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问题 判断题

将经营性租赁的固定资产通过变更合同转为融资租赁固定资产，在会计上应当作为会计政策变更处理。( )

答案

参考答案：错

解析： 当期发生的交易或事项与以前相比具有本质差别，而采用新的会计政策不属于会计政策变更。

阅读理解
     左栏是五位病人的健康问题，右栏是七位专科医生的简介。请根据五位病人的健康问
题为他们选出最合适的专科医生诊病。
( )1. Kent has endless work to do every day.
          He has trouble getting to sleep at night and
           usually stay awake till 2 am.  
( )2. 8-year-old Dongdong has a sweet tooth. 
           He has already had four bad teeth and his
            mom is worried about his toothache.  
( )3. Llin's father has been a heavy drinker for
         20 years. He decided to give up drinking
        after the body check which showed some
         thealth problems.  
( )4. Recently Betty eats what ever she likes,
        including lots of meat. She has found herself
       putting on weight week by week but just
        can't stop eating.  
( )5. Nina has a high fever because of the flu she
      caught at school. She has such a big  headache
       that she can't go to school.		A. Dr. Yang has developed a new
     treatment to help patients give
    up drinking. She aslo does well in
    curing (治愈) diseases caused by drinking.
B. If you break or lose your teeth, go
     to dr. Smith’s.. He has different kinds
     of false teeth for people aged over 20,
     and helps you feel good about yourself.
C. Dr. Li got a doctor’s degree in traditional
    Chinese and western medicine. He is
    good at treating flu (fever, cough etc.) in
   both traditional Chinese and western medicine ways.
D. Dr. Chen has a lot of experience in
    helping  patients get normal sleep. She not
    only gives them medicine care but also
    provides advice on how to relax
     from busy work.
E. Dr. Wright is always ready to offer help
     on eating problems. He believes each
     patient needs a different  plan to control
     his /her wish to eat.
F. Dr. Liu, one of the best dentists in
    Guangdong General Hospital, has great
    skills in fixing had teeth and communicating
     with kids to win their trust.
G. Dr. Grey is one of the top doctors in the
     field of heart diseases. She used to
   work in America for three years and is good
     at doing heart operations.
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单项选择题

维持植物正常生长所需的光照强度( )。

A．等于光补偿点
B．大于光补偿点
C．小于光补偿点
D．与光补偿点无关
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