问题 单项选择题

The nurse provides care for a client with chronic obstructive pulmonary disease (COPD). Administering high doses of oxygen may produce what result ?()

A.Increased respiratory drive.

B.Diminished respiratory drive.

C.A mismatch between ventilation and perfusion.

D.A profound decrease in partial pressure of arterial carbon dioxide (PaCO2).

答案

参考答案:B

解析:

A client with COPD who has had an elevated PaCO2 level for a prolonged time no longer depends on changes in carbon dioxide level to regulate the respiratory drive. The client with COPD depends on hypoxia or lower partial pressure of arterial oxygen level changes to regulate respirations. If high levels of oxygen are administered, the client will lose his hypoxic respiratory drive, causing respirations to decrease or even stop. As the respirations decrease, the PaCO2 levels elevate. COPD leads to a mismatch between ventilation and perfusion. The alveoli enlarge and overdistend, decreasing the surface area of alveoli to capillary ratio. Increasing the oxygen level won't increase the ventilation-perfusion mismatch.

单项选择题
问答题

某工业企业2009年取得销售货物收入1200万元,在扣除了成本、费用、税金和损失以后,企业实现利润200万元,并据此申报纳税。年末企业聘请的注册税务师审查纳税申报表并结合查账发现以下情况: 1.审核“财务费用”账户,发现企业列支的借款利息支出总额为95万元,其中:建造的固定资产竣工决算投产后发生的贷款利息支出为65万元,对外投资借款的利息支出30万元; 2.审核“管理费用”账户,发现本年度的“三新”研究开发费用为45万元,已计入费用,企业未按国家的优惠政策计算当期的应税所得额; 3.审核“在建工程”账户,发现年底新建一条生产线并投入试运行,其问取得产品销售收入50万元(不含增值税),产品销售成本35万元,已冲减工程成本; 4.审核“资本公积”账户,发现年初受赠的一台价值40万元的新设备(不考虑增值税),全额计入“资本公积”账户; 5.审核“销售费用”,发现实际发生本年广告费和业务宣传费40万元,相应的备查账载明:上年未扣除完的广告费和业务宣传费2万元; 6.审核“其他应付款”账户时发现,9月份没收出租包装物押金50000元,在“包装物”科目中核算,进一步检查发现,该批包装物的成本为32000元: 7.审核“应付账款”账户,发现企业已经确认无法支付的应付账款45000元,未作任何处理。 请根据税法的有关规定计算企业当年应纳的企业所得税。(企业所得税税率25%)