Networks can be interconnected by different devices. In the physical layer, networks can be connected by (11) or hubs, which just move the bits from one network to an identical network. One layer up we find bridges and switches, which operate at data link layer. They can accept (12) ,examine the MAC address, and forward the frames to a different network while doing minor protocol translation in the process. In the network layer, we have routers that can connect two networks. If two networks have (13) network layer, the router may be able to translate between the packer formats. In the transport layer we find transport gateway, which can interface between two transport connections. Finally, in the application layer, application gateways translate message (14) . As an example, gateways between Internet e-mail and X.400 e-mail must (15) the e-mail message and change various header fields.

15（）

A.analyze

B.parse

C.delete

D.create

增值税一般纳税人申请抵扣的防伪税控系统开具的增值税专用发票必须自该专用发票开具次日起90天内到税务机关认证。