2011年12月31日前，按照地方市政规划和公路铁路建设等要求需限时拆迁的土地、房屋建筑物类资产（不含经地方政府同意将拟处置资产用于商业用途的资产处置事项），账面价值在（）以下的，由省局审批，报税务总局、财政部备案。
A.100万元（不含100万元）
B.200万元（不含200万元）
C.500万元（不含500万元）
D.800万元（不含800万元）
参考答案：D
A child's birthday party doesn't have to be a hassle; it can be a basket of fun, according to Beth Anaclerio, an Evaston mother of two, ages 4 and 18 months. "Having a party at home usually requires a lot of running around on the part of the parents, and often the birthday boy or girl gets lost in wild excitement. But it really doesn't have to be that way," said Anaclerio. Last summer, Anaclerio and her friend Jill Garlisle, a Northbrook mother of a 2-year-old, founded a home party-planning business called "A Party in a Basket." Their goal is to help parents and children share in the fun part of party planning, like choosing the subject or making a cake, while they take care of everything. Drawing on their experiences as mothers, they have created（制作）10 ready-to-use, home party packages. Everything a family needs to plan a party, except the cake and ice cream, is delivered to the home in a large basket. "Our parties are aimed for children 2 to 10."Anaclerio said, "and they're very interactive（互动）and creative in that they build a sense of drama based on a subject. For example, at the Soda Shoppe party the guests become waiters and waitresses and build wonderful ice cream creations." The standard ＄200 package for eight children includes a basket filled with invitations, gifts, games and prizes, paper goods, a party planner and the like. For more information, call Anaclerio at 708-864-6584 or Carlisle at 708-205-9141. 72. The main purpose of writing this text is ____. A. to share information about party planning B. to introduce the joys of a birthday party C. to announce a business plan D. to sell a service 73. The most important idea behind the kind of party planning described here is that ____. A. it brings parents and children closer together B. guests play a part in the preparation of a party C. parents are spared the trouble of sending invitations D. it provides a subject of conversation 74. What does the underlined word "hassle"（Paragraph 1） probably mean？ A. a party designed by specialists B. a plan requiring careful thought C. a situation causing difficulty or trouble D. a demand made by guests 75. Which of the following is most likely to be a party planner？
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