问题 单项选择题 案例分析题

男性,26岁,机器绞伤致前臂中段完全离断4小时。

该患者离断段如何保存()

A.浸在5%糖水中

B.浸在10%糖水中

C.浸在0.9%生理盐水中

D.干燥冷藏

E.不需要特殊处理

答案

参考答案:D

问答题 简答题

综合题:A公司2014年和2015年发生下列与投资和企业合并有关的事项:(1)A公司于2014年12月29日以货币资金11500万元取得对B公司70%的股权,能够对B公司实施控制,形成非同一控制下的企业合并。2015年12月31日,A公司又出资1880万元自B公司的少数股东处取得B公司10%的股权。假定A公司与B公司的少数股东在交易前不存在任何关联方关系。假定A公司资本公积中的资本溢价为500万元。有关资料如下:①2014年12月29日,A公司在取得B公司70%股权时,B公司可辨认净资产公允价值总额为16000万元。②2015年12月31日,B公司有关资产、负债的账面价值、自购买日开始持续计算的金额及在该日的公允价值情况如下表所示:

(2)A公司于2014年1月1日以货币资金1000万元取得D公司(上市公司)5%的股份作为可供出售金融资产核算。取得投资时D公司可辨认净资产的公允价值为19000万元(与账面价值相等)。2015年12月31日,甲公司另支付12000万元取得D公司50%的股份,从而能够对D公司实施控制,形成非同一控制下企业合并。购买日D公司可辨认净资产公允价值为23000万元。2014年12月31日,可供出售金融资产的公允价值为1200万元,2015年12月31日甲公司原取得D公司股权的公允价值为1220万元。假定不考虑所得税和内部交易的影响。

要求:(1)根据资料(1),①确定购买日;②计算2015年12月31日该项长期股权投资的账面价值;③计算合并财务报表中A公司对B公司投资形成的商誉的价值;④计算合并财务报表中调整所有者权益的金额。(2)根据资料

(2),①计算2015年12月3J日甲公司个别财务报表中确认的对D公司长期股权投资的金额;②计算甲公司合并财务报表中应确认的对D公司商誉的金额。

阅读理解

Reading comprehension.

     The 2012 London Olympics had enough problems to worry about. But one more has just been added-a

communications blackout caused by solar storms.

     After a period of calm within the Sun, scientists have detected the signs of a flesh cycle of sunspots that

could peak in 2012, just in time for the arrival of the Olympic torch in London.

     Now scientists believe that this peak could result in vast solar explosions that could throw billions of tons

of charged matter towards the Earth, causing strong solar storms that could jam the telecommunications

satellites and interact links sending five Olympic broadcast from London.

     "The Sun's activity has a strong influence on the Earth. The Olympics could be in the middle of the next

solar maximum which could affect the functions of communications satellites," said Professor Richard

Harrison, head of space physics at the Rutherford Appleton Laboratory in Oxfordshire.

     At the peak of the cycle, violent outbursts called coronal mass ejections (日冕物质抛射) occur in the

Sun's atmosphere, throwing out great quantities of electrically-charged matter. "A coronal mass ejection can

carry a billion tons of solar material into space at over a million kilometres per hour. Such events can expose

astronauts to a deadly amount, can disable satellites, cause power failures on Earth and disturb

communications," Professor Harrison added. The risk is greatest during a solar maximum when there is the

greatest number of sunspots.

     Next week in America, NASA is scheduled to launch a satellite for monitoring solar activity called the

Solar Dynamics Observatory (SDO), which will take images of the Sun that are 10 times clearer than the

most advanced televisions available.

     The Rutherford Appleton Laboratory helped to make the high-tech cameras that will capture images of

the solar flares (太阳耀斑) and explosions as they occur.

     Professor Richard Hold away, the lab's director, said that the SDO should be able to provide early warning

of a solar flare or explosion big enough to affect satellite communications on Earth "If we have advance

warning, we'll be able to reduce the damage. What you don't want is things switching off for a week with no

idea of what's caused the problem," he said.

1. The phrase "communications blackout" in paragraph 1 most probably refers to _____ during the 2012

    Olympics. [ ]

A. the extinguishing of the Olympic torch

B. the collapse of broadcasting systems

C. the transportation breakdown in London

D. the destruction of weather satellites

2. What can be inferred about the solar activity described in the passage? [ ]

A. The most fatal matter from the corona falls onto Earth.

B. The solar storm peak occurs in the middle of each cycle.

C. It takes several seconds for the charged matter to reach Earth.

D. The number of sunspots declines after coronal mass ejections.

3. According to the passage, NASA will launch a satellite to _____. [ ]

A. take images of the solar system

B. provide early warning of thunderstorms

C. keep track of solar activities

D. improve the communications on Earth

4. Which of the following might be the best title of the passage? [ ]

A. Solar Storms: An Invisible Killer

B. Solar Storms: Earth Environment in Danger

C. Solar Storms: Threatening the Human Race

D. Solar Storms: Human Activities to Be Troubled