甲公司2×20年至2×22年与固定资产业务相关的资料如下：

资料一：2×20年3月2日，外购一台需安装的机器设备，支付购买价款为320万元、运费为10万元，设备当日已运抵企业，款项通过银行存款支付。2×20年5月15日，设备开始安装，安装过程中领用本企业外购原材料一批，成本为15万元，市场售价为20万元，应付安装人员工资5万元。

资料二：2×20年6月25日，设备安装完成并达到预定可使用状态，交付销售部门 使用。该设备预计使用10年，预计净残值为零，采用年限平均法计提折旧。

资料三：2×21年6月30日，生产设备因无法满足使用要求需进行更新改造。当日支付改造支出150万元，替换设备的账面价值为55万元，替换设备的残料入库金额25万 元，更新改造满足资本化条件。

资料四：2×21年9月30日，更新改造完成并达到预定可使用状态。甲公司预计该设备尚可使用5年，预计净残值率为5％，采用双倍余额递减法计提折旧。

资料五：2×22年9月15日，设备因使用不当报废，发生清理支出4万元。

不考虑相关税费等其他因素。

要求：

(1)编制甲公司购入及安装机器设备相关的会计分录。

(2)计算甲公司2×20年该设备应计提的折旧额并编制相关会计分录。

(3)编制2×21年6月30日至2×21年9月30日设备更新改造，以及达到预定可使用状态时相关会计分录。

(4)编制2×22年9月15日设备报废相关的会计分录。

合同是平等主体的自然人、法人、非法人组织之间（        ）民事权利义务关系的协议。

下列行为中为可行使撤销权的有（        ）。

（ ）是笔试的首要问题，其恰当与否决定了考核的效度。

坚持和加强党的全面领导，必须健全党的全面领导制度，发挥党在 各种组织中（   ）的领导核心作用，把党的领导贯彻到党和国家所有机构履行职责全过程。

目前,我国已经完成中央层面的政府绩效管理立法,各级地方政府在政府绩效管理立法方面也取得了较大的进展。()

强化理论中的强化类型有（ ）。

阅读下面的文章，根据文章内容给题目选择正确的答案。

　　Hard sell and soft sell are important business terms and useful strategies for sales staff to know and understand. Both of them can work. The effect depends on the type of customers and the type of products.

　　A hard sell is a kind of more direct and forceful sales tactics. The sales person just keeps explaining how good the product is, why people should buy it and even how the prices might increase if the consumer walks off.

　　A soft sell is a different approach. The sales person tries to build trust with consumers. He doesn’t put pressure on them to buy things, just recommending a product and letting the consumers make their own decisions.

　　An example of soft sell is to distribute free samples to which customers often respond favorably. Businesses can use free samples to build rapport and engage customers in products or services. Recommending products between friends is a little bit like doing soft selling. People don't really care if someone else buys the product. They are just giving their honest opinions and trying to be helpful.

　　Humor in advertising is also used to attract the consumer's attention and get them interested in the products or services. Customers often resist hard sales tactics, thus making soft-selling much more effective for success.

What's the topic and main idea of the passage?    1   

A. Selling Strategy – Sales Staff

B. Sales Staff – What Sales Staff Should Know

C. Selling Strategy – Hard Sell and Soft Sell Strategies

2. Customers often _________ hard sales tactics, thus making soft-selling more effective for success.   2   

A. resist

B. oppose

C. object

3. Examples of soft sell mentioned in the passage include __________.    3   

A. telling customers how good a product is

B. recommending products among friends

C. putting pressure on customers to buy products

4. Making humorous advertisements is one of the approaches companies use to __________.    4   

A. reduce selling costs

B. arouse people's interests

C. avoid the shortage of sales staff

5. According to the passage, __________.    5   

A. soft sell is expensive

B. hard sell is rarely resisted by customers

C. soft sell is preferred by business companies

不动产权属证书是权利人享有该不动产物权的证明。不动产权属证书记载的事项，应当与不动产登记簿一致；记载不一致的，除有证据证明不动产登记簿确有错误外，以不动产权属证书为准。