问题 多项选择题

肿瘤显像原理,是基于().

A.18F-FDG在肿瘤细胞内经已糖激酶作用转变为6-磷酸-18F-FDG而滞留在细胞内

B.多数肿瘤细胞内葡萄糖-6-磷酸激酶活性增高,致肿瘤内浓集的放射性很快消退

C.肿瘤局部18F-FDG摄取量与肿块内或活的肿瘤细胞数成正比

D.肿瘤细胞膜上葡萄糖转运蛋白对18F-FDG的转运速率相对增快

E.多数肿瘤细胞无氧葡萄糖酵解异常旺盛

答案

参考答案:A, C, D, E

解析:18F-FDG是最常用PET的药物,进入组织后,能像葡萄糖一样被摄取和磷酸化,但几乎不被进一步降解或逆返回血流中,被陷入在细胞内18F-FDG在一定时间内相对稳定,可用来反映组织对葡萄糖的需要量。

单项选择题

We live in an age when everyone is a critic. "Criticism" is all over the Internet, in blogs and chat rooms, for everyone to access and add his two cents’ worth on any subject, high or low. But if everyone is a critic, is that still criticism Or are we heading toward the end of criticism If all opinions are equally valid, there is no need for experts. Democracy works in life, but art is undemocratic. The result of this ultimately meaningless barrage is that more and more we are living in a profoundly-or shallowly-uncritical age.
A critic, as T. S. Eliot famously observed, must be very intelligent. Now, can anybody assume that the invasion of cyberspace by opinion upon opinion is proof of great intelligence and constitutes informed criticism rather than uninformed artistic chaos
Of course, like any self-respecting critic, I have always encouraged my readers to think for themselves. They were to consider my positive or negative assessments, which I always tried to explain, a challenge to think along with me: here is my reasoning, follow it, then agree or disagree as you see fit. In an uncritical age, every pseudonymous chat-room chatterbox provides a snappy, self-confident judgment, without the process of arriving at it becoming clear to anyone, including the chatterer. Blogs, too, tend to be invitations to leap before a second look. Do the impassioned ramblings fed into a hungry blogosphere represent responses from anyone other than long-heads
How has it come to this We have all been bitten by television sound bites that transmute into Internet sound bytes, proving that brevity can also be the soul of witlessness. So thoughtlessness multiplies. Do not, however, think I advocate censorship, an altogether unacceptable form of criticism. What we need in this age of rampant uncritical criticism is the simplest and hardest thing to come by.. a critical attitude. How could it be fostered For starters, with the very thing discouraged by our print media: reading beyond the hectoring headlines and bold-type boxes embedded in reviews, providing a one-sentence summary that makes further reading unnecessary. With only slight exaggeration, we may say that words have been superseded by upward or downward pointing thumbs, self-destructively indulging a society used to instant self-gratification.
Criticism is inevitably constricted by our multinational culture and by political correctness. As society grows more diverse, there are fewer and fewer universal points of reference between a critic and his or her readers. As for freedom of expression. Arthur Miller long ago complained about protests and pressures making the only safe subjects for a dramatist babies and the unemployed.
My own experience is that over the years, print space for my reviews kept steadily shrinking, and the layouts themselves toadied to the whims of the graphic designer. In a jungle of oddball visuals, readers had difficulties finding my reviews. Simultaneously, our vocabulary went on a starvation diet. Where readers used to thank me for enlarging their vocabularies, more and more complaints were lodged about unwelcome trips to the dictionary, as if comparable to having to keep running to the toilet. Even my computer keeps questioning words I use, words that can be found in medium-size dictionaries. Can one give language lessons to a computer What may be imperiled, more than criticism, is the word.
I keep encountering people who think "critical" means carping or fault-finding, and nothing more. So it would seem that the critic’s pen, once mightier than the sword, has been supplanted by the ax. Yet I have always maintained that the critic has three duties: to write as well as a novelist or playwright; to be a teacher, taking off from where the classroom, always prematurely, has stopped, and to be a thinker, looking beyond his specific subject at society, history, philosophy. Reduce him to a consumer guide, run his reviews on a Web site mixed in with the next-door neighbor’s pontifications, and you condemn criticism to obsolescence. Still, one would like to think that the blog is not the enemy, and that readers seeking enlightenment could find it on the right blog just as in the past one went looking through diverse publications for the congenial critic. But it remains up to the readers to learn how to discriminate.

