企业清算时应先返还所有者的所有者权益，再清偿企业的负债。（）
参考答案：错
解析：企业清算时，只有在清偿所有的负债后，所有者权益才能返还给所有者。
药物非临床安全性评价机构必须遵守
A．处方药与非处方药B．C批准上市药品C．毒麻药品D．传统中药E．新药
We are not conscious of the extent of which work provides the psychological satisfaction that can make the difference between a full and empty life.()
A. to which
B. in which
C. at which
D. by which
