Students learn their lessons in class. They sit in the 小题1:c            listening to the teacher. This is a way of learning. Is this the 小题2:o     way for students to learn? Of course not. There is another way to learn. That is students can teach themselves. For 小题3:e         , if you can’t remember something when you are doing your 小题4:h       , what will you do? You can look at your books to 小题5:f       the answer.

How to teach yourself? The first thing you must do is reading. Read something you are小题6:i          in, or you have to read. The second is that you must ask yourself questions. A clever student is usually 小题7:g        at asking questions. The third is to answer the questions yourself by 小题8:t         hard, by reading books, and sometimes by asking

小题9:o         people. These are the ways of teaching yourself. If you keep doing like these for a long time, you are 小题10:s       to make great  progress in your study.

甲公司为增值税一般纳税人，适用的增值税税率为17%，商品、原材料售价中不含增值税。假定销售商品、原材料和提供劳务均符合收入确认条件，其成本在确认收入时逐笔结转。不考虑其他因素。2010年4月，甲公司发生如下交易或事项：
(1)销售商品一批，售价200万元，款项尚未收回。该批商品实际成本为150万元。
(2)支付给职工工资10万元。
(3)向乙公司转让一项专利权的使用权，一次性收取使用费20万元并存入银行，且不再提供后续服务，该专利权的预期使用寿命不能确定。
(4)销售一批原材料，增值税专用发票注明售价80万元，款项收到并存入银行。该批材料的实际成本为50万元。
(5)以银行存款支付管理费用20万元，财务费用10万元，营业外支出5万元。
(6)期末确认公允价值变动收益20万元。
(7)收到联营企业分派的现金股利5万元。
要求：根据上述资料，不考虑其他因素，回答下列第4题至第5题。

下列有关利润表项目的填列，说法正确的有 ( )。

A．“营业收入”项目为280万元

B．“营业成本”项目为200万元

C．“营业甜润”项目为90万元

D．“营业利润”项旨为95万元

E．“利润总额”项目为85万元