H公司为增值税一般纳税人，适用的增值税税率为17%。商品销售价格不含增值税，在确认销售收入时逐笔结转销售成本。假定不考虑其他相关税费。2012年3月份发生下列销售业务： (1)3日，向A公司销售商品1000件，每件商品的标价为80元，成本50元。为了鼓励多购商品，H公司同意给予A公司10%的商业折扣。商品已发出，货款已收存银行。 (2)5日，向B公司销售商品一批，开出的增值税专用发票上注明的售价为60000元，增值税额为10200元，商品实际成本40000元，已计提跌价准备5000元。H公司为了及早收回货款，在合同中规定的现金折扣条件为：2/10，1/20，n/30。 (3)13日，收到B公司扣除所享受现金折扣后的全部款项，并存入银行。假定计算现金折扣时不考虑增值税。 (4)15日，向C公司销售商品一批，开出的增值税专用发票上注明的售价为90000元，增值税额为15300元。货款尚未收到。 (5)20日，C公司发现15日所购商品不符合合同规定的质量标准，要求H公司在价格上给予8%的销售折让。H公司经查明后，同意给予折让，开具增值税专用发票(红字)。 (6)25日，因部分商品的规格与合同不符，A公司退回所购商品200件。当日H公司按规定向A公司开具增值税专用发票(红字)，销售退回允许抵减当期增值税销项税额，退回商品已验收入库，通过银行转账支付了退货款。 要求：根据上述资料，回答下列第(1)~(4)题：

根据业务(4)和(5)，下列处理正确的是( )。

A:业务(4)中，H公司应确认应收账款105300元 B:已经确认收入的销售商品发生的销售折让应该冲减当期的主营业务收入 C:H公司收到C公司转来的增值税专用发票后应冲减1224元的销项税额 D:已经确认收入的销售商品发生的销售折让应计入财务费用

某男性患者，70岁，冠心病病史，持续性心绞痛。N-NHPET心肌灌注静息(rest)显像，双嘧达莫药物负荷显像(stresstest)见图4-2。

显像图中左心室前壁显像剂分布表现为

A:可逆性心肌缺血 B:不可逆性心肌缺血 C:混合性心肌缺血 D:花斑样改变 E:反向再分布

某男性患者，70岁，冠心病病史，持续性心绞痛。N-NHPET心肌灌注静息(rest)显像，双嘧达莫药物负荷显像(stresstest)见图4-2。

显像图中左心室侧壁显像剂分布表现为

A:可逆性心肌缺血 B:不可逆性心肌缺血 C:混合性心肌缺血 D:花斑样改变 E:反向再分布

某男性患者，70岁，冠心病病史，持续性心绞痛。N-NHPET心肌灌注静息(rest)显像，双嘧达莫药物负荷显像(stresstest)见图4-2。

显像图中左心室下后壁显像剂分布表现为

A:可逆性心肌缺血 B:不可逆性心肌缺血 C:混合性心肌缺血 D:花斑样改变 E:反向再分布

某男性患者，71岁，左声门高中分化鳞癌TNM，行左声带切除术后15年再次出现声嘶，有咳嗽及咳痰情况。查体：喉部外形完整，双颈部未及肿大淋巴结。喉镜检查局部未见异常。既往有吸烟史30余年。

患者行胸部CT示右上肺可见一大小约4cm×2cm占位，周围有毛刺，纵隔淋巴结肿大明显。头颈部MR检查未见异常。查血NSE明显升高。考虑最有可能的诊断是

A:喉癌术后复发肺转移 B:第二原发肿瘤：肺癌可能 C:肺结核 D:炎性假瘤 E:原发灶不明肺转移性肿瘤

某，69岁，发热、咳嗽、神志淡漠、口唇发绀，T 40℃，肺部闻及湿啰音，HR 120次/分，RR 25次/分，BP 70/54mmHg，WBC 12.8某10/L，N O.96，胸片示：右下肺炎，1h内尿量仅20ml。

经生理盐水、血浆和碳酸氢钠等治疗后，为升高血压，并维持组织和器官的正常灌注，最常用的药物是

A:多巴胺 B:肾上腺素 C:多巴酚丁胺 D:地塞米松 E:异丙肾上腺素

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

Each day the men ran for approximately eight hours.

A:Right B:Wrong C:mentioned

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

In the middle of the day: the men usually stopped running.

A:Right B:Wrong C:mentioned

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

They sometimes felt sick because it was so hot.

A:Right B:Wrong C:mentioned

Across the Deserts

　　The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.

　　In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.

　　On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.

　　Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.

　　The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.

　　词汇：

　　Stretch / strɛtʃ / v. 延伸，伸展

　　Calorie / "kælərɪ / n. 卡(路里)，小卡，大卡

　　Quit / kwɪt / v. 停止，放

　　注释：

On their trip across the desert: the three men ran through five countries.

A:Right B:Wrong C:mentioned