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问题 单项选择题

华丰公司生产线达到预定可使用状态前发生的安装费用，应计入的会计科目是 ( )。

A．固定资产
B．营业外支出
C．在建工程
D．管理费用

答案

参考答案：C

解析： 生产线达到预定可使用状态前发生的安装费用，应计入“在建工程”会计科目。

填空题



After its (1) to the (2) in 2001, China has taken steps towards opening up its (3) . As a condition for joining the WTO, China (4) itself to a (5) of trade liberalization, including the reduction of tariffs on cars and agricultural products. These tariffs reductions are both (6) and there is (7) for China to (8) at a faster pace.
A (9) of (10) and a more rapid and profound reduction of import tariffs would (11) of those Chinese consumers who would (12) imported products at lower prices. Second, a higher (13) into China would take away much upward pressure on the Renminbi and provide a true and lasting (14) to solving current global (15) . Indeed, even a modest (16) in the opening-up process would go a long way towards solving the problem.
The opening up of China’s markets to international competition should (17) deep reforms. Banks should be recapitalized, bad loans provisioned fully and state-owned companies’ runaway indebtedness (18) . Only when real progress in these areas is made should China begin to consider a reform to its (19) . Doing it any earlier would be highly (20) .
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单项选择题 A1/A2型题

女性，65岁，高血压病史5年，多次测血压170～190／90～110mmHg，眼底Ⅲ级，该患者诊断为（）

A.高血压病2级，中危

B.高血压病2级，高危

C.高血压病2级，极高危

D.高血压病3级，高危

E.高血压病3级，极高危
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