问题 单项选择题

抗菌药物在外科疾病应用中,下列哪项叙述是错误的

A.抗菌药物应用可减少术后并发症,增加手术安全性

B.严重创伤、大面积烧伤应预防性应用抗菌药物

C.全身情况不良的患者,应尽量选择用杀菌性的抗生素治疗感染

D.严重感染者,在体温正常、全身情况和局部感染灶好转后3~4天即可停药,不需使用更长时间

答案

参考答案:D

单项选择题

The questions in this group are based on the content of a passage. After reading the passage, choose the best answer to each question. Answer all questions following the passage on the basis of what is stated or implied in the passage.

Dear Sirs,

Given all the coverage that the emergence of hybrid cars has received in your pages in recent months, your readers may be interested to learn that gasoline-electric hybrids are not a new phenomenon at all, but rather the latest incarnation of an idea that has been kicking around for over a century. Indeed, the hybrid car has been around almost as long as the automobile itself.

At the turn of the twentieth century, as the automotive age dawned, three power-generating technologies competed for dominance: steam, gasoline, and electricity. In the year 1900, steam was well known as the power source of the industrial revolution, and electricity was widely regarded as the power source of the future, so it was not at all obvious that internal combustion engines burning a fractional distillate of crude petroleum would have any particular edge in this race for the powertrains of America. Indeed, when engineer H. Piper filed the first patent application for a gasoline-electric hybrid motor in 1905, his intention was to use the gas to give a little kick to his perfectly serviceable electric engine. His goal: an engine that could accelerate from 0 to 25 miles per hour in 10 seconds.

Piper achieved his goal. Electric and hybrid-electric engines powered more than 35,000 vehicles sold in 1912. These cars were perfectly adequate for the time, but over the following decade they mostly disappeared from the market, through no fault of their own. The cause of their decline was the spectacular improvements in the cost and performance of gasoline-powered cars. An onslaught of fast and cheap internal combustion cars from Ford, General Motors, and Buick essentially buried the electric and electric-hybrid motors by the 1920s.

Continuing performance improvements in internal combustion engines and inexpensive gas pretty much kept hybrids buried until the oil crises of 1973 and 1979 gave Americans a reason to start thinking about fuel efficiency. Engineers had the motivation to think about fuel-efficient hybrids, but they still lacked the means to make hybrids economically competitive with gas-powered cars, because the performance of gas-electric engines lagged far behind that of gas-powered engines in acceleration, top speed, and cruising range.

Dramatic improvements in electronics and computer technology during the 1990s, however, finally made the hybrid a reality. Advances in battery performance and, most importantly, computer-guided electric power transfer created a car that could drive like a regular car, but do so on half the tank of gas. As another century dawns, perhaps we are entering into a new automotive age.

According to the information given in the passage, which of the following best characterizes the different motivations behind the earliest experiments with gasoline-electric hybrids and the experiments going on in modern times ?()

A. The earliest experiments with hybrids sought to improve the fuel efficiency of electric engines, while modern experiments seek to improve the performance of gas-burning engines.

B. The earliest experiments with hybrids sought to improve the fuel efficiency of gas-burning engines, while modern experiments seek to improve the performance of electric engines.

C. Modern experiments with hybrids seek to improve the fuel efficiency of gas-burning engines, while the earliest experiments sought to improve the performance of electric engines.

D. Modern experiments with hybrids seek to improve the cruising range of gas-powered cars, while earlier experiments sought to improve the handling and safety of electric cars.

E. The earliest experiments with hybrids sought to combine the power of steam with the efficiency of electricity, while modern experiments seek to combine the efficiency of electricity with the power of gas.

问答题

甲股份有限公司为上市公司(以下简称甲公司),所得税税率为25%,采用资产负债表债务法核算所得税。2010、2011年发生业务的有关资料如下:
(1) 2010年1月1日,甲公司支付价款1100万元(含交易费用),从活跃市场购入乙公司当日发行的面值为1000万元、5年期的不可赎同债券,准备持有至到期。该债券票而年利率为10%,利息按单利计算,到期一次还本付息,实际年利率为6.4%。2010年12月31日,该债券未出现减值迹象。
(2) 2011年1月1日,该债券市价总额为1200万元。当日,为筹集生产线扩建所需资金,甲公司出售债券的80%,将扣除5万元手续费后的款项存入银行;该债券剩余的20%重分类为可供出售金融资产。假定税法规定,可供出售金融资产持有期间公允价值的变动不计入应纳税所得额,待出售时一并计入应纳税所得额。
2011年末可供出售金融资产的公允价值为180万元,预计为暂时性下跌。
(3) 2011年3月10日,购入A公司股票10万股,支付价款120万元,划分为交易性金融资产;4月20日收到A公司宣告并发放的现金股利8万元;年末甲公司持有的A公司股票的市价为150万元。
(4) 2011年甲公司因违反税收规定被税务部门处以10万元罚款,罚款尚未支付。税法规定,企业违反国家法规所支付的罚款不允许在税前扣除。
(5) 2011年为关联方债务提供担保而确认负债100万元。税法规定,企业实际发生的担保支出不允许税前扣除。
(6) 2011年获得公司债券利息收入8.5万元,因违反合同支付违约金5万元。
(7) 2011年甲公司采用权益法核算长期股权投资确认的投资收益为45万元。
(8) 甲公司2011年度实现利润总额1000万元,假定无其他纳税调整事项。
要求(写出明细科目):
1.判断甲公司购入的乙公司债券应作为哪种金融资产核算并说明理由。