试题与答案

急性胰腺炎时血清淀粉酶表现为()。 A.起病后6~12小时升高,48小时下降,持续3

题型:单项选择题 B型题

题目:

急性胰腺炎时血清淀粉酶表现为()。

A.起病后6~12小时升高,48小时下降,持续3~5天

B.起病后12~14小时升高,下降缓慢,持续1~2周

C.起病后24~72小时升高,持续7~10天

D.降低程度与临床症状平行

E.起病后3~4小时升高,12小时达高峰,24小时下降

答案:

参考答案:A

解析:急性胰腺炎时实验室检查结果可发现:多有白细胞增多及中性粒细胞核左移。血清淀粉酶在起病后6~12小时升高,48小时下降,持续3~5天,超过正常值3倍可确诊,其高低不一定反映病情轻重。尿淀粉酶在起病后12~14小时升高,下降缓慢,持续1~2周,但受尿量的影响。血清脂肪酶起病后24~72小时上升,持续7~10天,对病后就诊较晚的急性胰腺炎有诊断价值,其特异性较高。

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题型:阅读理解

阅读理解。

     Every day, we can see ads all around us. Some are in English, others are in Chinese. Look at your own

bags and clothes. Often bags and clothes show the name of the company that made them. This is a popular

form (形式). A special picture or symbol called logo (标识) is sometimes used. Logos appear on many

products. They are popular because when you see a logo, it is difficult to forget that product or company.

All ads are designed to make people buy a product. It is common to see ads on TV and hear them on radio.

     Most ads are very short. Sometimes the advertisers ( 广告人) use a short sentence that is easy for people

to say and remember. Li Ning, for example, has a simple sentence that is used all over China, "Everything is

possible". Ads also use funny situations sometimes. An ad for a kind of ice cream, for example, might show

a group of young people who are having fun. The young people are all eating the ice cream. Advertisers are

saying to you, "Why don't you buy this kind of ice cream and be like these people? You can be young and

modern."

     You might think that ads are not aimed at you, but the next time you buy ice cream, ask yourself this

question; Why am I buying this special product?

1. From the passage, we know that __________.

A. all the ads around us are written in English

B. many clothes have the name of the company that made them

C. most ads are very long

D. eating ice cream can make a person young and modern

2. Advertisers would like to use the logos that are __________.

A. easy to forget

B. difficult to understand

C. easy to remember

D. difficult to remember

3. How many ad examples are there in the second paragraph (段落)?

A. One.

B. Two.

C. Three.

D. Four.

4. The passage mainly tells us about __________.

A. ads around us

B. logos around the world

C. products in our daily life

D. disadvantages of ads

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题型:问答题

A公司和B公司均为增值税一般纳税人,适用的增值税税率均为17%,所得税采用资产负债表债务法核算,适用的所得税税率为25%,A公司按照净利润的10%提取盈余公积。A公司有关资料如下: (1) A公司于2×10年1月1日取得B公司10%的股权,成本为1240万元,取得投资时B公司可辨认净资产公允价值总额为12000万元(假定公允价值与账面价值相同)。因对被投资单位不具有重大影响且无法可靠确定该项投资的公允价值,A公司将其确认为长期股权投资并采用成本法核算。 (2) 2×11年7月1日,A公司又以2940万元的价格取得B公司20%的股权,当日B公司可辨认净资产公允价值总额为15000万元。取得该部分股权后,按照B公司章程规定,A公司能够派人参与B公司的生产经营决策,对该项长期股权投资转为采用权益法核算。假定A公司在取得对B公司10%股权后至新增投资日,B公司通过生产经营活动实现的净利润为2000万元(其中2×10年实现净利润为1200万元,2×11年上半年实现净利润为800万元),2×10年B公司分派并支付现金股利200万元。除上述事项外,未发生其他计入所有者权益的交易或事项。 2×11年7月1日,B公司除一批存货的公允价值和账面价值不同外,其他资产的公允价值和账面价值相等。该批存货的公允价值为300万元,账面价值为200万元,2×11年B公司将上述存货对外销售80%,剩余存货在2×12年全部对外销售。 (3) 2x11年下半年B公司实现净利润1000万元,未发生其他计入所有者权益的交易或 事项。 (4) 2×11年11月B公司向A公司销售一批商品,售价为100万元,成本为60万元,A公司购入后将其作为存货,至2×11年12月31日,A公司尚未将上述商品对外出售,2×12年A公司将上述商品全部对外出售。 (5) 2×12年B公司实现净利润1600万元,分派并支付现金股利600万元。 假定: (1) 不考虑所得税的影响。 (2) 除上述事项外,不考虑其他交易。 要求:

编制2×11年A公司对B公司长期股权投资的会计分录。

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