因债权人缘故确实无法支付的应付款项，应该纳入收入总额，计算缴纳企业所得税。 (

患者，王某，35岁，孕36周，自诉胎动过频，予胎心电子监护，胎心率为170次／分，基线变异率<3次／分，出现晚期减速，查患者血压145/90mmHg。

下列哪些是处理该患者的主要措施（）

A.左侧卧位

B.间断吸氧

C.服用降压药物

D.迅速镇静

E.使用抗生素

根据巴塞尔委员会的要求。下列关于商业银行资产负债币种结构管理的说法，不正确的是( )。

A．商业银行应对其经常使用的主要币种的流动性状况进行计量、监测和控制

B．商业银行须持有多种外币资产以尽可能地一一对应其外币债务

C．商业银行可根据其国际业务需要及外币流动性管理能力，采用百分比方式或绝对方式来管理外币资产和负债

D．商业银行需要对所持有的各币种流动性进行单独分析

34周产男婴，出生后反应好，体检其指甲外观特点是（）。

A.指甲硬

B.反甲

C.甲面多白纹

D.指甲未达指尖

E.指甲超过指尖

It may be just as well for Oxford University’s reputation that this week’s meeting of Congregation, its 3,552-p governing body, was held in secret, for the air of civilized rationality that is generally supposed to pervade donnish conversation has lately turned fractious. That’s because the vice-chancellor, the nearest thing the place has to a chief executive, has proposed the most fundamental reforms to the university since the establishment of the college system in 1249; and a lot of the dons and colleges don’t like it.

The trouble with Oxford is that it is unmanageable. Its problems-the difficulty of recruiting good dons and of getting rid of bad ones, concerns about academic standards, severe money worries at some colleges-all spring from that. John Hood, who was recruited as vice-chancellor from the University of Auckland and is now probably the most-hated antipodean in British academic life, reckons he knows how to solve this, and has proposed to reduce the power of dons and colleges and increase that of university administrators.

Mr. Hood is right that the university’s management structure needs an overhaul. But radical though his proposals seem to those involved in the current row, they do not go far enough. The difficulty of managing Oxford stems only partly from the nuttiness of its system of governance; the more fundamental problem lies in its relationship with the government. That’s why Mr. Hood should adopt an idea that was once regarded as teetering on the lunatic fringe of radicalism, but these days is discussed even in polite circles. The idea is independence.

Oxford gets around ￡5,000 ($9,500) per undergraduate per year from the government. In return, it accepts that it can charge students only ￡1,150 (rising to￡3,000 next year) on top of that. Since it probably costs at least ￡10,000 a year to teach an undergraduate, that leaves Oxford with a deficit of ￡4,000 or so per student to cover from its own funds.

If Oxford declared independence, it would lose the ￡52m undergraduate subsidy at least. Could it fill the hole Certainly. America’s top universities charge around ￡20,000 per student per year. The difficult issue would not be money alone, it would be balancing numbers of not-so-brilliant rich people paying top whack with the cleverer poorer ones they were cross-subsidising. America’s top universities manage it: high fees mean better teaching, which keeps competition hot and academic standards high, while luring enough donations to provide bursaries for the poor. It should be easier to extract money from alumni if Oxford were no longer state-funded.

According to the text, the author’s attitude toward John Hood is one of （）

A. enthusiastic support

B. slight contempt

C. p disapproval

D. reserved consent

简述蓄冷空调的优点。