题目内容

大学生摄入的油脂应该以植物油为主,但可以有一定量的动物脂肪的摄入。( )

A. 对
B. 错

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无论用于损失计量还是用于验证,商业银行必须具备至少3年的内部损失数据。( )

A. 对
B. 错

一般而言,在交易之后,银行应立即明确该笔交易应归于银行账户还是交易账户。 ( )

A. 对
B. 错

S公司2008年的财务会计报告于2009年4月20日报出,报出之前发生了如下事项:(1)2009年4月1日接到F公司通知,该公司已于2009年3月31日宣告破产,原欠S公司货款100万元预计只能收回20万元,F公司曾于2008年12月30日告知,该公司遇到重大财务困难,很可能于近期破产,S公司已于2008年12月31日对该项应收账款提取了60%的坏账准备。(2)2009年4月2日,S公司向子公司A销售一批商品,价款200万元,增值税34万元,款未收到。(3)2009年4月3日,S公司要求子公司B为其代销一批商品,已取得代销清单,价款20万元,增值税3.4万元。(4)S公司原为子公司C提供50万元的债务担保,2009年4月4日子公司的该项债务到期,C子公司无力偿还,S公司未确认预计负债。债权人已向法院提起诉讼,要求S公司代为偿还债务,法院尚未判决。该项诉讼对企业影响较小。(5)S公司在生产过程中,产生环境污染,有关单位已向法院提起诉讼,要求赔偿60万元,至今尚未判决。该项诉讼对企业影响较小。(6)S公司对其生产销售的产品做出承诺,如出售两年内发生质量问题,S公司将免费保修,根据以往经验,保修费为销售额的1%~2%之间。(7)2009年4月5日,S公司的一常年进货商破产,估计会对s公司产品销售产生较大影响。(8)2009年4月6日,S公司一原料仓库发生火灾,损失200万元。(9)受S公司的母公司委托,对母公司的另一子公司进行管理。假定S公司于2009年4月30日完成汇算清缴。所得税采用资产负债表债务法核算,所得税税率25%,并按净利润的10%和5%分别提取法定盈余公积和任意盈余公积。假定税法规定,应收账款计提的坏账准备不允许税前列支。要求:(1)指出上述业务哪些是关联方交易,哪些是或有事项,哪些是资产负债表扫后调整事项,哪些是日后非调整事项。(2)对资产负债表日后事项中的调整事项编制会计分录,说明报告年度会计报表哪些项目的年末数和本期发生数需要调整并说明调整金额。

For the first time in decades, doctors have begun making major changes in the treatment of lung cancer, based on research proving that chemotherapy can significantly lengthen life for many patients for whom it was previously thought to be useless.The shift in care applies to about 50,000 people a year in the United States who have early cases of the most common form of the disease, non-small-cell lung cancer, and whose tumors are removed by surgery. (46) Many of these patients, who just a few years ago would have been treated with surgery alone, are now being given chemotherapy as well, just as it is routinely given after surgery for breast or colon (结肠)cancer. The new approach has brightened a picture that was often bleak."The benefit is at least as good, and maybe better than in the other cancers," said Dr. John Minna, a lung cancer expert and research director at the University of Texas Southwestern Medical Center in Dallas. He said new discoveries were helping to eliminate doctors’ "nihilistic" attitudes about chemotherapy for lung cancer."The standard of care has changed," said Dr. Christopher G. Azzoli, a lung cancer specialist at Memorial Sloan-Kettering Cancer Center in New York.(47) A major impetus for the change came a year ago, when two studies presented at a cancer conference showed marked increases in survival in patients who received adjuvant (辅助的)chemotherapy, meaning the drugs were given after surgery. In one study of 482 patients in Canada and the United States, led by Dr. Timothy Winton, a surgeon from the University of Alberta, 69 percent of patients who had surgery and chemotherapy were still alive five years later, as compared with 54 percent who had just surgery. The patients were given a combination of two drugs, cisplatin and vinorelbine, once a week for 16 weeks.In the world of lung cancer research, a survival difference of 15 percentage points is enormous. (48) Overall, the patients given chemotherapy lived 94 months, versus 73 months in those who had only surgery--also a huge difference in a field in which a treatment is hailed as a success if it gives patients even three or four extra months.A second study, also announced at the conference last year, had similar findings, and so did a third, presented just a month ago at the annual meeting of the same cancer group, the American Society of Clinical Oncology,At major medical centers, doctors quickly began to put the results into practice.(49) "The findings were so stunning from these studies a year ago that they began to change the standard of care," said Dr. Pasi Janne, a lung cancer specialist at the-Dana Farber Cancer Institute in Boston. "Over the last year, the number of patients we’ve had referred here for adjuvant chemotherapy has gone up steadily."(50) But some doctors hesitated to make changes, Dr. Winton said, wanting first to see the studies published in a medical journal, which would mean the data had stood up to the scrutiny(仔细的检查) of editors and expert reviewers.Now, his study has become the first of the three to pass that test. It is being published today in The New England Journal of Medicine, along with an editorial by Dr. Katherine M. S. Pisters, a lung cancer specialist at the M. D. Anderson Cancer Center in Houston. But some doctors hesitated to make changes, Dr. Winton said, wanting first to see the studies published in a medical journal, which would mean the data had stood up to the scrutiny(仔细的检查) of editors and expert reviewers.

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