问题 单项选择题

某患者因剧烈腹痛到乡卫生院就诊,因医生诊断、治疗错误,造成该患者功能障碍,经县医疗事故鉴定委员会鉴定为“三级医疗事故”。患者认为应属“二级医疗事故”。下列哪项是该事故进一步处理解决的正确程序

A.由县级医疗事故鉴定委员会重新鉴定
B.由当事人所在的医院与患者家属协商解决
C.此鉴定为最终鉴定结论,上报有关部门备案
D.接到结论通知书15日内,向法院提起行政诉讼
E.接到结论通知书15日内,向上一级卫生行政部门申请复议

答案

参考答案:E

单项选择题

A公司2007至2009年发生与金融资产有关的业务如下:
(1)2007年1月1日,A公司支付2360万元购入甲公司于当日发行的5年期债券20万张,每张面值100元,票面利率7%,每年年末付息,到期一次还本,另支付相关费用 6.38万元。A公司有能力并打算持有至到期,经计算确定其实际利率为3%。
(2)2007年5月1日,甲公司发行的该债券开始上市流通。
(3)2007年12月31日,A公司持有的该债券的公允价值为2500万元。
(4)2008年,甲公司发生严重财务困难,虽仍可支付该债券当年的票面利息,但预计未来现金流量将受到严重影响,2008年年底,A公司经合理估计,预计该持有至到期投资的未来现金流量现值为2000万元。
(5)2009年1月5日,A公司因急需资金,于当日将该项债券投资的50%出售,取得价款975万元(公允价值)存入银行。假设不考虑其他因素(计算结果保留两位小数)。
要求:根据上述资料,不考虑其他因素,回答下列第1至3题。

下列各项关于A公司对持有债券分类的表述中,不正确的是( )。

A.取得甲公司债券时应当根据管理层意图将其分类为持有至到期投资

B.因A公司有能力并打算将该债券持有至到期,所以不能将其划分为交易性金融资产

C.因出售该项投资应将所持有的公司债券剩余部分重分类为交易性金融资产

D.因出售该项投资应将所持有的公司债券剩余部分重分类为可供出售金融资产

阅读理解

阅读理解。

     Science can't explain the power of pets, but many studies have shown that the company of pets can help

lower blood pressure (血压) and raise chances of recovering from a heart attack, reduce loneliness and spread

all-round good cheer.

     Any owner will tall you how much joy a pet brings. For some, an animal provides more comfort than a

husband/wife. A 2002 study by Karen Allen of the State University of New York measured stress (紧张) levels

and blood pressure in people-half of them pet owners -while they performed 5 minutes of mental arithmetic (算

术) or held a hand in ice water. Subjects completed the tasks alone, with a husband/wife, a close friend or with

a pet. People with pets did it best. Those tested with their animal friends had smaller change in blood pressure

and returned most quickly to baseline heart rates. With pets in the room, people also made fewer math mistakes

than when doing in front of other companions. It seems people feel more relaxed (放松) around pets, says Allen, who thinks it may be because pets don't judge.

     A study reported last fall suggests that having a pet dog not only raises your spirits but may also have an

effect on your eating habits. Researchers at Northwestern Memorial Hospital spent a year studying 36 fat people

and their equally fat dogs on diet-and-exercise programs; a separate group of 56 people without pets were put

on a diet program. On average, people lost about I1 pounds, or 5% of their body weight. Their dogs did even

better, losing an average of 12 pounds, more than 15% of their body weight. Dog owners didn't lose any more

weight than those without dogs but, say researchers, got more exercise overall-mostly with their dogs-and

found it worth doing.

1. What does the text mainly discuss? [ ]

A. What pets bring to their owners.

B. How pets help people calm down.

C. People's opinions of keeping pets.

D. Pet's value in medical research.

2. We learn from the text that a person with heart disease has a better chance of getting well if _____. [ ]

A. he has a pet companion

B. he has less stress of work

C. he often does mental arithmetic

D. he is taken care of by his family

3. According to Allen, why did the people do better with pets around when facing stressful tasks?[ ]

A. They have lower blood pressure.

B. They become more patient.

C. They are less nervous.

D. They are in higher spirits.

4. The research mentioned in the last paragraph reports that _____.[ ]

A. people with dogs did more exercise

B. dogs lost the same weight as people did

C. dogs liked exercise much more than people did

D. people without dogs found the program unhelpful