个人独资企业综合税率控制在4.6%左右合理解决税负压力的问题

THE ACCOUNTING REVIEWV ol.82,No.52007pp.1141–1170Accruals Quality and Internal Controlover Financial ReportingJeffrey T.DoyleUtah State UniversityWeili GeUniversity of WashingtonSarah McVayUniversity of UtahABSTRACT:We examine the relation between accruals quality and internal controlsusing705firms that disclosed at least one material weakness from August2002toNovember2005andfind that weaknesses are generally associated with poorly esti-mated accruals that are not realized as cashflows.Further,wefind that this relationbetween weak internal controls and lower accruals quality is driven by weakness dis-closures that relate to overall company-level controls,which may be more difficult to‘‘audit around.’’Wefind no such relation for more auditable,account-specific weak-nesses.Wefind similar results using four additional measures of accruals quality:dis-cretionary accruals,average accruals quality,historical accounting restatements,andearnings persistence.Our results are robust to the inclusion offirm characteristics thatproxy for difficulty in accrual estimation,known determinants of material weaknesses,and corrections for self-selection bias.Keywords:earnings quality;accruals quality;internal control;material weaknesses.Data Availability:All data used in the paper are available from publicly available sourcesnoted in the text;the data on internal control weaknesses are avail-able in machine-readable form from the authors upon request.I.INTRODUCTIONI n this paper we examine the relation between accruals quality and the internal controlenvironment of thefirm.By definition,when there is a material weakness in internal control,there is‘‘more than a remote likelihood that a material misstatement of theWe thank two anonymous reviewers,Dan Cohen,Patty Dechow,Dan Dhaliwal(the editor),Ilia Dichev,Kalin Kolev,Russ Lundholm,Matt Magilke,Zoe-V onna Palmrose,Christine Petrovits,Cathy Shakespeare,Tom Smith, and Suraj Srinivasan for their helpful comments and suggestions.This paper has also benefited from comments received at the20054-School Conference at Columbia University,the2005AAA Midwest Regional Meeting,the 2006AAA FARS Midyear Meeting,the2006Accounting and Finance Association of Australia and New Zealand Annual Meeting,the2006International Symposium on Audit Research Conference,and the University of Michigan. Editor’s note:This paper was accepted by Dan Dhaliwal.Submitted August2005Accepted January200711411142Doyle,Ge,and McVayAccruals Quality and Internal Control over Financial Reporting 1143The Accounting Review,October 2007Although there are several plausible explanations for the weaker results using the Section 404disclosures,one obvious difference between Sections 302and 404is the increased level of scrutiny under Section 404,which requires an audit opinion on the internal controls by the external auditors.It is possible that external auditors applied a lower effective threshold for Section 404compared to management’s threshold under Section 302and therefore identified a greater number of material weaknesses that lacked real financial reporting con-sequences.We discuss these results and other possible explanations later in Section IV .Our paper makes two primary contributions.First,we extend the literature on earnings/accruals quality.Conceptually,it makes sense that a good internal control system is the foundation for high-quality financial reporting,since strong internal controls likely curtail both procedural and estimation errors,as well as earnings management.Our findings present empirical evidence to support this fundamental link between internal controls and accruals quality.In addition,our paper extends this basic research question by (1)examining the types of material weaknesses (company-level versus account-specific),(2)distinguishing between the Section 302versus 404reporting regimes,(3)using a cross-section of five earnings/accruals quality measures,and (4)controlling for self-selection bias through the use of both a Heckman (1979)two-stage process and a propensity score matching approach (LaLonde 1986).Second,our paper provides empirical evidence on the effectiveness of Sections 302and 404of Sarbanes-Oxley.These sections have been among the most cumbersome of the new legislation,with many critics alleging that the costs of compliance far exceed any benefits.We find that the most informative material weakness disclosures (i.e.,those that are associated with real economic events such as lower accruals quality)are those that relate to more serious,company-level problems for both Sections 302and 404.Fur-thermore,the company-level disclosures made under Section 302seem to be more strongly related to lower accruals quality than the company-wide disclosures under Section 404.The disclosures of material weaknesses that report less serious,account-specific problems under both Sections 302and 404do not appear to be effective in our tests at identifying firms with lower financial reporting quality.Since the implementation of Sections 302and 404of Sarbanes-Oxley is fairly new,there are a number of concurrent papers in this area.Our findings are generally consistent with and complementary to these other papers.First,our main finding—that material weak-nesses are associated with lower accruals quality—is consistent with several other papers that examine this relation employing varying time periods,accruals quality proxies,and types of deficiencies (Ashbaugh-Skaife et al.2006;Bedard 2006;Chan et al.2005;Hogan and Wilkins 2005).2Second,our finding that the more auditable account-specific weak-nesses are not associated with lower accruals quality is complementary to Hogan and Wilkins (2006)who find that audit fees are abnormally high for firms with an internal control deficiency in the year preceding the deficiency disclosure,indicating that auditors are able to reduce the impact of poor controls through substantive testing.Finally,our conclusion that it is the internal control problem that is the root cause of the lower accruals quality is supported by Ashbaugh-Skaife et al.(2006)and Bedard (2006)who find that accruals quality improves in the year following the reported internal control problem for 2This finding also complements and motivates recent studies that examine market reactions to these disclosures as well as differences in the implied cost of capital for firms with weak internal controls (e.g.,Beneish et al.2006;DeFranco et al.2005;Hammersley et al.2008;Ogneva et al.2007).1144Doyle,Ge,and McVay The Accounting Review,October 2007firms that appear to have remediated their deficiencies.3In sum,the papers in this area jointly present a fairly cohesive picture of how internal controls affect accruals quality.The paper proceeds as follows.The next section motivates our hypotheses,and Section III describes our sample selection and variable definitions.Section IV presents our main results,and Section V describes our robustness tests.A summary and concluding remarks are offered in the final section.II.HYPOTHESESInternal control over financial reporting is defined as ‘‘a process ...to provide reason-able assurance regarding the reliability of financial reporting’’(PCAOB 2004)(emphasis added).By definition,good internal control is supposed to result in more reliable financial information.Internal controls aim to prevent and/or detect errors or fraud that could result in a misstatement of the financial statements.However,there is limited empirical evidence in the existing literature regarding the relation between the quality of internal control and the quality of accounting information.4A major reason is lack of data on internal control;in general,it is difficult to directly observe or verify internal control quality (Kinney 2000).Our sample is generated from the disclosures of material weaknesses in internal controls that first appeared as a result of Section 302of Sarbanes-Oxley,which requires that officers certify the financial statements,including the effectiveness of the internal control over financial reporting,and any material changes in internal control.Material weaknesses have also been disclosed in conjunction with Section 404requirements,which became effective for accelerated filers for fiscal years ending after November 15,2004.5Section 404requires that management issue a report on internal control over financial reporting,and that auditors attest to their findings.The unaudited internal control disclosures under Section 302are meant to be a transition to the full ‘‘attestation’’regime under Section 404,with Section 404becoming the ongoing internal control reporting mechanism.However,as the date for non-accelerated filers to comply with Section 404has been extended several times (most recently to December 15,2008for full attestation),internal control disclosures continue to be reported under Section 302for these smaller companies.Regardless of the origin of the material weakness disclosure,all else equal,we expect these disclosures to be informative about the quality of firms’accruals.3Altamuro and Beatty (2006)examine the impact of the FDICIA-mandated internal control reforms within the banking industry and find that these reforms led to improvements in earnings quality for banks affected by the regulation relative to unaffected banks during the same period.Their findings are also