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2011年1月1日，A公司以银行存款2000万元取得B公司30%的股权，投资时B公司各项可辨认资产、负债的公允价值与其账面价值相同，可辨认净资产公允价值及账面价值的总额均为7000万元，A公司取得投资后即派人参与B公司生产经营决策，但无法对B公司实施控制。B公司2011年实现净利润800万元。A公司在2011年6月销售给B公司一批存货，售价为500万元，成本为300万元，至年末该批存货尚未对外销售；2011年末B公司持有的可供出售金融资产(C公司股票)公允价值上升200万元。2012年1月1日，A公司又以800万元从甲公司处取得B公司的10%的股权，至此A公司对B公司投资的持股比例为40%，但仍未能对B公司构成控制。当日B公司可辨认净资产公允价值为8500万元。 要求：根据上述资料，不考虑其他因素，回答下列各小题。 下列有关A公司2012年1月1日追加对B公司股权投资的会计处理，表述正确的有( )。
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根据《药品经营质量管理规范实施细则》 药品批发企业从事质量管理、检验、验收、养护及计量等工作的专职人员数量，不应少于企业职工总数的（）
将审计总目标规定为对会计报表表示意见，是因为被审计单位的主要业务成果是会计报表，发表意见的对象是会计报表及附注或附表，而会计报表的使用者则希望注册会计师为会计报表的“合法性和公允性”作出鉴证，以帮助他们作出有关判断或决策。( )
根据《药品广告审查办法》 药品广告的监督管理机关是（）
The topic of cloning has been a politically and ethically controversial one since its very beginning. While the moral and philosophical aspects of the issues are entirely up to the interpretation of the individual, the application of cloning technology can be studied objectively. Many in the scientific community advocate the use of cloning for the preservation and support of endangered species of animals, which aside from cloning, have no other practical hope for avoiding extinction.The goal of the use of cloning to avoid extinction is the reintroduction of new genes into the gene pool of species with few survivors, ensuring the maintenance and expansion of genetic diversity. Likely candidates for this technique are species known to have very few surviving members, such as the African Bongo Antelope, the Sumatran Tiger, and the Chinese Giant Panda. In the case of Giant Panda, some artificial techniques for creating offspring have already been performed, perhaps paving the way for cloning as the next step in the process.With the estimated population of only about 1000 Giant Pandas left in the world, the urgency of the situation has led to desperate measures. One panda was born through the technique of artificial insemination in the San Diego Zoo in the United States. "Hua Mei" was born in 1999 after her parents, Hsing-Hsing and Ling-Ling, had trouble conceiving naturally.The plan to increase the Giant Panda population through the use of cloning involves the use of a species related to the Giant Panda, the American Black Bear. Egg cells will be removed from female black bears and then fertilized with Panda cells such as those from Ling-Ling or Hsing-Hsing. The fertilized embryo will then re-implanted into the black bear, where it will grow and mature, until a new panda is delivered from the black bear host.Critics of cloning technology argue that the emphasis on cloning as a method by which to preserve species will draw funding away from other methods, such as habitat preservation and conservation. Proponents of cloning counter that many countries in which many endangered species exist are too poor to protect and maintain the species’ habitats anyway, making cloning technology the only practical way to ensure that those species survive to future generations. The issue is still hotly debated, as both sides weigh the benefits that could be achieved against the risks and ethical concerns that constantly accompany any argument on the issue. (402 words)Notes: ethically 道德上。gene pool 基因库。insemination n.受精。fertilize 使受精。embryo 胚胎。proponent支持者，拥护者。weigh A against B权衡A和B的利弊。 It can be inferred from the information given in the text that the best candidate for cloning would be（）
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