供港活牛育肥场注册以育肥场为单位，实行一场一证制度。（）
参考答案：对
折实国债
Harding Corp. has a permanently impaired asset. The difference between its carrying value and the present value of its expected cash flows should be written down immediately and:（）
A. reported as a non-operating loss before computation of net income.
B. reported as a separately disclosed loss net of tax effect, if any, due to a change in accounting method.
C. reported as an operating loss.