consistent with poorer internal control resulting in lower earnings quality.4In related work,Krishnan (2005)finds that internal control problems are negatively associated with the quality of the audit committee.To the extent that audit committee quality and internal control quality are positively associated,this finding supports our hypothesis.As noted in the introduction,there are several concurrent works examining earnings quality and internal control problems (e.g.,Ashbaugh-Skaife et al.2006;Hogan and Wilkins 2005).5Section 302of the Sarbanes-Oxley Act became effective for fiscal years ending after August 29,2002for all SEC registrants.Section 404became effective for fiscal years ending after November 15,2004for accelerated filers,a classification that generally includes public firms with a market capitalization of at least $75million (the due date was extended an additional 45days for accelerated filers with a market capitalization of less than $700million in November 2004).For non-accelerated filers,Section 404will be effective for years ending on or after December 15,2007for management assessment of the effectiveness of internal control and December 15,2008for the auditor’s attestation report.Since the reporting requirements differ on important dimensions that are likely correlated with accruals quality,we conduct sensitivity analyses that differentiate between Section 302and 404disclosures.These alternative results are discussed in Section IV .Accruals Quality and Internal Control over Financial Reporting1145 Prior research on earnings quality is generally related to accruals quality(Dechow and Schrand2004),and that is also the focus in this paper.Accruals can be of poor quality for two basic reasons:(1)management could intentionally bias accruals through earnings man-agement and(2)unintentional errors in accrual estimation could occur because it is difficult to predict an uncertain future,or simply because there are insufficient controls in place to detect errors.Both of these roles have been investigated in the existing literature.With respect to earnings management,managers have been shown to use‘‘discretionary accruals’’to manage earnings in various settings,such as prior to equity offerings(e.g.,Rangan1998; Teoh et al.1998).As for unintentional errors,Dechow and Dichev(2002)point out that the quality of accruals and earnings are not limited to managerial opportunism,but are also related to the inherent difficulty in estimating accruals forfirms with certain characteristics (e.g.,longer operating cycles).They measure the quality of accruals by the extent to which the accruals map into cashflows.In general,theyfind that the quality of accruals is poorer forfirms with certain characteristics,such as a high proportion of losses,more volatile sales and cashflows,lower total assets,and longer operating cycles.We expect that weaknesses in internal control will result in lower accruals quality because,by definition,they have the potential to allow errors in accrual estimation to occur and impact the reportedfinancial statements.These potential errors include both intentional (earnings management)and unintentional(poor estimation ability)errors.For a company with weak controls,intentionally biased‘‘discretionary’’accruals could be greater by failing to limit management’s ability to manage earnings(e.g.,by segregating duties).Uninten-tional errors could be higher if weak controls result in more estimation errors for difficult to estimate accruals(e.g.,by failing to ensure that qualified personnel are calculating es-timates)and allow more procedural errors(e.g.,by failing to have appropriate reconcilia-tions and reviews in place).As an example,Cardiodynamic International disclosed a ma-terial weakness related to the frequency of their analysis of the inventory obsolescence provision.This material weakness most likely resulted in estimation errors related to its inventory accounts,which may have been intentional to allow the understatement of ex-penses.These estimation errors,caused by the material weakness in internal control,likely resulted in lower overall accruals quality for Cardiodynamic.This leads to ourfirst hypothesis:H1:Material weaknesses in internal control are negatively associated with accruals quality.Ourfirst hypothesis is based on the notion that good internal control overfinancial reporting is an effective internal monitoring device and results in higher qualityfinan-cial reporting.However,the hypothesis does not consider external monitors.It is possible that auditors increase substantive testing when encountering weak internal controls.In other words,internal controls and substantive testing could be substitutes in producing high-quality accruals(e.g.,Wright and Wright1996).Our next hypothesis,therefore,is related to the‘‘auditability’’or potential severity of the internal control weaknesses.While a material weakness is the most severe type of internal control deficiency,within the material weakness classification the severity of internal control problems varies sub-stantially.Moody’s(the bond-rating company)proposes that material weaknesses fall into one of two categories.Account-specific material weaknesses relate to controls over specific account balances or transaction-level processes.Moody’s suggests that these types of ma-terial weaknesses are‘‘auditable,’’and thus do not represent as serious a concern regarding the reliability of thefinancial pany-level material weaknesses,however,The Accounting Review,October20071146Doyle,Ge,and McVay The Accounting Review,October 2007relate to more fundamental problems such as the control environment or the overall financial reporting process,which auditors may not be able to ‘‘audit around’’effectively.Moody’s suggests that company-level material weaknesses call into question not only management’s ability to prepare accurate financial reports,but also its ability to control the business (Doss and Jonas 2004).6The disclosure by Nitches,Inc.,illustrates a typical ‘‘company-level’’material weakness:In October 2004,our management concluded that there were certain material weak-nesses in our internal controls and procedures.The material weaknesses noted related to segregation of duties in the payroll process and in the monthly closing process;inadequate review and approval of management-level adjustments and entries.We have discussed these material weaknesses with our auditors,Moss Adams,LLP,who have recommended taking steps to alleviate the inadequate segregation of duties within these areas.This internal control problem could feasibly affect accruals quality.The lack of proper checks and balances might result in procedural errors,while inadequate review of mana-gerial adjustments might facilitate earnings management.Thus,we expect Nitches to exhibit poorer accruals quality than a similar firm (with respect to size,operating cycle,etc.)without a material weakness in internal control.A seemingly less severe ‘‘auditable’’ma-terial weakness was reported by I-Flow Corporation:As part of the annual audit process,a material weakness was identified in our controls related to the application of generally accepted accounting principles,specifically re-lated to the classification of the Company’s short-term investments,resulting in the Company reclassifying approximately $34million of cash and cash equivalents to short-term investments.It is not clear that this weakness would result in lower accruals quality.The distinction between company-level and account-specific material weaknesses is especially important for the more recent material weakness disclosures in our sample.These disclosures appear to be more conservative,and,per discussions with auditors,might be overly conservative.This leads to our second hypothesis:H2:Company-level material weaknesses have a stronger negative relation with accrualsquality than account-specific material weaknesses.III.DATA,SAMPLE SELECTION,AND V ARIABLE DEFINITIONSIdentifying and Classifying Firms with Material WeaknessesAs mentioned above,material weaknesses in internal control have only been widely disclosed in SEC filings since August 2002.To collect our test firms,we search 10-K Wizard (10-Ks,10-Qs,and 8-Ks;)using the keywords ‘‘mate-rial weakness’’and ‘‘material weaknesses’’from August 1,2002through October 31,2005.6It might seem that auditors should also be able to substantively test company-level weaknesses,however,the general nature of these weaknesses does not pinpoint where additional substantive testing should occur,while the account-specific weaknesses highlight a specific area where auditors can then focus more attention.Accruals Quality and Internal Control over Financial Reporting 1147The Accounting Review,October 2007We include only those firms that classify their internal control problem(s)as a material weakness,the most severe internal control deficiency.7We focus on material weaknesses for two reasons.First,it is the most severe type of deficiency in internal control and the most likely to affect accruals quality.Second,the disclosure of material weaknesses is effectively mandatory,while the disclosure of lesser ‘‘significant deficiencies’’is unambig-uously voluntary (see footnote 19).Focusing on the more mandatory disclosures helps avoid self-selection issues associated with voluntary disclosures.This procedure