大多数喝酒过量的人都会感到头疼，如果小王不喝酒过量，他可能不会头疼。 上述推理与下

多巴酚丁胺不适用于（）。

A.心脏射血有严重障碍者

B.心源性休克

C.心肌梗死

D.慢性充血性心力衰竭

E.体外循环后低心排综合征

Required:

(b) Jocatt operates in the energy industry and undertakes complex natural gas trading arrangements, which involve exchanges in resources with other companies in the industry. Jocatt is entering into a long-term contract for the supply of gas and is raising a loan on the strength of this contract. The proceeds of the loan are to be received over the year to 30 November 2011 and are to be repaid over four years to 30 November 2015. Jocatt wishes to report the proceeds as operating cash flow because it is related to a long-term purchase contract. The directors of Jocatt receive extra income if the operating cash flow exceeds a predetermined target for the year and feel that the indirect method is more useful and informative to users of financial statements than the direct method.(i) Comment on the directors’ view that the indirect method of preparing statements of cash flow is more useful and informative to users than the direct method. (7 marks)(ii) Discuss the reasons why the directors may wish to report the loan proceeds as an operating cash flow rather than a financing cash flow and whether there are any ethical implications of adopting this treatment. (6 marks)Professional marks will be awarded in part (b) for the clarity and quality of discussion. (2 marks)

移植排斥反应的类型不包括（）

A.超急性排斥反应

B.加急性排斥反应

C.急性排斥反应

D.亚急性排斥反应

E.慢性排斥反应

国家基本药物目录中的品种，应当是（）。

A.《中华人民共和国药典》收载的品种

B.国家卫生和计划生育委员会、国家食品药品监督管理总局颁布药品标准的品种

C.发挥滋补保健作用的品种

D.非临床治疗首选品种