一项租赁合同是否认定为融资租赁合同，应视出租人是否将与租赁资产所有权有关的全部风险和

With only about 1,000 pandas left in the world, China is desperately trying to clone the animal and save the endangered species. That’s a move similar to what a Texas A＆M University researcher has been undertaking for the past five years in a project called "Noah’s Ark".

Dr. Duane Kraemer, a professor in Texas A＆M’s College of Veterinary Medicine and a pioneer in embryo transfer work and related procedures, says he salutes the Chinese effort and "I wish them all the best success possible. It’s a worthwhile project, certainly not an easy one, and it’s very much like what we’re attempting here at Texas A＆M—to save animals from extinction. "

Noah’s Ark is aimed at collecting eggs, embryos, semen and DNA of endangered animals and storing them in liquid nitrogen. If certain species should become extinct, Kraemer says there would be enough of the basic building blocks to reintroduce the species in the future.

It is estimated that as many as 2,000 species of mammals, birds and reptiles will become extinct over the next 100 years. The panda, native only to China, is in danger of becoming extinct in the next 25 years.

This week, Chinese scientists said they grew an embryo by introducing cells from a dead female panda into the egg cells of a Japanese white rabbit. They are now trying to implant the embryo into a host animal.

The entire procedure could take from three to five years to complete.

"The nuclear transfer of one species to another is not easy, and the lack of available panda eggs could be a major problem," Kraemer believes. "They will probably have to do several hundred transfers to result in one pregnancy. It takes a long time and it’s difficult, but this could be groundbreaking science if it works. They are certainly not putting any live pandas at risk, so it is worth the effort , "adds Kraemer, who is one of the leaders of the Missyplicity Project at Texas A＆M, the first-ever attempt at cloning a dog.

"They are trying to do something that’s never been done, and this is very similar to our work in Noah’s Ark. We’re both trying to save animals that face extinction. I certainly applaud their effort and there’s a lot we can learn from what they are attempting to do. It’s a research that is very much needed.

The best title for the passage may be（）

A. China—the Native Place of Pandas Forever

B. China’s Efforts to Clone Pandas

C. China’s First Cloned Panda

D. Exploring the Possibility to Clone Pandas

下列关于金融工具披露的表述中，正确的有（）。

A.企业本期发生了拖欠以外的其他违约情况，若在期末前相关违约情况已得到补救或已重新议定债务条款，则无需披露

B.企业可以不披露账面价值与公允价值差异很小的金融资产或金融负债

C.债权人可以选择收回债权时间的，债务人应当将相应的金融负债列入债权人可以要求收回债权的最早时间段内

D.企业应当披露流动性风险敞口汇总定量信息的确定方法

鹿角霜丸2功效与作用

20世纪90年代，我国对外开放进入新阶段的标志是：

A．形成全方位，多层次，宽领域的格局

B．我国进入世界十大贸易国行列

C．引进外资规模居发展中国家首位

D．形成沿海、沿江的新格局

煤矿企业必须对粉尘中游离SiO₂的含量进行监测，每（）个月测1次。

A、2

B、3

C、6