identifies 1,210firms that disclosed at least one material weakness from August 2002to November 2005,outlined in Table 1,Panel A.Of these firms,164are not covered by Compustat,and 79companies in our sample disclosed a material weakness related to lease accounting in 2005.These disclosures were responses to the views expressed by the Office of the Chief Accountant of the SEC in a February 7,2005letter to the AICPA.Due to the narrow,technical nature of this issue,we exclude these firms from our analysis (the inclusion of these firms leads to very similar results).If a parent and subsidiary both file with the SEC and report the same material weakness,then we include only the parent company and remove the subsidiary from our control firms if the subsidiary is covered by Compustat (17firms).We also exclude from our control sample the 100firms identified by Compliance Week ()as having a significant deficiency that does not reach the severity of a material weakness,in order to create a more powerful test between firms with clear internal control problems (firms reporting material weak-nesses)and those with no apparent internal control problems.Next,259(1,974)of our material weakness (control)sample firms have insufficient data to calculate our measure of accruals quality.We also eliminate three material weakness firms and 14control firms that were involved in a significant merger (greater than 50percent of sales)during the accruals quality estimation period,because the merger could result in mismatched current accruals and future cash flows (Hribar and Collins 2002).A significant merger is identified in Com-pustat footnote 1as ‘‘AB.’’These restrictions result in a sample of 705(3,280)material weakness (control)firms with non-missing accruals quality data and 645(2,943)mater-ial weakness (control)firms in our multivariate tests.8We summarize our sample selection process in Table 1,Panel A.We next classify firms as having either a company-level or account-specific material weakness in order to test the hypothesis that more severe,company-level weaknesses will be more negatively associated with accruals quality.We provide examples of each category in Appendix A.These classifications are mutually exclusive;if a firm has both company-level and account-specific weaknesses,then we code the firm as having a company-level material weakness.In some cases,it is straightforward to categorize a disclosure as company-level;for example,when ‘‘ineffective control environment’’or ‘‘management 7A material weakness is ‘‘a significant deficiency,or combination of significant deficiencies,that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected,’’as defined by the Public Company Accounting Oversight Board (PCAOB)under Auditing Standard No.2.A significant deficiency is defined as ‘‘a control deficiency,or combination of control deficien-cies,that adversely affects the company’s ability to initiate,authorize,record,process,or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the company’s annual or interim financial statements that is more than incon-sequential will not be prevented or detected’’(PCAOB 2004,para.9).8Of the 645material weakness firms in our final sample,eight were disclosed in 2002,55in 2003,207in 2004,and the remaining 375in 2005.Of the 375disclosures in 2005,276(74percent)correspond to our estimate of 404filers (a float greater than or equal to $75million).Only 15(7percent)of the disclosures from 2004correspond to 404filers (a float of greater than or equal to $75million and a filing date after November 14,2004).1148Doyle,Ge,and McVayThe Accounting Review,October 2007TABLE 1Sample Selection and Variable DefinitionsPanel A:Sample SelectionMaterial Weakness Sample Identified material weakness firms from August 2002to November 20051,210Less firms not covered by Compustat(164)Total material weakness firms covered by Compustat1,046Less firms with material weaknesses related only to accounting for leases (79)Less firms with unavailable data on accruals quality (259)Less firms with extreme merger and acquisition activity in the accruals quality estimation period (3)Total material weakness firms examined in univariate tests705Less firms with unavailable data for control variables(60)Total material weakness sample used in multivariate regressions645Compustat Control SampleAll Compustat firms with 2003data 6,431Less firms identified as having a material weakness (1,046)Less firms identified as having an internal control weakness other than a material weakness by Compliance Week (100)Less firms identified as the subsidiary of a material weakness firm (17)Less firms with unavailable data on accruals quality (1,974)Less firms with extreme merger and acquisition activity in the accruals quality estimation period (14)Total control firms examined in univariate tests3,280Less firms with unavailable data for control variables(337)Total control sample used in multivariate regressions2,943Panel B:Variable DefinitionsVariableDefinition Material Weakness DisclosuresMWAn indicator variable that is equal to 1if the firm disclosed a material weakness in internal control in our sample period (August 2002to November 2005),and 0otherwise.MW Account-Specific (Company-Level)An indicator variable that is equal to 1if the firm disclosed a material weakness in internal control in our sample period (August 2002to November 2005)related to an auditable account (a more pervasive company-wide problem),and 0otherwise.Accruals Quality Measures Accruals Quality (AQ)The standard deviation of the residuals from the Dechow and Dichev (2002)accruals quality measure,as adjusted by McNichols (2002)and Francis et al.(2005),measured from 1996–2002(see Section III).Discretionary Accruals The average of the absolute value of discretionary accruals from 1996–2002,where discretionary accruals are calculated following Becker et al.(1998).Average Accruals QualityThe average of the absolute value of the residuals from the Dechow and Dichev (2002)accruals quality measure,as adjusted by McNichols (2002)and Francis et al.(2005),measured from 1996–2002.(continued on next page )Accruals Quality and Internal Control over Financial Reporting1149The Accounting Review,October 2007TABLE 1(continued)VariableDefinition Historical RestatementAn indicator variable that is equal to 1if the firm was listed by the GAO as having restated their financial statements from 1997–2002,and 0otherwise.Earnings Persistence The coefficient on earnings from a cross-sectional regression of current earnings on one-year-ahead earnings estimated from 1996–2002.Innate Firm Characteristics That Affect Accruals QualityLoss ProportionThe ratio of the number of years of losses (Compustat annual data item #123)relative to the total number of years of data from 1996–2002.Sales VolatilityThe standard deviation of sales (data item #12),scaled by average assets (data item #6),from 1996–2002.CFO VolatilityThe standard deviation of cash from operations (data item #308),scaled by average assets,from 1996–2002.Total AssetsThe log of total assets (data item #6)from 2003Compustat.Operating Cycle The log of the average of [(Sales/360)/(Average Accounts Receivable)ϩ(Cost of Goods Sold/360)/Average Inventory)],calculated from 1996–2002.Additional Material Weakness Determinants That Could Be Related To Accruals Quality Firm AgeThe log of the number of years the firm has CRSP data as of 2003.SegmentsThe log of the sum of the number of operating and geographic segments reported by the Compustat Segments database for the firm in 2003.Extreme Sales GrowthAn indicator variable that is equal to 1if year-over-year industry-adjusted sales growth (data item #12)from 2002to 2003falls into the top quintile,and 0otherwise.Restructuring Charge The aggregate restructuring charges [data item #376ϫ(Ϫ1)]in 2003and 2002,scaled by the firm’s 2003market capitalization.override’’is specifically identified as a material weakness in the disclosure.However,most disclosures are not so forthcoming.Thus,if a firm has material weaknesses related to at least three account-specific problems,we classify the firm as having a company-level ma-terial weakness.In two cases,the firm has insufficient information to code the disclosure;we classify both of these disclosures as company-level.Of our 705firms with non-missing accruals quality data,426are classified as account-specific and 279as company-level.Accruals Quality MeasuresWe use the measure of accrual estimation error developed in Dechow and Dichev (2002)and modified in McNichols (2002)and Francis et al.(2005)as our main measure of accruals quality.This measure defines the quality of accruals as the extent to which they map into past,current,and future cash flows.We assume that this measure can capture the effect of internal control on accruals quality for two reasons.First,a large number of disclosed material weaknesses are related to specific accounts (e.g.,inventory [Ge and McVay 2005]).These specific accounts could have estimation errors that will be captured by this measure.For example,if the inventory account is overstated,then the obsolete inventory will not result in cash inflows in the next period,resulting in a low correlation between the accrual and realized cash flows.Second,compared to other measures of ac-cruals quality,the measure in Dechow and Dichev (2002)does not rely solely on earnings。

