作为“十二五”期间重要的税改项目——营业税改增值税试点，引起了全社会的广泛关注。所谓“营改增”，在“十二五”规划纲要中的表述是“扩大增值税征收范围，相应调减营业税等税收”。对“营改增”的理解错误的是

加快硝酸钾固体在水中溶解的方法有____、____、____．

阅读下文，回答问题
                                                                                                  On the beach
    It is a fine day. A lot of people go to the beach to enjoy sunshine. Some people are swimming like fishes in the sea. On the beach，some young people are playing volleyball.
    Some of them are lying under the coconut trees. And some old people are chatting with each other. What are the children doing? Look! They are making castles with spade and sand. They are having fun。
⑴⑵⑶⑷⑸根据短文内容，判断正误；⑹根据短文内容填空。

有27个苹果，

读浙江省富阳市1955～2010年年平均气温变化示意图，据此回答18题。

富阳市55年间，年平均气温变化特点是