郑某是一名电脑工程师，他通过计算机终端访问甲公司的计算机信息系统，获得该公司的生产技术秘密。郑某将该技术秘密出卖给甲公司的竞争对手乙公司，获取了高额利润，郑某的行为给甲公司造成了重大经济损失，郑某的行为构成（） 非法侵入计算机信息系统罪。 侵犯商业秘密罪。 盗窃罪。 侵占罪。
Questions from 36 to 40 are based on the following passage: Questions from 36 to 40 are based on the following passage:。 Against this background, the WTO faces several daunting challenges. The first is to continue bringing down tariffs on traded goods. Average penalties have fallen steadily since the GATT’s formation but even the most open economies retain lofty barriers: for instance, America still charges a tariff of 14.6% on import of clothing, five times higher than its average levy.。 Resistance to tariff cuts is strongest in agriculture. According to Tim Josling, a trade expert at Stanford University, tariffs and other barriers on farm goods average a crippling 40% worldwide and create distortions that “destroy huge amounts of value”. A new set of global farm talk is planned to start in 1999. At the least, you might think, these could lock in impressive reforms in Latin America and encourage further watering-down of the European Union’s Common Agricultural Policy. But they will prove difficult: squabbles over agriculture almost sank the Uruguay round.。
下列关于现金折扣与商业折扣的说法，正确的是（） 商业折扣是指在商品标价上给予的扣除。 现金折扣是指债权人为鼓励债务人早日付款，而向债务人提供的债务扣除。 存在商业折扣的情况下，企业应收账款入账金额应按扣除商业折扣后的实际售价确认。 我国会计实务中采用总价法核算存在现金折扣的交易。 总价法是将未减去现金折扣前的金额作为实际售价，记作应收账款的入账价值。
Questions from 31 to 35 are based on the following passage: Questions from 31 to 35 are based on the following passage:。 The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.”。 Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).。 Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.。 Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents.。 Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.。
和壮族有关的关键词是 A、驼背粽。 B、铜鼓之乡。 C、歌圩节。 D、儋耳。 E、唐装。
下列各项中，会影响应收账款账面价值的有（）
