单词拼写。

1. Eating green food can help to keep you _____ (健康).

2. The store with a red sign sells _____ (男式) shoes and clothes.

3. People in the U. S. can't drink beer or wine before they _____ (满) 21.

4. The moon is shining brightly in _____ (透过) the window on her face.

5. The Iraq War _____ (持续) longer than expected.

6. She spoke so _____ (小) that I could hardly hear her at first.

7. It took the firemen quite some time to get to the _____ (二十) floor.

8. The children are fed up with _____ (唱) the same song again and again.

9. The Browns often leave their elder son by _____ (自己).

10. It is said that _____ (几个) more foreigners will come to our school soon.

注册税务师受托对某企业进行纳税审核，发现该企业某月份购进材料时，将应计入材料成本的运输费用10000元计入了销售费用，经核实当月期末材料结存成本为40000元，期末在产品结存成本为60000元，期末完工产品结存成本为150000元，本期销售成本发生额为100000元，则注册税务师调账时采用“按比例分摊法”计算的分摊系数为( )。

A．2.86%

B．3.23%

C．4%

D．10%