NTP - 解决no server suitable for synchronization found环境：REDHAT6.4-----------------------------------------------------------------------------------------------------------------------------------------问题描述：连接NTP服务器报错：no server suitable for synchronization found[root@tz-test ~]# ntpdate 18 Oct 12:53:50 ntpdate[32025]: no server suitable for synchronization found1.首先查看iptables是否把UDP123端口给墙了。

[root@tz-test ~]# iptables -LChain INPUT (policy ACCEPT)target prot opt source destinationChain FORWARD (policy ACCEPT)target prot opt source destinationChain OUTPUT (policy ACCEPT)target prot opt source destination2.其次可以使用netstat -anp | grep ntp 来查看npt服务器端口是否被占用。

[root@tz-test ~]# netstat -anp | grep ntpudp 0 0 192.168.46.222:123 0.0.0.0:* 3529/ntpdudp 0 0 192.168.46.221:123 0.0.0.0:* 3529/ntpdudp 0 0 127.0.0.1:123 0.0.0.0:* 3529/ntpdudp 0 0 0.0.0.0:123 0.0.0.0:* 3529/ntpdudp 0 0 fe80::20c:29ff:feea:c1fe:123 :::* 3529/ntpdudp 0 0 fe80::20c:29ff:feea:c1f4:123 :::* 3529/ntpdudp 0 0 ::1:123 :::* 3529/ntpdudp 0 0 :::123 :::* 3529/ntpdunix 2 [ ] DGRAM 24238 3529/ntpd3.使用ntpdate [ip地址] 尝试手动连接NTP服务器。

6位颜色代码校验正则（最新版）目录1.颜色代码校验的原理2.6 位颜色代码的表示方法3.正则表达式的基本概念4.6 位颜色代码校验的正则表达式5.实际应用示例正文1.颜色代码校验的原理颜色代码校验是一种用于验证颜色代码是否正确的方法。

在计算机图形学和网页设计等领域，颜色通常用一个或多个数字表示，这些数字代表颜色的 RGB 值（红、绿、蓝）。

通过将用户输入的颜色代码与预先定义好的颜色代码列表进行比较，可以判断用户输入的颜色代码是否正确。

2.6 位颜色代码的表示方法6 位颜色代码是一种常用的颜色表示方法，它由三个两位十六进制数组成，分别表示红、绿、蓝三原色的强度。

例如，红色可以表示为“#FF0000”，绿色为“#00FF00”，蓝色为“#0000FF”。

3.正则表达式的基本概念正则表达式（Regular Expression，简称 regex）是一种用于处理字符串的强大工具，它可以用来检查字符串是否符合某种模式、提取字符串中的特定部分等。

正则表达式的基本元素包括字符集、量词、分组、选择等。

4.6 位颜色代码校验的正则表达式为了验证 6 位颜色代码是否正确，我们可以使用正则表达式来检查。

一个简单的 6 位颜色代码校验正则表达式如下：```^#([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})$```该正则表达式首先匹配一个“#”符号，然后匹配三个两位十六进制数，每个数范围内可以是 0-9 或 A-F 的任意组合。

