搜题请搜索小程序“爱下问搜题”
问题 单项选择题 共用题干题

女性，40岁，右肘关节外侧疼痛1个月余。不能提重物。查体：右侧肘关节活动正常，局部有压痛点，X线片检查未见异常。

最可能的诊断（）

A.腱鞘囊肿

B.肘关节骨肿瘤

C.尺骨鹰嘴滑囊炎

D.肱骨外上髁炎

E.肱骨内上髁炎

答案

参考答案：D

单项选择题

In a recent meeting of the Board of Directors of Singh Semiconductors, the Board was discussing deferred taxes and the effective tax rate reconciliation disclosures. The Board wanted to learn more about this topic because low effective tax rates relative to the effective tax rates of comparable companies are a potential red flag. At the meeting the following two statements were made by Board members: Statement 1: When analyzing a firm’ s effective tax rate reconciliation disclosures, analysts watch out for companies that report high income tax expense on their financial statements compared to taxes payable because such companies are more likely to be using aggressive accounting methods and have low-quality earnings. Statement 2: High effective tax rates may result when a firm has significant restructuring charges since restructuring charges do not generally have tax cash flow effects in the year they are recorded, but can have significant effects on future cash flows. Are Statements 1 and 2 as made by Singh Semiconductor’s Board members correct or incorrect Statement 1 Statement 2 ①A. Correct Correct ②B. Incorrect Correct ③C. Incorrect Incorrect

A．

A. ①

B．

B. ②

C．

C. ③
查看答案
单项选择题

Whitehall公司为清洁行业生产化学用品。上一个月，Whitehall公司为生产60，000单位AM-12和40，000单位BM-36共发生了$300，000成本。对于联合产品成本，Whitehall公司根据产量来分摊。现在，AM－12分离出来的单位售价是$3.50。Flank公司希望在AM－12进行进一步处理之后采购所有的AM－12产品。进一步处理的成本是$90，000。关于AM-12，下面哪一项是最有利的？（）

A.如果进一步处理后的销售价格超过$3.00，Whitehall就应该进一步处理。这样能弥补所有的联合生产成本。

B.Whitehall应该分离AM-12销售，除非Flank公司为进一步处理的产品提供高于$4.50的单价，这样会弥补Whitehall的全部生产成本。

C.如果进一步处理后的单位售价高于$5.00，Whitehall应该进一步处理然后销售。

D.如果进一步处理后的单位售价高于$5.25，Whitehall应该进一步处理然后销售。这样将保持毛利率不变。
查看答案