蜜丸制备时，常用药粉与蜜的比例为（）

A.1：1～1：1.5

B.1：2

C.1：3：1

D.4：2：1

E.2：2：1

Par-Mac Corporation is a joint venture equally controlled by Parker Company and Macintosh Company. Which method should Macintosh use to account for its ownership interest in Par-Mac according to U. S. Generally Accepted Accounting Principles ( U. S. GAAP), and which method recommended for Parker under International Financial Reporting Standards (IFRS) U.S. GAAP IFRS（）①A. Equity methodProportionate consolidation method ②B. Equity methodConsolidation method ③C. Consolidation method Proportionate consolidation method

A. ①

B. ②

C. ③