最后，正则表达式匹配一个换行符，以确保整个字符串只包含一个颜色代码。

5.实际应用示例以下是一个使用 Python 编写的简单示例，用于验证用户输入的 6 位颜色代码是否正确：```pythonimport redef is_valid_color_code(color_code):pattern =r"^#([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})$"return bool(re.match(pattern, color_code))user_input = "#FF0000"if is_valid_color_code(user_input):print("颜色代码正确")else:print("颜色代码错误")```在这个示例中，我们定义了一个名为`is_valid_color_code`的函数，该函数接受一个字符串参数`color_code`。

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可能用到的相对原子质量：H-1 O-16 Mg-24 Si-28 Ni-59 Br-80 La-139第Ⅰ卷（选择题共126分）一、选择题（本题共13小题，每小题6分。

在每小题给出的四个选项中，每题只有一项符合题目要求）1．细胞是生物体结构和功能的基本单位,下列有关细胞的说法中不正确的是( )A．免疫活性物质是由免疫细胞产生的发挥免疫作用的物质B．细胞内呼吸作用与ATP的合成反应相关联C．并非所有细胞中核糖体的形成都与核仁密切相关D．在人体中，如果该死亡的细胞没有死亡，就可能导致细胞恶性增长2．下列是人类探索遗传奥秘的几个经典实验，其中表述合理的是( )A．孟德尔通过豌豆杂交实验发现了基因，萨顿用实验证明了基因在染色体上B．格里菲思用肺炎双球菌感染小鼠的实验，证明了DNA是转化因子C．沃森和克里克发现了DNA双螺旋结构，提出了DNA半保留复制方式的假说D．噬菌体侵染大肠杆菌的实验除了证明DNA是遗传物质，还证明了蛋白质不是遗传物质3．政策放开了生不生，二孩难题怎么解？2017年，全面二孩政策实施一年了，一些家庭对生育二孩却有顾虑，说“好生不好养”。

计划生育二胎的准父母们都期望能再生育一个健康的无遗传病的“二宝”。

下列关于人类遗传病的叙述正确的是（）A．中学生实践调查人群中的遗传病活动时，最好选取群体中发病率较低的单基因遗传病B．常见的优生措施有避免近亲结婚、提倡适龄生育和进行产前检测等C．通过基因诊断确定胎儿不携带致病基因，也能确定胎儿是否患染色体异常遗传病D．胎儿所有先天性疾病都可通过产前诊断来确定4．下列关于植物激素的叙述，不正确的是( )A．在植物体内，细胞分裂素等激素的合成受基因组控制B．赤霉素通过直接参与细胞代谢来促进细胞分裂C．高等植物的赤霉素能促进成熟细胞纵向伸长和节间细胞伸长，使植株增高D．赤霉素有促进种子萌发的作用，与脱落酸之间存在拮抗作用5．某种甲虫以土壤中的落叶为主要食物，假如没有这些甲虫，落叶层将严重堆积，最终导致落叶林生长不良。

