问题 单项选择题

患者,女,51岁。颜面下肢浮肿两天,小便量少,心悸,失眠。用药宜首选( )

A.茯苓

B.泽泻

C.猪苓

D.薏苡仁

E.车前子

答案

参考答案:A

问答题

ABC公司是一零售业上市公司,请你协助完成2002年的盈利预测工作。上年度的财务报表如下:
                           损 益 表
                          2001年            (单位:万元)

销售收入1260
销售成本(80%)1008
毛利252
经营和管理费用
变动费用(付现)63
固定费用(付现)63
折旧26
营业利润100
利息支出10
利润总额90
所得税27
税后利润63

                           资产负债表
                            2001年12月31日         (单位:万元)
货币资金14短期借款200
应收账款144应付账款246
存货280股本(发行苷通股500万元,每股面值1元)500
固定资产原值760保留盈余172
减:折旧80
固定资产净值680
资产总额1118负债及所有者权益总计1118

其他财务信息如下:
(1)下一年度的销售收入预计为1 512元。
(2)预计毛利率上升5个百分点。
(3)预计经营和管理费的变动部分与销售收入的百分比不变。
(4)预计经营和管理费的固定部分增加20万元。
(5)购置固定资产支出220万元,并因此使公司折旧额达到30万元。
(6)应收账款周围转率(按年末余额计算)预计不变,上年应收账款均可在下年收回。
(7)年末应付账款余额与当年进货金额的比率不变。
(8)期末存货金额不变。
(9)现金短缺时,用短期借款补充,借款的平均利息率不变,借款必须是5万元的倍数,
假设新增借款需年初借入,年末不归还,所有借款全年计息,年末付息,年末现金余额不少于10万元。
(10)预计所得税为30万元。
(11)假设年度内现金流动是均衡的,无季节性变化。
要求:
(1)确定下年度现金流入、现金流出和新增借款数额。
(2)预测下年度税后利润。
(3)预测下年度每股盈利。

阅读理解

阅读理解。

     You don't need millions to be happy. In fact, at The Happiness Institute in Australia, a couple of hundred

dollars may be enough.

     The institute opened its doors last year, and, since then, men and women of all ages have been paying A

$ 200 an hour (US $140) for lessons on how to feel great. 

     " You can actually increase your happiness levels. That's what we teach," said Timothy Sharp, founder

of the institute.

     Experts say that only about 15 percent of happiness comes from income, assets and other financial factors. As much as 85 percent comes from things such as attitude, life control and relationships.

     Most of us are significantly better off financially than our parents and grandparents, but happiness levels

haven't changed to reflect that.

     Studies show that once the basic needs of shelter and food are met, additional wealth adds very little to

happiness. Many decades ago, the "sage of Baltimore, Maryland", editor HL Mencken, defined wealth as

earning US $100 more than your “wife's sister's husband.”

     Behavioral economists now say part of the reason we are richer but not happier is because we compare

ourselves to people better off materially. 

     "The argument is that if you want to be happy there's a very simple thing you can do: Compare yourself

to people who are less well off than you- poorer, smaller house, car," said Sharp.

     The Happiness Institute aims to show you how to overcome these unhappiness factors by focusing on

" more than just your bank account."

     "If I compare myself to Bill Gates then I'm always going to be down," said Sharp.

     A better thing to compare with, he said, might be Kerry Packer, Australia's richest person who has had

a kidney transplant and heart surgery in recent years.

1. Which of the following statements is TRUE according to the passage?

A. You can learn to increase your happiness levels by attending the classes at The Happiness Institute.

B. Most of us are happier than our parents or grandparents since we earn more.

C. Earning US $100 more than your wife's sister's husband if you want to be happy.

D. Both Bill Gates and Kerry Packer are examples of those who are extremely rich but obviously unhappy.

2. If you have 500 Australian dollars, you can get about _____ U. S. dollars from a bank.

A. 550

B. 450

C. 350

D. 250

3. The underlined phrase in the 9th paragraph has the same meaning as the word ______.

A. healthy

B. unhealthy

C. free

D. wealthy

4. The author wrote the passage to tell us ______.

A. happiness is everything

B. wealth is the foundation of happiness

C. have fun at the Happiness Institute

D. money doesn't always mean happiness