language of pop music and information about the periods and the artists.
If you want to hear from the artists themselves, there's a new series called About the Big Hits. This is based on interviews with popular singers and songwriters. They speak to us about the meanings and ideas behind their songs.
If you want to understand the words to the big music hits, Pop Words is the program for you. After all, it's hard enough for native English speakers to understand most pop songs--so, if English isn't your first language, you shouldn't be surprised if the words to many songs leave you in the dark. It was to address exactly this problem that BCD International started broadcasting Pop Words just over 23 years ago... [fade out]
Which of the following is covered in BCD International programs？
甲为某市一饭店的业主，该饭店因为经营不善即将面临倒闭的危险，于是甲决定冒险绑架其好友某私营企业主杨某的儿子(刚满一周岁)以此向杨某勒索100万元。某日上午，甲对饭店的服务员乙说，杨某欠的赌债迟迟不还，我们去把他孩子带来扣押，逼其还债，乙同意。当日下午，甲用计将杨某家的保姆支使开，然后乙用甲偷配的钥匙潜入杨家将杨某的儿子抱走。甲和乙将小孩关在甲家里，半夜，小孩大哭，甲越听越烦，一时火起用枕头紧紧蒙住小孩的脸，过一会儿小孩不哭了，拿开枕头一看小孩果然已经死了。但是次日，甲还是打电话给杨某，称其儿子在他手
我国刑法对犯罪的量刑根据不同的情节有不同的规定：对于预备犯，可以比照既遂犯 ______、______处罚或者 ______ 处罚；对于未遂犯，可以比照既遂犯 ______ 或者 ______ 处罚；对于中止犯，没有造成损害的，应当 ______ 处罚，造成损害的，应当 ______ 处罚；对于从犯，应当 ______ 、______ 处罚或者 ______ 处罚；对于被胁迫参加犯罪的，应当按照他的犯罪情节 ______ 处罚或者 ______ 处罚；教唆他人犯罪的，应当按照他在共同犯罪中所起的作用
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