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问题 单项选择题

介导免疫抑制作用的IgFc受体是（）

A.FcεRⅠ

B.FcγRⅢ

C.FcγRⅡ-A

D.FcγRⅡ-B

E.FcγRⅠ

答案

参考答案：D

多项选择题

关于吊顶辐射空调方式，下列说法错误的是______。

A．夏季水温提高冷却能力急剧降低，因此夏季供水温度应尽可能降低

B．冬季辐射吊顶通过辐射方式直接将热量传给人体，使人感到舒适

C．吊顶辐射空调不适用于热湿负荷较大的场合

D．室内辐射吊顶可以负担室内全部空调冷负荷
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单项选择题

On 31 December 2003, Zapp Company executed a 12-year lease with annual payments of $ 900000 beginning 31 December 2004, for factory equipment. The economic life of the equipment was 18 years. The interest rate implicit in the lease was eight percent. Zapp’ s incremental borrowing rate was 11 percent. Zapp may purchase the equipment at the end of the lease at the then-current fair market value of the equipment. The fair market value of the equipment at the inception of the lease was $ 8000000. Zapp’ s Income Statement for the year ended 31 December 2004, is as follows (note that this statement is prepared under the assumption that the factory equipment lease was a capital lease) :

Sales$ 22000000
Cost of Goods Sold( 9000000 )
Gross Profit13000000
Depreciation on Lease(565206)
Other Depreciation( 2900000 )
Sales and Administration(2600000)
Operating Profit6934.794
lnterest Expense on Lease(542838)
Other Interest Expense( 1900000 )
Income Taxes( 2000000 )
Net Income$ 2491956
After considering whether the factory equipment lease should be reclassified as an operating lease and holding income taxes constant at $ 2000000, Zapp’ s net profit margin will:（）

A. decrease from 11.33 percent to 9.67 percent.  

B. increase from 11.33 percent to 15.42 percent.  

C. increase from 11.33 percent to 12.27 percent.
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