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问题 判断题

企业在报告期内出售、购买子公司的，应将被出售子公司自报告期期初至出售日止的现金流量纳入合并现金流量表，将被购买子公司自购买日起至报告期期末止的现金流量纳入合并现金流量表。( )

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参考答案：对

解析： 请参见教材446页的相关内容。

单项选择题

It is clear that some chemicals can damage the health of animals and humans. (1) , this is not the only problem that (2) be caused by the careless use of chemicals. Chemicals can also (3) the ecological balance of the environment. If the ecological balance is disturbed, the results can be (4) serious.The (5) of DDT illustrates the problem. DDT, a chemical which kills insects, at first seemed to be a perfect answer (6) many problems. It would control insects that caused dangerous diseases, (7) insects that caused billions of dollars of damage to crops every year. Governments permitted and even (8) the use of DDT. Farmers in many countries (9) to spray it on their crops. The (10) results were good. Damage to crops (11) down, and profits went up. However, the chemical had effects which the scientists didn’t see in (12) . First, it also killed insects which were the (13) enemies of the harmful insects and which were therefore beneficial to farmers. Second, and perhaps worse, DDT did not kill (14) harmful insect. A few insects had natural resistance to the chemical. They (15) and reproduced in large numbers. In a few years there were large numbers of insects which were not (16) by DDT, and there were (17) insects which Could act as natural (18) on these new "super-insects". Finally, it became clear that DDT was not solving the insect problem. In fact, it was making the problem worse. It (19) became necessary to find a second (20) for the effects of the first.

第（12）空应选择（）

A．need

B．turn

C．advance

D．vain
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单项选择题 配伍题

提供非经营性互联网药品信息服务的网站不得发布（）

A.处方药信息

B.非处方药信息

C.戒毒药品信息

D.医疗器械信息
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