[单项选择]患者，男，42岁。胃脘胀痛，攻痛连胁，嗳气频作，并呕逆酸苦，二便如常，舌苔薄白，脉沉弦。首选（）
A. 足阳明、足厥阴经穴
B. 足阳明经穴
C. 任脉、足太阴经穴
D. 手、足少阳经穴
E. 足太阳、督脉经穴

M: Say, Rason, what are you watching W: An old Japanese film. I wonder if I’m going to spend all my next year there. I’d better start familiarizing myself with the culture. M: You mean you are accepted into the program W: Yes. M: That’s wonderful. You must be excited. W: Excited and nervous. You know I owe a lot to Professor Mercheno. He wrote a letter of recommendation for me and he bought me a set of practice tapes and a book which goes with them. Just so I can work on my basic conversation skills. M: How much Japanese can you understand W: Not a lot at present. But I signed up for intensive Japanese this semester. M: I wish I were as talented as you are in foreign languages. I’d like to study abroad. W: Than why don’t you The university has lots of over- seas programs that don’t require mastery of a foreign language. The tuition is about the same. You just have to be the kind of person who is receptive to new ways of looking at things and wi
A. Taping some music.
B. Watching a film.
C. Making a video recording.
D. Writing a letter.

Z公司2010年的销售额为1500万元，净利为280万元，资产总额为2000万元。注册会计师在对该公司的2010年度报表审计时，发现了以下问题：
(1)资产负债表应收账款项目金额为900万元，应收账款总账为借方余额900万元，而应收账款明细账中有三家客户的余额为贷方余额，分别为50万元、60万元和90万元，该企业没有预收账款项目；
(2)设备修理费5000元记作12月份的费用，而发票上注明为11月份修理；
(3)审计人员清点现金，发现短缺600元；
(4)该公司长期借款12月份应计利息10万元尚未入账；
(5)该公司在建的一项固定资产价值500万元，估计使用年限10年，已于2010年6月完工并交付管理部门使用，但该公司的“在建工程”账户并未立即结转至“固定资产”账户，6月份起至年末又有该项固定资产的借款利息支出50万元，记入“在建工程”账户。
要求：
(1)注册会计师对以上问题应采取何种对策如果需要的话，请编制相应的调整或重分类分录；
(2)2010年12月31目的资产负债表上，“应收账款”项目的数额应该是多少