In 2005, Carpet Company decides to change from the straight-line method of depreciation to the sum of the year’ s digits method. The following information is available :Pre-20052005Straight Line Depreciation$ 1600000$ 400000Sum of the Years Digits$ 2300000$ 500000 On its 2005 financial statements, Carpet will report: （）
A. $ 400000 depreciation expense in the 2005 income statement and $ 800000 separately as a change in accounting principle net of taxes.
B. $ 500000 depreciation expense in the 2005 income statement and $ 700000 separately as a change in accounting principle net of taxes.
C. $1200000 depreciation expense in the 2005 income statement and include a footnote of explanation including the tax effect.
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Which of the following statements about the liability method of accounting for deferred taxes is FALSE（）
A. The focus of the liability method is the balance sheet.
B. The estimates of future tax liability are changed if the tax rate is changed.
C. Deferred tax assets and liabilities result from the calculation of deferred tax expense.
医院药品调剂过程中，最具特点的职业道德要求是
A. 精心调剂，热心服务
B. 科学严谨，实事求是
C. 保护环境，规范包装
D. 团结协作，尊重同仁
E. 平等相待，保护隐私
根据《野生药材资源保护管理条例》，国家二级保护野生药材物种是指
A. 濒临灭绝状态的稀有珍贵野生药材物种
B. 分布区域缩小、资源处于衰竭状态的重要野生药材物种
C. 用于预防和治疗特殊疾病的重要野生药材物种
D. 资源处于衰竭状态的主要常用野生药材物种
E. 资源严重减少的主要常用野生药材物种
《处方药与非处方药分类管理办法(试行)》规定，非处方药分为甲、乙两类的依据是
A. 药品的有效性
B. 药品的安全性
C. 药品的常用性
D. 药品的稳定性
E. 药品的方便性
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