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制定会计电算化发展规划并组织实施是财政部门管理会计电算化的基本任务之一。（）
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TEXT B In a democratic society citizens are encouraged to form their own opinions on candidates for public office, taxes, constitutional amendments, environmental concerns, foreign policy, and other issues. The opinions held by any population are shaped and manipulated by several factors: individual circumstances, the mass media, special-interest groups, and opinion leaders. Wealthy people tend to think differently on social issues from poor people. Factory workers probably do not share the same views as white-collar collar, nonunion workers. Women employed outside their homes sometimes have perspectives different from those of full-time homemakers. In these and other ways individual status shapes one’s view of current events. The mass media, especially television, are powerful influences on the way people think and act. Government officials note how mail from the public tends to "follow the headlines". Whatever is featured in newspapers and magazines and on television attracts enough attention that people begin to inform themselves and to express opinions. The mass media have also created larger audiences for government and a wider range of public issues than existed before. Prior to television and the national editions of newspapers, issues and candidates tended to remain localized. In Great Britain and West Germany, for example, elections to the national legislatures were usually viewed by voters as local contests. Today’s elections are seen as struggles between party leaders and programs. In the United States radio and television have been beneficial to the presidency. Since the days of Franklin D. Roosevelt and his "fireside chats", presidents have appealed directly to a national audience over the heads of Congress to advocate their programs. Special-groups spend vast sums annually trying to influence public opinion. Public utilities, for instance, tried to sway public opinion in favor of nuclear power plants. Opposed to them were citizens’ organizations that lobbied to halt the use of nuclear power. During the 1960s the American Medical Association conducted an unsuccessful advertising campaign designed to prevent the passage of medicare. Opinion leaders are usually such prominent public figures as politicians, show-business personalities, and celebrity athletes. The opinions of these individuals, whether informed and intelligent or not, carry weight with some segments of the population. Some individuals, such as Nobel Prize winners, are suddenly thrust into public view by the media. By quickly reaching a large audience, their views gain a hearing and are perhaps influential in shaping views on complex issues. (393 words) The second paragraph is mainly about ______.
操作人员离开计算机机房前，应执行相应命令退出会计软件。（）
案例分析题(共12题。由单选和多选组成)北京市某房地产开发公司，2009年发生以下业务：(1)1月签订土地使用权出让合同，承受市区一处土地的使用权，按合同规定应支付土地出让金7000万元，后经申请减免1000万元；(2)以上述土地开发建设普通标准住宅楼、医院和写字楼各一栋，占地面积各为1/3；(3)住宅楼开发成本2000万元，无法提供金融机构证明利息支出具体数额；(4)住宅楼配套的医院开发成本200万元，无法准确分摊利息支出，根据相关规定，医院产权属于住宅楼全体业主所有；(5)写字楼开发成本3000万元，分摊到的利息支出300万元且能提供金融机构证明，其中包括超过贷款期限的利息10万元和罚息30万；(6)11月份全部竣工验收后，公司将住宅楼全部出售，签订合同取得收入10000万元。将写字楼的50%，签订合同按市场价4000万元出售；写字楼剩下的50%对外投资开设一商场，签订合同共担经营风险，当年收到25万元。其他相关资料：该房地产公司所在省规定，按土地增值税暂行条例规定的最高限额计算扣除房地产开发费用，契税已计入开发成本中，契税税率为5%。根据上述资料和税法有关规定，回答下列问题： 计算2009年应缴纳的土地增值税为（）万元。
中国境内各单位应用的会计核算软件，应当符合《会计核算软件基本功能规范》的基本要求。（）
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