试述压缩车钩的目的及注意事项？

一般单纯性椎体骨折，应在复位后何时鼓励病人在床上进行腰背肌锻炼（）。

A.第1天

B.第2天

C.第3天

D.第4天

E.第7天

2012年1月3日，甲公司和乙公司签订电脑买卖合同，约定由甲公司以每台1万元的价格向乙公司购买100台电脑。2012年1月5日，甲公司将电脑送到乙公司处，并要求乙公司支付货款。乙公司经检查发现所交付的电脑中有10台不符合约定的要求，其配置远远低于合同约定的配置。关于本案，下列说法正确的有：（）

A.乙公司有权解除电脑买卖合同

B.乙公司有权拒绝支付全部价款

C.乙公司有权要求更换该10台电脑

D.乙公司有权要求减少10台不符合约定配置的电脑的价款

One of your audit clients is Tye Co a company providing petrol， aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange， it does follow best practice regarding corporate governance regulations. The audit work for this year is complete， apart from the matter referred to below.

As part of Tye Co‘s service contract with the government， it is required to hold an emergency inventory reserve of 6，000 barrels of aviation fuel. The inventory is to be used if the supply of aviation fuel is interrupted due to unforeseen events such as natural disaster or terrorist activity.

This fuel has in the past been valued at its cost price of $15 a barrel. The current value of aviation fuel is $120 a barrel. Although the audit work is complete， as noted above， the directors of Tye Co have now decided to show the ‘real’ value of this closing inventory in the financial statements by valuing closing inventory of fuel at market value， which does not comply with relevant accounting standards. The draft financial statements of Tye Co currently show a profit of approximately $500，000 with net assets of $170 million.

List the audit procedures and actions that you should now take in respect of the above matter. （6 marks）

离心式雾化法

在分期收款销售方式下，根据实质重于形式原则，下列各项中，属于企业确认收入的时点是( )。

A．提供分期收款商品时
B．合同约定的分期收款日
C．发出商品满足确认条件时
D．合同约定的最后一次付款日