甲公司开发一条X生产线。该生产线于2×22年1月动工，预计2×24年1月完工。2×23年关于X生产线建造的相关事项如下：（1）领用公司材料一批，该批材料市场售价为1000万元，账面价值为800万元；（2）生产线使用资金为：一般借款1000万元，定向增发股票募集的资金2000万元，全部资金已投入使用；（3）为建造工程支付可行性研究费10万元和临时设施费200万元；（4）为测试生产线效果，对其进行试生产，并将生产出的样本对外出售。不考虑其他因素，下列各项会计处理表述中，正确的是（   ）。

张老师根据深受幼儿欢迎的动画片《喜羊羊与灰太狼》编写了一部幽默、欢快的童话剧。但是在选择角色时，却遇到了难题——没有幼儿愿意演灰太狼。小朋友们都说：“灰太狼是坏的，我不要当坏人。”小朋友们的话体现了他们(    )。

关于质押的说法， 正确的是（   ）。

Passage 1    A lyric is a subjective poem of intense personal emotion whose principal quality is its musical form. Poe, master of the lyric, was led to explain all poetry as the thythmical creation of beauty in words. Because great poetry is often pure music, haunting melody, and chiming syllables, the reader should not glance through poetry as he read his newspaper or the latest magazine-skipping a word here and a line there, and still hope to get what the author had intended for him. Poetry being music, like all other forms of music, it gains its meaning when interpreted by the human voice.    It is the special function of lyrical poetry to give pleasure through this musical quality no less than through fine contemplation of beauty it inspires-beauty of thought, of feeling, of expression, and of technical skill. But poetry is more than a great pleasure. It should also be an outlet for our own unspoken thoughts and our varied moods. It makes our choked-up passageways of speech, giving adequate expression to our pent-up loves and joys and glories, and fumishes release and relief to our fears, grieves and sorrows. A great poet takes our half-formed thoughts, or suppressed moods, our crushed desires, and needs, and leads them out into the open, endowing them with a harmony, and completeness ...    Great verse can help to vitalize our thinking about the commonplace and elemental in life, and can idealize and give meaning to the simplest things in creation. Listen to Tennyson:    Flower in the crannied wall,    I pluck you out of the crannies,    I hold you here, root and all, in my hand,    Little flower-but if I could understand,    What you are, root and all, and all in all,    I should know what God and man is.
According to the author, a great poet is one who ______ .

教师王某因为小学生李某曾经偷拿过别人的东西，拒绝推荐李某参加学校的演讲比赛，王某的做法( )。

在期货价差套利中，交易者不仅关注某一个期货合约的价格向哪个方向变动，还要关注相关期货合约之间的价差是否在合理的区间范围内。

下列有关风险评估的说法中，错误的是()。

贷款分类应遵循的原则不包括（  ）。

企业对被投资企业采用权益法核算的，在持股比例不变的情况下，对因被投资单位除净利润、其他综合收益和利润分配以外的所有者权益的其他变动，应按持股比例确认（  ）。

商业银行对个人住房贷款合作机构审查时，分析其偿债能力，重点看（　　）。

患者形体肥胖，近半年月经延后，经量少，色淡质黏腻，渐至月经停闭，胸闷泛恶，神疲倦怠，纳少痰多，色白，苔腻，脉滑。治疗应首选的方剂是