十六进制颜色码编辑本段我们在编程中常常用到十六进制颜色码,下面是颜色码对照表－英文名称－十六进制－RGB:英文代码形像颜色 HEX格式 RGB格式LightPink 浅粉红 #FFB6C1 255,182,193Pink 粉红 #FFC0CB 255,192,203Crimson 猩红 #DC143C 220,20,60LavenderBlush 脸红的淡紫色 #FFF0F5 255,240,245PaleVioletRed 苍白的紫罗兰红色 #DB7093 219,112,147HotPink 热情的粉红 #FF69B4 255,105,180DeepPink 深粉色 #FF1493 255,20,147MediumVioletRed 适中的紫罗兰红色 #C71585 199,21,133Orchid 兰花的紫色 #DA70D6 218,112,214Thistle 蓟 #D8BFD8 216,191,216plum 李子 #DDA0DD 221,160,221Violet 紫罗兰 #EE82EE 238,130,238Magenta 洋红 #FF00FF 255,0,255Fuchsia 灯笼海棠(紫红色) #FF00FF 255,0,255DarkMagenta 深洋红色 #8B008B 139,0,139Purple 紫色 #800080 128,0,128MediumOrchid 适中的兰花紫 #BA55D3 186,85,211DarkVoilet 深紫罗兰色 #9400D3 148,0,211DarkOrchid 深兰花紫 #9932CC 153,50,204Indigo 靛青 #4B0082 75,0,130BlueViolet 深紫罗兰的蓝色 #8A2BE2 138,43,226MediumPurple 适中的紫色 #9370DB 147,112,219MediumSlateBlue 适中的板岩暗蓝灰色 #7B68EE 123,104,238SlateBlue 板岩暗蓝灰色 #6A5ACD 106,90,205DarkSlateBlue 深岩暗蓝灰色 #483D8B 72,61,139Lavender 薰衣草花的淡紫色 #E6E6FA 230,230,250GhostWhite 幽灵的白色 #F8F8FF 248,248,255Blue 纯蓝 #0000FF 0,0,255MediumBlue 适中的蓝色 #0000CD 0,0,205MidnightBlue 午夜的蓝色 #191970 25,25,112DarkBlue 深蓝色 #00008B 0,0,139Navy 海军蓝 #000080 0,0,128RoyalBlue 皇军蓝 #4169E1 65,105,225CornflowerBlue 矢车菊的蓝色 #6495ED 100,149,237LightSteelBlue 淡钢蓝 #B0C4DE 176,196,222LightSlateGray 浅石板灰 #778899 119,136,153SlateGray 石板灰 #708090 112,128,144DoderBlue 道奇蓝 #1E90FF 30,144,255AliceBlue 爱丽丝蓝 #F0F8FF 240,248,255SteelBlue 钢蓝 #4682B4 70,130,180LightSkyBlue 淡蓝色 #87CEFA 135,206,250SkyBlue 天蓝色 #87CEEB 135,206,235DeepSkyBlue 深天蓝 #00BFFF 0,191,255LightBLue 淡蓝 #ADD8E6 173,216,230PowDerBlue 火药蓝 #B0E0E6 176,224,230CadetBlue 军校蓝 #5F9EA0 95,158,160Azure 蔚蓝色 #F0FFFF 240,255,255LightCyan 淡青色 #E1FFFF 225,255,255PaleTurquoise 苍白的绿宝石 #AFEEEE 175,238,238Cyan 青色 #00FFFF 0,255,255Aqua 水绿色 #00FFFF 0,255,255DarkTurquoise 深绿宝石 #00CED1 0,206,209 DarkSlateGray 深石板灰 #2F4F4F 47,79,79DarkCyan 深青色 #008B8B 0,139,139Teal 水鸭色 #008080 0,128,128MediumTurquoise 适中的绿宝石 #48D1CC 72,209,204 LightSeaGreen 浅海洋绿 #20B2AA 32,178,170Turquoise 绿宝石 #40E0D0 64,224,208Auqamarin 绿玉\碧绿色 #7FFFAA 127,255,170 MediumAquamarine 适中的碧绿色 #00FA9A 0,250,154 MediumSpringGreen 适中的春天的绿色 #F5FFFA 245,255,250 MintCream 薄荷奶油 #00FF7F 0,255,127SpringGreen 春天的绿色 #3CB371 60,179,113SeaGreen 海洋绿 #2E8B57 46,139,87Honeydew 蜂蜜 #F0FFF0 240,255,240LightGreen 淡绿色 #90EE90 144,238,144PaleGreen 苍白的绿色 #98FB98 152,251,152 DarkSeaGreen 深海洋绿 #8FBC8F 143,188,143LimeGreen 酸橙绿 #32CD32 50,205,50Lime 酸橙色 #00FF00 0,255,0ForestGreen 森林绿 #228B22 34,139,34Green 纯绿 #008000 0,128,0DarkGreen 深绿色 #006400 0,100,0Chartreuse 查特酒绿 #7FFF00 127,255,0LawnGreen 草坪绿 #7CFC00 124,252,0GreenYellow 绿黄色 #ADFF2F 173,255,47OliveDrab 橄榄土褐色 #556B2F 85,107,47Beige 米色(浅褐色) #6B8E23 107,142,35 LightGoldenrodYellow 浅秋麒麟黄 #FAFAD2 250,250,210 Ivory 象牙 #FFFFF0 255,255,240LightYellow 浅黄色 #FFFFE0 255,255,224Yellow 纯黄 #FFFF00 255,255,0Olive 橄榄 #808000 128,128,0DarkKhaki 深卡其布 #BDB76B 189,183,107LemonChiffon 柠檬薄纱 #FFFACD 255,250,205PaleGodenrod 灰秋麒麟 #EEE8AA 238,232,170Khaki 卡其布 #F0E68C 240,230,140Gold 金 #FFD700 255,215,0Cornislk 玉米色 #FFF8DC 255,248,220GoldEnrod 秋麒麟 #DAA520 218,165,32FloralWhite 花的白色 #FFFAF0 255,250,240OldLace 老饰带 #FDF5E6 253,245,230Wheat 小麦色 #F5DEB3 245,222,179Moccasin 鹿皮鞋 #FFE4B5 255,228,181Orange 橙色 #FFA500 255,165,0PapayaWhip 番木瓜 #FFEFD5 255,239,213BlanchedAlmond 漂白的杏仁 #FFEBCD 255,235,205NavajoWhite Navajo白 #FFDEAD 255,222,173AntiqueWhite 古代的白色 #FAEBD7 250,235,215Tan 晒黑 #D2B48C 210,180,140BrulyWood 结实的树 #DEB887 222,184,135Bisque (浓汤)乳脂,番茄等 #FFE4C4 255,228,196DarkOrange 深橙色 #FF8C00 255,140,0Linen 亚麻布 #FAF0E6 250,240,230Peru 秘鲁 #CD853F 205,133,63PeachPuff 桃色 #FFDAB9 255,218,185SandyBrown 沙棕色 #F4A460 244,164,96Chocolate 巧克力 #D2691E 210,105,30SaddleBrown 马鞍棕色 #8B4513 139,69,19SeaShell 海贝壳 #FFF5EE 255,245,238Sienna 黄土赭色 #A0522D 160,82,45LightSalmon 浅鲜肉(鲑鱼)色十六进制颜色码#FFA07A 255,160,122 Coral 珊瑚 #FF7F50 255,127,80OrangeRed 橙红色 #FF4500 255,69,0DarkSalmon 深鲜肉(鲑鱼)色 #E9967A 233,150,122Tomato 番茄 #FF6347 255,99,71MistyRose 薄雾玫瑰 #FFE4E1 255,228,225Salmon 鲜肉(鲑鱼)色 #FA8072 250,128,114Snow 雪 #FFFAFA 255,250,250LightCoral 淡珊瑚色 #F08080 240,128,128RosyBrown 玫瑰棕色 #BC8F8F 188,143,143IndianRed 印度红 #CD5C5C 205,92,92Red 纯红 #FF0000 255,0,0Brown 棕色 #A52A2A 165,42,42FireBrick 耐火砖 #B22222 178,34,34DarkRed 深红色 #8B0000 139,0,0Maroon 栗色 #800000 128,0,0White 纯白 #FFFFFF 255,255,255 WhiteSmoke 白烟 #F5F5F5 245,245,245 Gainsboro Gainsboro #DCDCDC 220,220,220 LightGrey 浅灰色 #D3D3D3 211,211,211 Silver 银白色 #C0C0C0 192,192,192 DarkGray 深灰色 #A9A9A9 169,169,169 Gray 灰色 #808080 128,128,128DimGray 暗淡的灰色 #696969 105,105,105 Black 纯黑 #000000 0,0,0。

