两个以上党员（）共同故意违纪的，对为首者，除《中 * * 党纪律处分条例》分则中另有规定的外，（）处分。
参考答案：含两个；从重
企业应以交易或者事项的法律形式而不是经济实质作为进行会计确认、计量和报告的依据。
In contrast to the new teachers, the middle-standing and veteran teachers seem to have made a remarkable improvement in their ability to ______.
A．be fair to any pupil
B．evaluate pupils' progress
C．present materials clearly
D．understand and play with pupils
