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乙股份有限公司(以下简称乙公司)，属于增值税一般纳税人，适用的增值税税率为17%。乙公司2009年至2012年与固定资产有关的业务资料如下：(1)2009年12月1日，乙公司购入一条需要安装的生产线，取得的增值税专用发票上注明的生产线价款为1000万元，增值税税额为170万元；发生保险费3万元，款项均以银行存款支付；没有发生其他相关税费。 (2)2009年12月1日，乙公司开始以自营方式安装该生产线。安装期间领用生产用原材料实际成本为12万元，发生安装工人工资5万元，没有发生其他相关税费。该原材料未计提存货跌价准备。 (3)2009年12月31日，该生产线达到预定可使用状态，当日投入使用。该生产线预计使用年限为6年，预计净残值为12万元，采用年限平均法计提折旧。 (4)2010年12月31日，乙公司在对该生产线进行检查时发现其已经发生减值。 乙公司预计该生产线未来5年现金流量的现值为708万元；该生产线的公允价值减去处置费用后的净额为600万元。计提减值后，该生产线的预计尚可使用年限为5年，预计净残值为8万元，采用年限平均法计提折旧。 (5)2011年6月30日，乙公司采用出包方式对该生产线进行改良。当日，该生产线停止使用，开始进行改良。在改良过程中，乙公司以银行存款支付工程总价款122万元。 (6)2011年8月20日，改良工程完工验收合格并于当日投入使用，预计尚可使用年限为8年，预计净残值为10万元，采用年限平均法计提折旧。2011年12月31日，该生产线未发生减值。 [要求] 编制2009年12月1日购入该生产线的会计分录。
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B注册会计师是Y公司2009年度财务报表审计的审计项目负责人，在审计过程中，需对负责生产循环审计的助理人员提出的相关问题予以解答，并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。 如果通过监盘发现被审计单位存货账面记录与经监盘确认的存货发生重大差异，注册会计师采用的程序可能无效的是( )。
(See) ______ that the old man was dying, the neighbor sent for a doctor without any delay.
在面向对象程序设计中，从外面看只能看到对象有外部特征，而不知道也无须知道数据的具体结构以及实现操作的算法，这称为对象的______。
"Family" is of course an elastic word. But when British people say that their society is based on family life, they are thinking of "family" in its narrow, peculiarly European sense of mother, father and children living together alone in their own house as an economic and social unit. Thus, every British marriage indicates the beginning of a new and independent family-hence the tremendous importance of marriage in British life. For both the man and the woman, marriage means leaving one’s parents and starting one’s own life. The man’s first duty will then be to his wife, and the wife’s to her husband. He will be entirely responsible for her financial support, and she for the running of the new home. Their children will be their common responsibility and theirs alone. Neither the wife’s parents nor the husband’s, nor their brothers or sisters, aunts or uncles, have any right to interfere with them-they are their own masters. Readers of novels like Jane Austen’s Pride and Prejudice will know that in former times marriage among wealthy families was arranged by the girl’s parents, that is, it was the parents’ duty to find a suitable husband for their daughter, preferably a rich one, and by skillful encouragement to lead him eventually to ask their permission to marry her. Until that time, the girl was protected and maintained in the parents’ home, and the financial relief of getting rid of her could be seen in their giving the newly married pair a sum of money called a dowry (嫁妆). It is very different today. Most girls of today get a job when they leave school and become financially independent before their marriage. This has had two results: a girl chooses her own husband, and she gets no dowry. Everything is decided in a family ______
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