试题与答案

患者,男性,21岁,不幸被家犬咬伤右腿,家犬外观健康,下列哪项处理是错误的 A.立即

题型:单项选择题

题目:

患者,男性,21岁,不幸被家犬咬伤右腿,家犬外观健康,下列哪项处理是错误的

A.立即彻底冲洗伤口、消毒
B.立即击毙家犬,烧毁或深埋
C.捕捉家犬,隔离观察两周
D.患者注射抗狂犬病毒免疫血清
E.患者注射狂犬疫苗

答案:

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参考答案:假设该投资者将闲置的20万英镑进行抛补套利,则可进行如下操作: 套利成本:20×(1+6%×3/12)=20.3万英镑 将20万英镑放到纽约市场进行投资: 首先将20万英镑兑换成美元:20×1.6035=32.07万美...

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下列关于“递延所得税负债”的表述中,正确的说法是()。

A.本科目核算企业根据所得税准则确认的可抵扣暂时性差异产生的所得税负债

B.企业在确认相关资产、负债时,根据所得税准则应予以确认增加的递延所得税负债,借记“所得税费用-递延所得税费用”、“资本公积-其他资本公积”等科目,贷记本科目

C.资产负债表日,企业根据所得税会计准则应予确认的递延所得税负债大于本科目余额的,借记“所得税费用-递延所得税费用”、“资本公积-其他资本公积”等科目,贷记本科目;应予确认的递延所得税负债小于本科目的余额,做相反的会计分录

D.本科目期末借方余额,反映企业已确认的递延所得税负债的余额

E.本科目期末贷方余额,反映企业已确认的递延所得税负债的余额

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