股份有限公司自资产负债表日至财务会计报告批准报出日之间发生的事项中，属于调整事项的是

对于D公司财务报表，注册会计师正在计划拟实施的实质性程序，下列有关说法中正确的有（）

A.评估的某项认定的重大错报风险越高，注册会计师就越应当考虑在期末或接近期末实施实质性程序

B.如果针对特别风险仅实施实质性程序，注册会计师可以仅使用实质性分析程序

C.无论选择实质性方案还是综合性方案，注册会计师都应当对所有重大的各类交易、账户余额和披露设计和实施实质性程序

D.重大错报风险越高，注册会计师就需要执行越多的实质性程序

下列哪种磺胺对铜绿假单胞菌有效：

A．磺胺嘧啶

B．磺胺米隆

C．柳氮磺毗啶

D．磺胺甲噁唑

E．磺胺异噁唑

Weight-Loss Nirvana

[A] In the U. S., where one in three adults is seriously overweight, the news carried by the journal Science last week—that Friedman and his colleagues at the Howard Hughes Medical Institute and New York City’s Rockefeller University had discovered a magical dose that melts fat in a matter of weeks—resonated with unusual force. Momentarily, at least, it encouraged the spirits of millions of lifelong dieters and boosted the stock of Amgen, the biotechnical firm based in California that holds the license on the underlying technology. It is too early to predict, however, whether this rare elixir (called leptin, after the Greek leptos, meaning slender) will be a stunning pharmaceutical (制药上的) success or just another "miracle" cure that never pans out. Even if all goes well, it could be five to ten years before leptin is approved in the U. S. for human use. Researchers must first demonstrate that leptin benefits people as well as animals and that it causes no serious side effects.
[B] The search for leptin began in the 1960s, when Douglas Coleman, a researcher at the Jackson Laboratory in Bar Harbor, Maine, began studying a strain of fat laboratory mice. In a series of creative experiments, Coleman surgically joined the blood vessels of an obese (肥胖的) mouse to those of a normal-size mouse, creating a sort of artificial Siamese twin. What happened then was astonishing: the fat animal immediately began to lose weight. This suggested that the blood of non-obese mice carried an effective biochemical messenger, one that played an important role in regulating appetite and metabolism (新陈代谢). But the mysterious agent was present in such minuscule quantities that no one was able to isolate it.
[C] Friedman picked up the challenge, applying new tools developed by the field of molecular genetics. The secret factor, he reasoned, must be produced by a gene that was defective in the obese mice. So he began to hunt for such a gene, the ob, or obese, gene. Sure enough, late last year, after eight years of effort, Friedman and his colleagues pinpointed the ob gene in both average-weight and obese mice. They then inserted the normal gene into bacterial (细菌的) cells, providing at long last detectable quantities of the protein they called leptin.
[D] By injecting leptin into obese mice, three separate teams of researchers, including Friedman’s, have confirmed that this protein is indeed the blood factor that makes fat mice thin. But they are still trying to puzzle out just how it works. Friedman, for one, believes leptin is almost certainly a hormone that travels through the bloodstream to act on the brain. In fact, it appears leptin may act in a feedback loop (反控循环) like the temperature sensor in a thermostat (恒温器)—or in this case a "fatstat"—to tell the body whether to turn metabolism and appetite up or down. Thus when leptin is low, hunger pangs increase, body temperature drops, and metabolism slows. When leptin is high, everything reverses. In such fashion, the brain strives to keep body weight stable and fluctuations small.
[E] Because leptin is produced in fat tissue (组织), the fatter an animal is, the more leptin its cells should make. Normal mice then respond to weight gain by turning out more leptin. As a result, their appetites slow down and their energy consumption speeds up. But the obese mice cannot produce leptin, so their brains never receive this vital message. "These animals," says Friedman, "get fat because they think they’re starving, and then when we give them the protein, they get thin because they think they’re fat!"
[F] What, if anything, does this have to do with people Perhaps a good deal. For humans have an ob gene that is virtually the same as the mouse gene, and it is possible that at least some folks have trouble keeping off kilos because of mutation (突变) in this gene. Most experts, however, agree that defects in the ob gene are not likely to be a major reason for obesity in people. But that does not mean leptin might not be therapeutically (治疗学的) useful for many other overweight people. In last week’s Science, for example, a team of researchers from the pharmaceutical company Hoffmann-LaRoche described how they fattened lean mice by giving them unrestricted access to high-fat food. Then they administered leptin. The mice responded by cutting their food intake and shedding the extra grams, suggesting leptin may have value in reversing more typical cases of weight gain.
[G] What about side effects Injections of leptin do not, as one might fear, turn lean mice into starving wretches. After losing weight, researchers from Amgen reported, normal mice stabilize both their food intake and their metabolism. Obese mice likewise reach an ideal leanness, and then stop losing weight. The pattern of weight loss is also encouraging. For unlike extreme calorie restriction, which can weaken muscle, leptin appears to melt fat while leaving lean tissue untouched. On the basis of such data, Amgen (which paid Rockefeller University $20 million for patent rights to make products based on the ob gene) has announced that it hopes to begin making human trials as early as next year.
[H] Many experts find these plans too optimistic. Just because researchers have not noted worrisome side effects yet, critics say, does not mean that none will emerge. Leptin, they point out, is a serious drug, not the easy-to-swallow "thin pill" dieters have dreamed of for so long. To do its work, leptin would probably have to be either injected daily or implanted under the skin for life. In the laboratory experiments reported last week, the obese mice started regaining weight as soon as the injections stopped. Even with a boost from something like leptin, cautions Dr. Ahmed Kissebah, an obesity expert at the Medical College of Wisconsin, the formerly fat cannot afford to become less alert. "People will still have to lose weight the hard way," he predicts. "It’ll be like diabetes: you still have to exercise and watch your food intake."
[I] Regardless of what eventually happens in the marketplace, the discovery of leptin is occasion for celebration. It has provided scientists with a new way for exploring a still poorly understood metabolic pathway, one that probably consists of many other equally powerful compounds, each of which could lead to new drugs. To the millions of seriously overweight Americans, help with a frustrating condition—years of guilty eating and self-criticism—may finally be on the way.

