预防气管插管时心血管应激反应的方法有() A.静注阿托品 B.喉上神经阻滞与环甲膜穿

题型:多项选择题

问题:

预防气管插管时心血管应激反应的方法有()

A.静注阿托品

B.喉上神经阻滞与环甲膜穿刺气管内表面麻醉

C.静注艾司洛尔

D.静注麻黄碱

E.静注尼卡地平

考点:江苏住院医师中医外科Ⅱ阶段麻醉麻醉题库
题型:多项选择题

中俄第一个边界条约是 [ ]

A.《尼布楚条约》

B.《雅克萨条约》

C.《黑龙江条约》

D.《莫斯科条约》

题型:多项选择题

阅读理解

     Stubbornness can push an entrepreneur (企业家) to hold on but it can also kill a business if it gets

too extreme.

     Because I'm stubborn, I realized my dream of creating a petfood company. Our foods include organic

fruits, vegetables and meats. At first we packaged our foods in transparent bags, as it was part of our

guiding philosophy.

     To start the company in 2003, I visited every petfood store in Manhattan and some outside the city.

In 2007 I moved the company to Muskego, Wis., and our earnings were almost $500,000 that year. But

getting my products into stores was just the beginning. We were competing against much bigger petfood

companies whose monthly marketing budgets were more than our yearly sales. So we invested in

advertising and a website.

     With more customers came more feedback, much of which I dismissed. I was also receiving

complaints about ice crystals (晶体) on the food, which form when the air temperature changes during

transport. For this reason, most frozen foods are packaged in opaque (不透明的) bags or boxes.

Studies have proved that ice crystals have little, if any, effect on either the quality or the taste of the food.

So I ignored the complaints. After all, I told myself, we were better than competitors that wouldn't even

show their products. We didn't hide anything.

     In 2007 our sales kept growing, but not as fast as those of our competitors. We were told that new

consumers were choosing products packaged in opaque bags. When I visited the stores and forced

myself to consider my products objectively, I had to agree:The ice crystals destroyed the look I wanted.

We switched to opaque bags and tried to make the ice crystals smaller. Customers responded:In 2009

our products were sold in 2,500 stores across the country.

1. What was the author's purpose of packaging their foods in transparent bags at first?

A. To make their foods look attractive.

B. To show their guiding philosophy to consumers.

C. To make sure that their foods could be seen clearly.

D. To show that their foods were environmentally friendly.

2. Why did the author invest in advertising and a website?

A. Because few people knew about their products.

B. Because his company faced great challenges.

C. Because he wanted to move his company to Muskego.

D. Because his company was about to close down.

3. According to the passage, ice crystals ________.

A. only appear in frozen foods

B. may make pets feel uncomfortable

C. won't form if pet food is transported well

D. have little effect on the quality of pet food

4. The author's company switched to opaque bags because ________.

A. consumers disliked seeing ice crystals

B. opaque bags helped reduce ice crystals

C. foods in opaque bags are easy to keep fresh

D. opaque bags are cheaper than transparent ones

5. This passage was written mainly to show that ________.

A. people shouldn't let stubbornness stop them from taking advice

B. stubbornness can make people succeed or fail

C. the road leading to success is full of difficulties

D. stubbornness always leads to failure

题型:多项选择题

体能强度是一个人产生其他各方面能力的动力源泉。

题型:多项选择题

甲公司为上市公司,增值税一般纳税人,适用增值税税率为17%;采用资产负债表债务法核算所得税,适用所得税税率为25%;按净利润的10%提取盈余公积。2010年度实现利润总额2000万元,2010年度的财务报告批准报出日为2011年4月20日。2010年度的企业所得税汇算清缴工作于2011年3月25日结束。甲公司2011年1月1日至4月20日,发生如下会计事项:
(1)1月31日,公司发现上年度有一项无形资产研发已失败,但其“研发支出(费用化支出)”的余额50万元在年末尚未转出。假定该支出符合税法按.50%加计扣除的优惠条件。
(2)2月20日,注册会计师在审计时发现,公司2010年10月15日与乙企业签订协议,采用支付手续费方式委托乙企业销售设备160台,每台不含税售价为10万元,按售价5‰支付手续费。至2010年12月31日,公司累计向乙企业发出设备160台,收到乙企业转来的代销清单注明已销售设备120台,公司按销售160台向乙企业开出增值税专用发票,注明增值税额272万元,并按销售160台确认销售收入,结算手续费,结转销售成本。每台设备的账面成本为8万元;至审计日,公司尚未收到乙企业销售设备的款项。2010年12月31日,公司同类设备的存货跌价准备计提比例为10%。
(3)3月1日,注册会计师在审计时发现一项投资的处理有误。该项投资的基本情况是:甲公司于2010年1月1日以600万元对丙公司投资,占丙公司股权份额的5%,另支付税费15万元,对丙公司的经营和财务决策无重大影响,且无公开交易市场价格,公允价值不能可靠计量,采用权益法核算,当日丙公司可辨认净资产的公允价值为7500万元(与账面价值相等)。2010年甲公司从丙公司分得上年现金股利20万元,丙公司2010年实现净利润900万元。除净利润因素外丙公司无其他所有者权益变动事项。假定该项投资甲公司拟长期持有,甲公司未确认递延所得税。甲公司、丙公司均为设在我国境内的居民企业。税法规定,我国境内居民企业之间取得的股息、红利免税。
(4)3月2日,甲公司为奖励本公司职工按市价回购本公司发行在外普通股100万股,实际支付价款400万元(含交易费用);3月20日将回购的100万股普通股奖励给职工,奖励时按每股3元确定授予股票期权的公允价值,同时向职工收取每股0.5元的现金。
(5)3月8日,董事会决定自2011年1月1日起将公司位于城区的一幢已出租建筑物的核算由成本模式改为公允价值模式。该建筑物系2010年1月20日投入使用并对外出租,入账时初始成本为776万元,市场售价为960万元;预计使用年限为20年,预计净残值为8万元,采用年限平均法计提折旧,与税法规定相同;年租金为72万元,按月收取;2011年1月1日该建筑物的市场售价为1000万元。
(6)3月10日,注册会计师在审计时认定下列处理有误:2010年9月,因市场供求发生变化,甲公司对现有生产线进行整合,决定从2011年1月1日起,将以职工自愿方式,辞退其原某生产车间的职工,并向每人支付10万元的补偿。辞退计划已与职工沟通,达成一致意见,并于当年12月10日经董事会正式批准。该辞退计划将于下一个年度内实施完毕。经预计,10人接受的概率为10%,12人接受的概率为30%,15人接受的概率为60%。
甲公司按照或有事项有关计算最佳估计数的方法,预计补偿总额为150万元,2010年对该事项的处理是:
借:制造费用 150
贷:预计负债 150
期末,该制造费用已经分摊结转入完工产品成本(相关产品尚未对外销售)。假定税法处理与会计一致。甲公司认同上述经注册会计师审计发现的问题并作相应的会计调整处理。
根据上述资料,回答下列问题:

甲公司在对2011年1月1日至4月20日发生的上述事项进行会计处理后,应调减原已编制的2010年12月31日资产负债表中的“未分配利润”项目金额( )万元。

A.257.40

B.77.94

C.76.815

D.216.675

题型:多项选择题

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