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问题 单项选择题

根据《中国农业银行县域建筑业贷款管理办法》的规定，对建筑企业、建设单位均在农业银行就同一项目办理贷款的，二者的贷款总余额不超过项目总投资的（）。

A．50%

B．80%

C．90%

D．100%

答案

参考答案：A

单项选择题

A company has an asset with the following characteristics: Net book value of $ 500000 (original cost of $ 1300000 less accumulated depreciation of $ 800000). Undiscounted expected future cash flows of $ 470000 present value of expected future cash flows of $ 380000. Which of the following statements about the accounting treatment of this asset is least accurate()

A. The asset is deemed to be "impaired," because the present value of expected future cash flows is less than the carrying value.

B. The future impact of an impairment recognition is to increase net income, asset turnover ratios, and leverage ratios.

C. If an impairment is recognized, the company will report a $120000 write-off in income from continuing operations.
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单项选择题

某33岁孕妇，G3P0孕37周，破水4小时急诊来院，测血压110/75mmHg，儿头高浮，胎心 100次/分，最适宜的处理是

A．立即行B超检查

B．嘱孕妇自行办理入院手续

C．吸氧，左侧卧位

D．急诊室观察

E．平车推病人入产房，即行 * * 检查
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