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问题 单项选择题

2007年9月子公司从母公司购入的150万元存货，本年全部没有实现销售，期末该批存货的可变现净值为105万元，子公司计提了45万元的存货跌价准备，母公司销售该存货的成本120万元，2007年末在母公司编制合并报表时针对该存货跌价准备项目所作的抵销处理为( )。

A．借：存货跌价准备30
贷：资产减值损失30

B．借：资产减值损失15
贷：存货跌价准备15

C．借：存货跌价准备 45
贷：资产减值损失 45

D．借：未分配利润一年初30
贷：存货跌价准备 30

答案

参考答案：A

解析： 子公司计提了45万元的存货跌价准备，但是从集团公司角度来看，应计提15万元的存货跌价准备，所以属于多提的存货跌价准备30万元，应予以抵销。

单项选择题 共用题干题

刘护士，参加开胸手术，任洗手护士。

病人需行急症手术，下面哪一条不是护士要做的（）。

A.备皮

B.灌肠

C.胃肠减压

D.备血

E.交代术中及术后并发症并让家属签字
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单项选择题

When a disease of epidemic proportions threatens the public, scientists immediately get to work, trying to locate the source of affliction and find ways to combat. Vaccination is one of the effective ways to protect the (1) population of a region or country which may be (2) grave risk. The process of vaccination allows the patient’s body to (3) immunity to the virus or disease so that, if it is encountered, one can fight it (4) naturally. To accomplish this, a small weak or dead (5) of the disease is actually injected into the patient in a controlled environment, (6) his body’s immune system can learn to fight the invader (7) . Information (8) how to penetrate the disease’s defenses is (9) to all elements of the patient’s immune system in a process that occurs naturally, in which genetic information is passed from cell to cell. This makes sure that (10) the patient later come into contact with the real problem, his body is well equipped and trained to (11) with it, having already done so before.

There are, however, dangers (12) in the process. (13) , even the weakened version of the disease contained in the vaccine proves (14) much for the body to handle, resulting in the immune system (15) , and, therefore, the patient’s death. Such is the case of the smallpox vaccine, (16) to eradicate the smallpox epidemic that nearly (17) the whole Native American population and killed massive numbers of settlers. (18) 1 in 10,000 people who receive the vaccine (19) the smallpox disease from the vaccine itself and dies from it. Consequently, the process, which is truly a (20) , may indeed hide some hidden curses.

19（）

A.infects

B.affects

C.effects

D.contracts
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