在非货币性资产交换中,如果换出资产的公允价值小于其账面价值,按照谨慎性要求采用公允价

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问题:

在非货币性资产交换中,如果换出资产的公允价值小于其账面价值,按照谨慎性要求采用公允价值作为换入资产入账价值的基础。 ( )

考点:会计资格考试中级会计(会计实务)非货币性资产交换
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下述骨筋膜室综合征的临床表现中错误的是()

A.该综合征发展快,一般在24小时内出现疼痛、活动障碍、感觉障碍、被动牵拉痛、肢体肿胀、血管搏动减弱或消失及骨筋膜室压力增高等症

B.疼痛剧烈,进行性加重,是该症最主要的症状;被动牵拉痛:缺血的肌肉受到牵拉时出现剧痛,是早期诊断该症的重要证据

C.缺血的肌肉肌力减退或瘫痪,表现为相应的手指或足趾活动受限,是该症最主要的症状;感觉障碍:因神经缺血,相应神经分布区感觉减退或消失,是早期诊断该症的重要证据

D.受累肢体肿胀明显,张力大,皮肤发亮,有压痛

E.血管搏动减弱或消失及骨筋膜室压力增高是重要体征

题型:判断题

“伤寒吐后,腹胀满者”,依据原文,可与()

A.大承气汤

B.小承气汤

C.调胃承气汤

D.厚朴七物汤

E.枳术丸

题型:判断题

望诊中望形态是指观察病儿的_______与_______。

题型:判断题

患者,女,10岁,替牙,上颁发育正常,前牙2+2与2+2之间开,有舌前伸习惯,无牙列拥挤,上前牙唇倾。

替牙期治疗此患者,首选()。

A.系列拔牙

B.上颌斜面导板矫治器

C.Crozat矫治器

D.上颌平面导板矫治器

E.舌习惯矫治器

题型:判断题

Facts about Aging


The overall difference in life expectancy at birth in the United States is about 7 years (i.e.72 for men vs. 79 for women); and at every age women, on average, can expect to live longer than men. Interestingly, older women are more likely to suffer from debilitating illnesses than men. However, this difference seems to reflect the fact that women typically have less wealth and education than men - two factors that are associated with shorter life expectancies for both sexes. When the effects of poverty and education are removed in the relevant statistical analyses, these sex differences in rates of disability disappear.
The elderly generally show very high interest in associating with friends and close family members. What they show less interest in than younger adults is the expansion of their social networks to make new friends.
About one-third of problem drinkers develop their alcohol abuse problem late in life, and this problem of alcoholism among the aged is indeed more acute for women than men. Overuse of drugs may result from the tendency of some doctors to automatically prescribe drugs rather than search for underlying physical or psychological causes of symptoms, especially when the patients are elderly women. It may also reflect the fact that women are more likely to be facing the loneliness and stress associated with the loss of a spouse than men, and are generally more likely to seek help from a doctor.
Alzheimer’s disease, the much-dreaded form of dementia associated with profound memory loss and other increasingly devastating symptoms, is a condition that strikes a significant number of elderly people. Nevertheless, most elderly people will never suffer such memory loss. In fact, contemporary estimates suggest that moderate to severe memory loss is found in only 4 to 6 percent of adults over age 65. The most important point to be aware of is that while memory (especially short term memory) does deteriorate somewhat as we get older, profound memory loss is not a "natural" consequence of the aging process. It is a product of disease. Evidence of profound memory loss should prompt a visit to a physician who specializes in such problems.
after age 80 the ratio of widows to widowers in the U.S. is about 5 to 1. This statistic reflects the fact that women have a longer life expectancy than men, and the fact that women typically marry men older than themselves. Differences in wealth may also make it easier for marriage-minded widowers to find mates than widows, since elderly women are more likely to be living in poverty than elderly men.
The stereotype of depressed lonely old people is a pervasive one, but it is not supported by the facts. While social isolation is a problem for many older people, it is also a problem for many young people as well. Surveys consistently show that, in the absence of serious illness, older people generally report higher levels of happiness or life satisfaction than young people. One reason for this is that as people age they seem to devote increasing attention to the task of managing their affective states and avoiding sadness or anxiety.
Although there is considerable variability in the degree of loss, sensory decline is fairly inevitable. These losses, it should be noted, have important implications for environmental design in the care of the elderly. For example, greater use of acoustical tile to absorb background noise, use of non-slippery floor surfaces to provide additional traction, and use of non-glare surfaces and clearly marked boundaries can all increase comfort and safety.

Which of the following statements is true of elderly people
A. They are interested in joining close family members.
B. They are enthusiastic for making new friends.
C. Many of them suffer from serious illnesses.
D. Many of them live in poverty.

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