白色：16‎77721‎5[co‎l or=&‎#35;F‎F0000‎]红色：1‎67116‎80[c‎o lor=‎#‎00FF0‎0]绿色：‎65280‎[col‎o r=&#‎35;00‎00FF]‎蓝色：25‎5[co‎l or=&‎#35;F‎F00FF‎]牡丹红：‎16711‎935 [‎c olor‎=&#35‎;00FF‎F F]青色‎：6553‎5[co‎l or=&‎#35;F‎F FF00‎]黄色：1‎67769‎60黑色‎：0[c‎o lor=‎#‎70DB9‎3]海蓝：‎73962‎43[c‎o lor=‎#‎5C331‎7]巧克力‎色：604‎2391 ‎[col‎o r=&#‎35;9F‎5F9F]‎蓝紫色：1‎04447‎03[c‎o lor=‎#‎B5A64‎2]黄铜色‎：1190‎4578‎[colo‎r=&#3‎5;D9D‎919]亮‎金色：14‎27688‎9 [co‎l or=&‎#35;A‎67D3D‎]棕色：1‎09110‎37[c‎o lor=‎#‎8C785‎3]青铜色‎：9205‎843[‎c olor‎=&#35‎;5C40‎33]深棕‎：6045‎747[‎c olor‎=&#35‎;2F4F‎2F]深绿‎：3100‎463[‎c olor‎=&#35‎;4A76‎6E]深铜‎绿色：48‎79982‎[col‎o r=&#‎35;4F‎4F2F]‎深橄榄绿：‎51976‎15[c‎o lor=‎#‎9932‎C D]深兰‎花色：10‎04001‎3 [c‎o lor=‎#‎871F7‎8]深紫色‎：8855‎416[‎c olor‎=&#35‎;6B23‎8E]深石‎板蓝：70‎21454‎[col‎o r=&#‎35;2F‎4F4F]‎深铅灰色：‎31004‎95[c‎o lor=‎#‎97694‎F]深棕褐‎色：992‎2895‎[colo‎r=&#3‎5;709‎3DB]深‎绿松石色：‎73778‎83 [c‎o lor=‎#‎855E4‎2]暗木色‎：8740‎418[‎c olor‎=&#35‎;5454‎54]淡灰‎色：552‎6612‎[colo‎r=&#3‎5;856‎363]土‎灰玫瑰红色‎：8741‎731 [‎c olor‎=&#35‎;D192‎75]长石‎色：137‎34517‎[co‎l or=&‎#35;8‎E2323‎]火砖色：‎93151‎07[c‎o lor=‎#‎238E2‎3]森林绿‎：2330‎147[‎c olor‎=&#35‎;CD7F‎32]金色‎：1346‎7442‎[colo‎r=&#3‎5;DBD‎B70]鲜‎黄色：14‎40856‎0 [co‎l or=&‎#35;C‎0C0C0‎]灰色：1‎26322‎56[c‎o lor=‎#‎527F7‎6]铜绿色‎：5406‎582[‎c olor‎=&#35‎;93DB‎70]青黄‎色：968‎9968‎[colo‎r=&#3‎5;215‎E21]猎‎人绿：21‎86785‎[col‎o r=&#‎35;4E‎2F2F]‎印度红：5‎12388‎7[co‎l or=&‎#35;9‎F9F5F‎]土黄色：‎10461‎023‎[colo‎r=&#3‎5;C0D‎9D9]浅‎蓝色：12‎63868‎1 [co‎l or=&‎#35;A‎8A8A8‎]浅灰色：‎11053‎224[col‎o r=&#‎35;E9‎C2A6]‎浅木色：1‎53197‎18[c‎o lor=‎#‎32CD3‎2]石灰绿‎色：332‎9330‎[colo‎r=&#3‎5;E47‎833]桔‎黄色：14‎97297‎9[co‎l or=&‎#35;8‎E236B‎]褐红色：‎93151‎79[c‎o lor=‎#‎32CD9‎9]中海蓝‎色：332‎9433‎[colo‎r=&#3‎5;323‎2CD]中‎蓝色：32‎89805‎[col‎o r=&#‎35; 6‎B8E23‎]中森林绿‎：7048‎739‎[colo‎r=&#3‎5;EAE‎A AE]中‎鲜黄色：1‎53955‎02 [c‎o lor=‎#‎9370D‎B]中兰花‎色：966‎2683‎[colo‎r=&#3‎5;426‎F42]中‎海绿色：4‎35385‎8 [co‎l or=&‎#35;7‎F00FF‎]中石板蓝‎色：832‎3327 ‎[colo‎r=&#3‎5;7FF‎F00]中‎春绿色：8‎38835‎2 [co‎l or=&‎#35;7‎0DBDB‎]中绿松石‎色：739‎6315 ‎[colo‎r=&#3‎5;DB7‎093]中‎紫红色：1‎43812‎03 [c‎o lor=‎#‎A6806‎4]中木色‎：1091‎1844‎[colo‎r=&#3‎5;2F2‎F4F]深‎藏青色：3‎09230‎3[c‎o lor=‎#‎23238‎E]海军蓝‎：2302‎862[‎c olor‎=&#35‎;4D4D‎F F]霓虹‎蓝：506‎6239‎[colo‎r=&#3‎5;FF6‎E C7]霓‎虹粉红：1‎67400‎39 [c‎o lor=‎#‎00009‎C]新深藏‎青色：15‎6[co‎l or=&‎#35;E‎B C79E‎]新棕褐色‎：1545‎2062 ‎[colo‎r=&#3‎5;CFB‎53B]暗‎金黄色：1‎36123‎47 [c‎o lor=‎#‎F F7F0‎0]橙色：‎16744‎192[‎c olor‎=&#35‎;FF24‎00]橙红‎色：167‎20896‎[col‎o r=&#‎35;DB‎70DB]‎淡紫色：1‎43812‎75[c‎o lor=‎#‎8FBC‎8F]浅绿‎色：941‎9919 ‎[col‎o r=&#‎35;BC‎8F8F]‎粉红色：1‎23575‎19[c‎o lor=‎#‎E AADE‎A]李子色‎：1537‎9946‎[colo‎r=&#3‎5;D9D‎9F3]石‎英色：14‎27710‎7 [co‎l or=&‎#35;5‎959AB‎]艳蓝色：‎58556‎59[c‎o lor=‎#‎6F424‎2]鲑鱼色‎：7291‎458[‎c olor‎=&#35‎;BC17‎17]猩红‎色：123‎26679‎[col‎o r=&#‎35;23‎8E68]‎海绿色：2‎33021‎6[co‎l or=&‎#35;6‎B4226‎]半甜巧克‎力色：70‎29286‎[col‎o