患儿女，2岁3个月，因“发热7d”来诊。体温39℃左右，用“退热药”可暂时退热，伴咳

解方程：x²-2x=2x+1．

某注册税务师2009年3月在对企业2008年纳税审核时，发现企业预付2009年度的租房费用时所做的会计处理为： 借：管理费用 500000贷：银行存款 500000 则以下调整分录中正确的是( )。

A．借：待摊费用 500000 贷：本年利润 500000

B．借：以前年度损益调整 500000 贷：利润分配一未分配利润 500000

C．借：预付账款 500000 贷：以前年度损益调整 500000

D．借：待摊费用 500000 贷：以前年度损益调整 500000

After extensive research, retired portfolio manager Justin Blake, CFA, purchased 20000 shares of a small public company. He then posted messages on several Internet bulletin boards. The message read, "This stock is going up once the pending patents are released. The stock is a buy at anything below $3. I just bought 20000 shares for my personal account. I have done some close research on this company." According to the Standards of Practice Handbook, Blake most likely violated the Standard or Standards associated with:（）

A. Conflicts of Interest and Integrity of Capital Markets.

B. Integrity of Capital Markets, but not Conflicts of Interest.

C. neither Conflicts of Interest nor Integrity of Capital Markets.

某汽车租赁公司（属于营改增一般纳税人），2015年1月汽车租赁收入为500万元，购进用于租赁的汽车10辆，取得机动车销售统一发票上的价税合计120万元，购进用于办公的汽车1辆，取得机动车销售统一发票上的价税合计28万元，该公司1月应纳增值税是（）。

A.25

B.51.15

C.55.21

D.64.6