Which of the following shows the author’s attitude towards the coming of the "uncritical age"

A.Sympathetic and supportive.

B.Neutral and indifferent.

C.Optimistic and welcoming.

D.Critical and sarcastic.

问答题

为扩大市场份额,经股东大会批准,甲公司20×8年和20×9年实施了并购和其他有关交易。

(1)并购前,甲公司与相关公司之间的关系如下:

①A公司直接持有B公司30%的股权,同时受托行使其他股东所持有B公司18%股权的表决权。B公司董事会由11名董事组成,其中A公司派出6人。B公司章程规定,其财务和经营决策经董事会2/3以上成员通过即可实施。

②B公司持有C公司60%股权,持有D公司100%股权。

③A公司和D公司分别持有甲公司30%股权和29%股权。甲公司董事会由9人组成,其中A公司派出3人,D公司派出2人。甲公司章程规定,其财务和经营决策经董事会半数以上成员通过即可实施。

上述公司之间的关系见下图:

(2)与并购交易相关的资料如下:

①20×8年5月20日,甲公司与B公司签订股权转让合同。合同约定:甲公司向B公司购买其所持有的C公司60%股权;以C公司20×8年5月31日经评估确认的净资产值为基础确定股权转让价格;甲公司以定向增发一定数量的本公司普通股和一宗土地使用权作为对价支付给B公司;定向增发的普通股数量以甲公司20×8年5月31日前20天普通股的平均市场价格为基础计算。上述股权转让合同于20×8年6月15日分别经甲公司和B公司、C公司股东大会批准。

20×8年5月31日,C公司可辨认净资产经评估确认的公允价值为11800万元。按照股权转让合同的约定,甲公司除向B公司提供一宗土地使用权外,将向B公司定向增发800万股本公司普通股作为购买C公司股权的对价。

20×8年7月1日,甲公司向B公司定向增发本公司800万股普通股,当日甲公司股票的市场价格为每股5.2元。土地使用权变更手续和C公司工商变更登记手续亦于20×8年7月1日办理完成,当日作为对价的土地使用权成本为2000万元,累计摊销600万元,未计提减值准备,公允价值为3760万元;C公司可辨认净资产的账面价值为8000万元,公允价值为12000万元。C公司可辨认净资产公允价值与账面价值的差额系由以下两项资产所致:一栋办公用房,成本为9000万元,已计提折旧3000万元,公允价值为8000万元;一项管理用软件,成本为3000万元,累计摊销1500万元,公允价值为3500万元。上述办公用房于20×3年6月30日取得,预计使用15年,预计净残值为零,采用年限平均法计提折旧;上述管理用软件于20×3年7月1日取得,预计使用10年,预计净残值为零,采用直线法摊销。

20×8年7月1日,甲公司对C公司董事会进行改组,改组后的C公司董事会由11名成员组成,其中甲公司派出7名。C公司章程规定,其财务和经营决策经董事会半数以上成员通过即可实施。

②20×9年6月30日,甲公司以3600万元现金购买C公司20%股权。当日C公司可辨认净资产公允价值为14000万元。C公司工商变更登记手续于当日办理完成。

(3)自甲公司取得C公司60%股权起到20×8年12月31日期间,C公司利润表中实现净利润1300万元;除实现净损益外,C公司未发生其他所有者权益项目的变动。

20×9年1月1日至6月30日期间,C公司利润表中实现净利润1000万元;除实现净损益外,C公司未发生其他所有者权益项目的变动。

自甲公司取得C公司60%股权后,C公司未分配现金股利。

(4)20×9年6月30日,甲公司个别资产负债表中股东权益项目构成为:股本8000万元,资本公积12000万元,盈余公积3000万元,未分配利润5200万元。

本题中各公司按年度净利润的10%提取法定盈余公积,不提取任意盈余公积。本题中C公司没有子公司,不考虑税费及其他因素影响。

要求:

 

计算甲公司取得C公司60%股权的成本,并编制相关会计分录。