2017年8月5日，甲公司向乙公司赊销一批商品。增值税专用发票上注明的价款为200万元，增值税税额为34万元，符合收入确认条件。9月15日，乙公司发现该批商品不符合要求，要求按不含税销售价格给予3%的折让。甲公司同意并开具了红字增值税专用发票。同日收到乙公司支付的货款。下列各项中，关于甲公司销售折让会计处理结果表述不正确的是（）。

[问答题]Abstract Expressionism　　Abstract expressionism was the name for an artistic movement that emerged in the USA during the 1950s. It was also known as the New York School since most of the important artists lived there, at least for a time. During World War II many influential artists had fled the fighting and persecution of Europe and ended up in New York. The Abstract Expressionist group were made up of artists who had either come from Europe or who were directly influenced by the styles and techniques of those who had.　　Abstract Expressionism is a term used for art that uses elements of Expressionism in an abstract way. They were also influenced by Surrealism. Expressionist artists used symbols and particular" styles of painting to express feelings or emotions. Surrealists tried to express the subconscious by using through the actual process of painting. The physical property of paint (what it was like) was what was important. The style and the subject (what the painting was of) had lost all significance.　　The recognition of the Abstract Expressionists by the art world meant that for the first time the USA became known as an important force in avant-garde art. The term avant-garde is often used in art, and is used to describe anything radically new or different. The Abstract Expressionists fitted this description perfectly. For the first time it was the physical act of painting that was important rather than the end product.　　The New York School was not, in the strictest sense, an artistic movement. The Abstract Expressionists included artists who had each developed their own individual styles. But there were enough similarities in the way they thought about and approached painting that gradually the group became known as the Abstract Expressionists.　　Jackson Pollock, Willem de Kooning, Helen Frankenthaler, Lee Krasner and Franz Kline all became recognized for a technique called "action painting". This was where spontaneous physical movement and gestures were used to produce paintings. The term "action painting" was originally used by the art critic Harold Rosenberg. He was referring to Jackson Pollock, who became famous for his "drip" paintings. Pollock used a revolutionary new technique, which involved dripping, pouring or squirting the paint from syringes directly onto the canvases. We now use the term "action painting" in a wider sense to refer to any technique of making a painting with energetic and spontaneous application of paint.　　Other artists who also fall under the title of Abstract Expressionists include Mark Rothko, Barnett Newman and Clyfford Still. These artists invented a softer, calmer technique where paint is applied with brushes in large areas, or "fields", of color covers the whole picture surface. This technique became known as "color field" painting.　　Both the "action" and "color field" painters shared methods and ideals. Paint is applied in bold, simple brushstrokes, dribbles or splashes, with blocks of color to make the maximum visual impact. The huge physical size of the paintings matched the artists’ grand philosophical ideas.　　Abstract Expressionists all shared a philosophy about painting. Paintings were a search for "truth", or the hidden meaning of life. The artists tried to find a way of painting that did not have to follow any particular style or "school" ofart. This way people would not associate the painting with anything else. They would just look at it as a painting and form their own ideas of what it meant.

[多选题]Which two statements are true regarding the USING clause in table joins?（）

[单选题]发包人支付工程进度款，应按照合同约定计量和支付，支付周期（）

[单选题]除记忆减退和定向障碍外，科萨科夫综合征同时还存在（）

[单选题]大面积烧伤时哪种细胞增高？（　　）

[单选题]老年痴呆症诊断中最早最突出的症状是（）

[单选题]患者男，45岁，既往健康，胸部X线片示右上肺浸润性肺结核，痰菌（＋）。常规口服异烟肼、利福平、乙胺丁醇，肌内注射链霉素。2周后患者仍有低热、盗汗。对该患者的处理方案是（）

[单选题]根据工商银行授信办法，采用债项授信方法核定核心企业上游供应商授信时，核心企业信用等级应在（）级（含）以上。

[判断题]企业劳动关系是指企业所有者、经营管理者、普通职工及其工会组织之间在企业的生产经营活动中形成的各种权、责、利关系。

[判断题]认沽权证从性质上讲，属于看跌期权。

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