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督脉的主治特点是（）
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常用于治疗阴瘁、阴痛、痈疡的腧穴是（）
· Read the following extract from an article about French bank and answer the questions.· For each question 15-20, mark one letter A, B, C or D for the answer you choose. If you are buying a property in France, whether for a permanent or a holiday home, if is important to open a French bank account. Although it is possible to exist on traveller’s cheques, Eurocheques and credit cards issued by British banks, the fees for these services can be expensive. The simplest way to pay regular bills, such as electricity, gas, or telephone, particularly when you are not in residence, is by direct debit from your French account. To open a current account, you will need to show your passport and birth certificate and to provide your address in native country. You will be issued with a cheque book within weeks of opening the account. In France it is illegal to be overdrawn. All accounts must be operated in credit. However, there are no bank charges. Note that cheques take longer to clear in France than in Britain, and can only be stopped if stolen or lost. The easiest way to transfer money from a British bank to a French one is by bank transfer: simply provide your British bank with the name, address and number of your French bank account. The procedure takes about a week and costs between ￡ 25 and ￡ 40 for each transaction, depending on your British bank. Alternatively, you can transfer money via a French bank in London. You can also send a sterling cheque (allow at least 12 days for the cheque to be cleared), Eurocheques or traveller’s cheques. Finally, it is a good idea to make a friend of your French bank manager. His help can prove invaluable. The best title for this passage is ______.
一家公司出于财务报告的目的使用直线折旧法，但是出于报税的目的使用加速折旧法。下列（）会计科目在报税目的的财务报告中的金额低于在一般财务报告中的金额。
根据以下信息，回答第323题至第327题。一家公司今年的财务报表如下：资产负债表现金 100美元应收账款 200美元存货 50美元净固定资产 600美元合计 950美元应付账款 140美元长期负债 300美元股本 260美元留存收益 250美元合计 950美元损益表和留存收益销售额 3000美元商品销货成本 1600美元毛利 1400美元营业开支 970美元营业收入 430美元利息费用 30美元税前利润 400美元所得税 200美元净收入 200美元加：1月1日留存收益 150美元减：股利 100美元12月31日留存收益 250美元 该公司的边际利润是（）。
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