立法体现"行血则便脓自愈，调气则后重自除"的方剂是（）
A.败毒散
B.真人养脏汤
C.四神丸
D.芍药汤
E.葛根芩连汤
参考答案：D
企业对已存入证券公司但尚未进行短期投资的现金进行会计处理时，应借记的会计科目是（）。
A.银行存款
B.短期投资
C.其他应收款
D.其他货币资金
The 3-year annual spot rate is 7%, the 4-year annual spot rate is 7.5%, and the 5-year annual spot rate is 8%. Based on the pure expectations theory of interest rates, the 1-year implied forward rate in four years is closest to:（）
A. 10.00%.
B. 7.75%.
C. 9.00%.