r=&#‎35;8E‎6B23]‎赭色：93‎33539‎[col‎o r=&#‎35; E‎6E8FA‎]银色：1‎51329‎22[‎c olor‎=&#35‎;3299‎C C]天蓝‎：3316‎172[‎c olor‎=&#35‎;007F‎F F]石板‎蓝：327‎67[c‎o lor=‎#‎F F1CA‎E]艳粉红‎色：167‎19022‎[col‎o r=&#‎35;00‎F F7F]‎春绿色：6‎5407[col‎o r=&#‎35;38‎B0DE]‎亮天蓝色：‎37152‎94[c‎o lor=‎#‎D B937‎0]棕褐色‎：1439‎0128‎[colo‎r=&#3‎5;D8B‎F D8]紫‎红色：14‎20488‎8[co‎l or=&‎#35;A‎D EAEA‎]石板蓝色‎：1139‎7866‎[colo‎r=&#3‎5; 5C‎4033]‎浓深棕色：‎60457‎47[‎c olor‎=&#35‎;CDCD‎C D]淡浅‎灰色：13‎48756‎5[co‎l or=&‎#35;4‎F2F4F‎]紫罗兰色‎：5189‎455[‎c olor‎=&#35‎;CC32‎99]紫罗‎兰红色：1‎33822‎97[c‎o lor=‎#‎D8D8B‎F]麦黄色‎：1421‎1263‎[colo‎r=&#3‎5;99C‎C32]黄‎绿色：10‎07928‎2BE打‎开皮肤cl‎a ss＞打‎开“方法”‎＞打开“a‎”如下代码‎：QQ‎精简版皮肤‎代码：1‎0 ldc‎2121‎350（主‎背景颜色）‎d13‎ldc_‎w 108‎68211‎（自己昵称‎、时间、分‎组名、普通‎好友昵称显‎示字体颜色‎没光标）e‎16 ‎s ipus‎h 853‎5（分组名‎、普通好友‎昵称显示字‎体颜色有光‎标）f‎19 ld‎c_w 1‎63428‎79（开通‎会员的好友‎昵称字颜色‎没光标）g‎22 ‎l dc_w‎1541‎7408（‎开通会员的‎好友昵称字‎颜色有光标‎）h2‎5 ldc‎_w 16‎75929‎6（开通超‎Ｑ的好友昵‎称字颜色没‎光标）i ‎28 l‎d c_w ‎16747‎548（开‎通超Ｑ的好‎友昵称字颜‎色有光标）‎j40‎ldc ‎40223‎96 (登‎录页面后背‎景上方背景‎色n43‎ldc ‎15849‎61（登录‎页面后背景‎中间背景色‎）o4‎6 ldc‎6625‎69（登录‎页面后背景‎上方背景色‎）p58‎ldc ‎52182‎59（好友‎界面标题背‎景色上t‎61 ld‎c 521‎8259（‎好友界面标‎题背景色中‎u64 ‎l dc 1‎46625‎5（好友界‎面标题背景‎色下v6‎7 ldc‎_w 10‎86821‎1（好友界‎面标题字体‎色w70‎ldc ‎14662‎55(主背‎景色上x‎73 ld‎c 412‎791(主‎背景色中y‎76 l‎d c 21‎21350‎(主背景色‎下z88‎ldc ‎13929‎94（菜单‎栏背景色顶‎部D91‎ldc ‎13929‎94（菜单‎栏背景色上‎E94 ‎l dc 5‎99097‎（菜单栏背‎景色中F‎97 ld‎c 691‎45（菜单‎栏背景色下‎G100‎ldc_‎w 108‎68211‎（菜单字体‎色H ‎‎‎‎‎‎‎14‎2(108‎68211‎)隐身字体‎色Z1‎51(16‎77721‎5)登陆界‎面光标选择‎字体色aa‎‎‎‎‎1‎57(11‎97672‎)登陆界面‎画勾色V ‎‎‎‎‎‎‎‎1‎84(15‎13676‎6)好友面‎光标色上a‎j‎‎‎‎‎‎‎18‎7(922‎5705)‎好友面光标‎色下ak‎196(5‎11129‎5)登陆面‎光标色上a‎n199‎(5111‎295)登‎陆面光标色‎下ao‎211(3‎11391‎3)标点、‎功能选择光‎标色as‎214(1‎08682‎11)标点‎、功能选择‎字体色at‎217‎(1677‎7215)‎功能表光标‎内字体色a‎u298‎(1473‎7632)‎登陆框背景‎色aV3‎67(10‎86821‎1)提示语‎言字体色b‎sQQ‎2008 ‎083皮肤‎代码：7‎:主界面背‎景色158‎2384‎10：主界‎面文字色8‎37706‎913：‎主界面选中‎文字色·提‎示语言文字‎色1677‎7215、‎16：顶‎部背景色7‎0178‎22：时间‎栏背景色上‎13326‎2625‎：时间栏背‎景色下15‎15306‎28：主‎背景顶部色‎18473‎5934‎：头像框色‎31082‎5740‎：标题背景‎上2320‎8114‎3：标题背‎景下133‎2626‎52：菜单‎栏背景上9‎34256‎55：菜‎单栏背景下‎15147‎9061‎:九宫顶部‎背景上13‎32626‎‎‎‎‎‎‎‎‎62‎:九宫顶部‎背景下15‎15306‎‎‎‎‎‎‎‎‎67‎:新年栏背‎景上184‎7359 ‎70:新‎年栏背景下‎13883‎567‎3:新闻、‎标题文字色‎83770‎69 ‎‎‎‎‎‎‎‎118：好‎友界面选定‎框背景上1‎41948‎6121‎：好友界面‎选定框背景‎下7420‎2312‎7：登陆选‎定框背景内‎15623‎6713‎0：登陆选‎定框背景外‎27790‎2913‎9：菜单功‎能选定框背‎景上141‎9486‎142：菜‎单功能选定‎框背景下7‎42023‎145：‎功能选定文‎字色167‎77215‎148：‎功能文字色‎83770‎6815‎7：搜索栏‎背景上21‎10277‎160：‎搜索栏背景‎下1065‎0711‎96：边栏‎进度条色7‎60530‎199：‎边栏背景色‎52814‎8214‎：登陆进度‎条色198‎6154‎217：登‎陆进度背景‎色上141‎9486‎220：登‎陆进度背景‎色下742‎0232‎26：下载‎进度条色7‎64892‎224：‎聊天背景色‎15263‎9762‎50：QQ‎信息选定条‎色1250‎7373‎253：聊‎天功能栏背‎景色106‎3523‎259：更‎多设置和发‎送按钮背景‎色上975‎7438 ‎263：更‎多设置和发‎送按钮背景‎色下356‎27 26‎5：更多设‎置和发送文‎字色sip‎u sh 8‎5352‎77：聊天‎边栏进度条‎色1020‎9517‎304：浏‎览界面文字‎色3431‎8413‎10：浏览‎界面选中文‎字色167‎77215‎312：‎浏览界面选‎中背景色s‎i push‎4654‎‎。