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[案例描述] 一初中男生的午餐有鸡肉汉堡包2份，香辣鸡翅2只，可乐300mL，冰激凌一杯。请根据上述案例回答以下问题。请分析该男生的午餐存在的主要问题是什么

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为适应业务发展的需要，经协商，A公司决定以经营过程中使用的旅馆和作为投资性房地产的写字楼换人B公司的一项专利权和一项股权投资。（1）2009年2月28日签订了合同。A公司预计旅馆在处置时的公允价值为1000万元，无处置费用；B公司预计专利权在处置时的公允价值为2350万元，无处置费用。（2）2009年5月1日办理完毕资产所有权的转移手续。有关资料如下：A公司换出：①固定资产——旅馆于2006年12月31日建造完成，原价为1200万元，预计使用年限25年，采用直线法计提折旧，净残值为零。2009年5月1日公允价值为1000万元（假定不考虑与固定资产相关的增值税）；②投资性房地产——写字楼的账面价值为1000万元（其中成本为900万元，公允价值变动为100万元），2009年5月1日公允价值为1800万元。公允价值合计2800万元。另A公司为换人专利权支付相关税费20万元；A公司为换入股权投资支付相关税费50万元。B公司换出：①无形资产——专利权的账面原值为3600万元，该专利权于2006年7月取得，预计使用年限为10年，采用直线法摊销，净残值为零，2009年5月1日公允价值为2350万元；②股权投资为交易性金融资产，账面价值为600万元（其中成本为400万元，公允价值变动为200万元），公允价值为950万元。公允价值合计3300万元。另B公司为换出股权投资支付相关税费50万元。（3）另外A公司以银行存款向B公司支付500万补价。（4）A公司董事会已作出决定，将取得的专利权作为无形资产，将取得的股权投资划分为可供出售金融资产。（5）B公司董事会已作出决定，将取得的旅馆和写字楼进行改扩建，完工后将旅馆仍然作为提供住宿服务，将写字楼准备对外经营出租并且采用公允价值模式进行后续计量。（6）2009年5月1日～2009年6月30日，采用出包方式进行改扩建，旅馆全部成本为200万元，写字楼全部成本为300万元。款项以银行存款支付。（7）假定整个交换过程中没有发生相关税费，具有商业实质且公允价值能够可靠计量。要求：（1）计算2009年2月28日A公司固定资产——旅馆的账面价值并编制调整预计净残值的会计分录；（2）计算2009年2月28日A公司无形资产——专利权的账面价值并编制调整预计净残值的会计分录；（3）计算A公司2009年5月1日换入资产入账价值并编制会计分录；（4）计算B公司2009年5月1日换入资产入账价值并编制会计分录；（5）编制B公司有关改扩建旅馆和写字楼的会计分录；（6）计算B公司改扩建后旅馆写字楼的成本并编制会计分录。

3～6岁儿童膳食中维生素D的RNI值为10μg。( )

A. 对
B. 错

Attire, body language and manners count during interviews. After all, interviewers are regular people like the rest of us, easily impressed by good behavior and just as easily offended by inappropriate behavior. Yet, surveys show that job candidates’ interview manners and other professionalisms are on the decline.On the next pages are tips for acting professionally before, during and after interviews, to avoid offending interviewers and increase your chances of landing a job. (For more interview tips and other job-searching help, click on the links in the sidebar, under Related Resources. ) These interview tips are based on good manners in the United States. Good manners are appreciated everywhere, but what constitutes then, may differ among other countries.41. Do your homework:Research the company and study the job description before you interview, as your inter viewer will likely ask what you know about the company and why you want the job. ( )42. Get your personal papers ready:Collect and neatly arrange your important papers and work samples in a nice briefcase or portfolio. ( )Dress appropriately:Practice good hygiene, comb or brush your hair, and dress appropriately. Even if you know that the company dress is business-casual, dress up anyway. It shows professionalism and respect, and most importantly, that you know how to dress for interviews.43. Be punctual:Unless otherwise instructed (e. g. , to fill out a job application), arrive five to ten minutes early for the interview; ( )Sit with good pasture:If you don’t know what to do with your hands, keep them folded in your lap. This is another indication of good manners. Avoid crossing your arms over your chesty as it subliminally demonstrates a closed mind to some.44. Read the mood:( )45. Maintain eye contact:Maintain eye contact with the interviewer. ( )It’s okay to ask questions to better answer the questions the interviewer asks you. But withhold the bulk of your questions until the interviewer asks if you have any, which is typically toward the end of the interview. Avoid asking the frivolous just because interviewers expect you to have questions. Instead, ask about important matters, such as job duties, management style and the financial health of the company. It’s not a good idea to ask questions about vacation, sick days, lunch breaks and so on, right off the bat. Ask about the lesser matters of importance during follow-up interviews.Typically, you’ll negotiate salary, benefits, perks and such in a follow-up interview. Regardless, don’t bring it up until asked, yet be ready to discuss it at anytime.A. This makes you look organized and professional. Remember to pack relevant documents such as extra resumes and reference lists, immigrant work-authorization papers, letters of recommendation, and information required on job applications. Bring at least one pen and pencil, and a notepad too.B. If the interviewer is formal, then you probably should be, too. If the interviewer is casual, then follow along while remaining courteous and professional. In either case, try to appear to be relaxed, but not too relaxed. It’s not a good idea to put your feet up on the interviewer’s desk!C. Avoid staring or you might make the interviewer uncomfortable, but don’t look away too often either. To some, failure to maintain a comfortable level of eye contact indicates that you are lying, reaching for answers or lacking confidence.D. It also helps you to formulate questions about the company and job. Interviewers typically expect you to ask such questions.E. If it’s possible without making a commotion, scoot your chair a little closer to the interviewer’s desk or take the chair closet to the desk, like you’re ready to dive right in. This shows interest and confidence. But don’t invade the interviewer’s personal space, a perimeter of about two feet by U. 8. standards.F. This shows that you are eager and punctual. If you’re not at least five minutes early for an interview, you’re five minutes late! But don’t arrive more than ten minutes early, aa it might be inconvenient for your interviewers. Definitely don’t be late! 44

鸡肝中硒的含量高于海参。( )

A. 对
B. 错