Leptin as a word has its origin in the language of Greek, meaning thin or slim.

Scientists studying the activity of the living brain with widely used new imaging techniques have been missing some of the earliest steps in brain activity because those changes are subtle and are masked by reactions that happen seconds later, Israeli scientists say. The imaging techniques — positron emission tomography scanning and magnetic resonance imaging, known as PET and functional M. R. I. scans — are used prominently in studies of brain activity. The most active brain areas appear to light up on the scans as specific tasks are performed. The two techniques do not measure nerve-cell activity directly; they measure the extra flow of blood that surges to the most active brain areas. Researchers at the Weizmann Institute of Science in Rehovot, Israel, have monitored these changes in blood flow in anesthetized cats by removing parts of the skull and observing how the nerve cells in activated regions fuel their activities by rapidly removing oxygen from nearby red blood cells. This rapid uptake of oxygen, made evident by visible changes in the color of the red cells, proves that early oxygen transfer gives these neurons the energy to do their work, the researchers said. They also found that subtle changes in blood flow began significantly earlier than was detected by PET and functional M. R. I. scans, which lack sufficient resolution and do not form their images quickly enough to follow such rapid changes. Dr. Amiram Grinvald published the findings in the Journal Science. "The initial event is very localized and will be missed if you don’t look for it soon enough and use the highest possible resolution," Dr. Grinvald said. "Now people are beginning to use our results with other imaging methods." Working on the exposed brain lets researchers follow electrical activity and the accompanying blood flow in greater detail than is possible by using indirect imaging methods that track neural activity through the skull. However, opportunities for open-skull studies of humans are limited to some kinds of neurosurgery, and researchers must mostly rely on PET and functional M. R. I. images for studies linking behavior with specific brain activity. By directly observing exposed cat brains and in similar work with a few human cases, Dr. Grinvald and his associates have been able to observe the first evidence of electrical activity and other changes in brain cells after a light has been seen or a limb moved. The newest research showed that it took three seconds or more after an event for the flow of blood to increase to an area of the brain dealing with a stimulus. That is the blood-flow increase usually pictured in brain-function studies with PET or functional M. R. I techniques, the Israeli researchers said. However, the initial reaction observed in the Weizmann research by directly imaging the exposed brain — the direct transfer of oxygen from blood cells to neurons — occurred in the first-tenth of a second and was lost to conventional imaging, they said. The later increase in blood flow to the area, Dr. Grinvald said, was obviously an attempt by the body to supply more oxygen for brain activity. But the increase in blood was so abundant that it covered an area much larger than the region directly involved in the activity being studied, masking some of the subtle changes, he said. The body’s reaction, the researchers said in the paper, was like "watering the entire garden for the sake of one thirsty flower." Dr. Kamil Ugurbil, said that the Israeli research provided clues that allowed the use of functional M. R. I. scans to picture earlier events in the activity of brain cells. "Dr. Grinvald’s observations are very important, and they have significant implications for functional imaging with high resolution," Dr. Ugurbil said in an interview. "We have actually been able to look at the early changes with magnetic resonance imaging, but you need to use higher magnetic fields to see them clearly because they are small effects." By timing their images more carefully and by using per magnetic fields than normal, he said, researchers have used Dr. Grinvald’s findings to study early neuronal responses to stimuli at smaller, more specific sites in the brain.

According to the passage, why couldn’t PET and functional M. R. I. scans detect subtle changes in blood flow earlier

A．Because there is early oxygen transfer.

B．Because they do not form their images quickly enough to follow such rapid changes.

C．Because researchers control the changes in blood flow.

D．Because early oxygen transfer gives the flow blood energy.

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