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问题 单项选择题

2009年9月，母公司将成本为30800元的存货以38500元的价格销售给子公司，子公司当年售出40％，则2009年年末编制合并财务报表时，应抵销存货中包含的未实现内部损益是( )

A．3080元

B．4620元

C．6160元

D．7700元

答案

参考答案：B

单项选择题

A CFA charterholder owns an asset management firm with offices downtown. To minimize rent expenses, each year the charterholder ships the previous year’s research report to a nearby warehouse. There, the reports are digitized and stored in both electronic and hard-copy forms. After five years, all paper copies are destroyed and only electronic copies are retained. Are the charterholder’s record-retention procedures in compliance with the CFA Institute Standards of Practice（）

A. No.

B. Yes, because he is only required to retain hard copies for five years.

C. Yes, because he still retains electronic copies of the original documents.
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单项选择题

5岁男孩，面色苍白半年入院，间有脐周痛，家住农村；贫血貌，心率108/min，律齐、心尖部闻及Ⅱ级收缩期杂音，腹平软，肝右肋下0.5cm，白细胞：8.2×10/L，中性：0.05，嗜酸粒细胞：0.09，淋巴：0.41，RBC4.0×10/L，Hb80g/L，MCV65fl，大便潜血（），引起本例贫血的原因是：（）

A.叶酸缺乏

B.铁缺乏

C.维生素B

D.慢性炎症

E.再生障碍性贫血
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