问题 单项选择题

耗用材料汇总表是( )。

A.外来原始凭证
B.通用记账凭证
C.累计凭证
D.汇总凭证

答案

参考答案:D

解析:[考点] 原始凭证分类
汇总凭证是根据账簿记录和经济业务的需要编制的一种原始凭证。汇总凭证是根据账簿记录,把某一项经济业务加以归类、整理而重新编制的一种会计凭证。耗用材料汇总表是根据一个月内所有的领料单,按照材料的用途加以归类、整理编制而成的。故选D。

单项选择题

Celebrate. Celebrate. Physicians are delighted with a Food and Drug Administration (FDA) advisory panel’s recommendation earlier this year that Vioxx and its cousins Bextra and Celebrex (all medicines known as Cox-2 inhibitors) should remain on the market, despite evidence they increase heart disease risk in some people. The panelists reached their decision after weighing all the data and concluding the benefits of these pain-relieving drugs outweighed the risks.
Specifically, these scientists acknowledged that, for some patients, these prescription drugs were uniquely effective in reducing pain from arthritis and other causes. For others—concerned about ulcers associated with aspirin and other OTC analgesics—the Cox-2 inhibitors offered the advantage of minimizing potentially serious effects of stomach irritation.
Now is an appropriate time for everyone to take a fresh look at the benefit-risk equation for Vioxx and the other Cox-2 inhibitors.
The risks-increased risk of heart disease in some who use the drugs—have been well publicized. Much less publicity has been given to a spectrum of real and potential benefits that go way beyond reduced risk of stomach irritation. These little-discussed benefits would have been lost, perhaps permanently-had Vioxx, Bextra and Celebrex been driven from shelves in pursuit of perfect safety, an unattainable goal.
For example, there is substantial evidence Cox-2 inhibitors can reduce development of colon polyps, which may become colon canceL Indeed. Celebrex is FDA-approved for those genetically prone to colon cancer. Ironically, the 2004 study that revealed the elevated heart attack risk of Vioxx was primarily designed to further establish the drug’s effectiveness in protecting against colon cancer. And while the results of that interrupted trial have not yet been published, there is good reason to believe they will confirm the protective effects against colon cancer established in research over the last 10 years.
At the time of its withdrawal from the market last fall, studies of Vioxx as well as the other Cox-2 drugs suggest that they had other anti-cancer properties as well, possibly reducing the risk of malignancies of a number of sites, including the lung and esophagus.
Had these drugs been dismissed, their untapped promise for prevention would have evaporated well before it was evaluated and applied to save lives. Fortunately, cooler and wiser heads prevailed.

The primary purpose of the 2004 study about Vioxx was to ______.

A.confirm its power in cancer-prevention

B.see if it protects against cancer for sure

C.reveal its potential risks in causing heart attack

D.interrupt the research focusing on its drawbacks

判断题