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B型题 充分体现实施人类辅助生殖技术的严防商品化原则的是（）.
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M: Let’s move on now to an area that appears to be of great concern to you. I’m talking about the idea of taking a desirable characteristic from one plant and transferring it into another.Well, this has actually been happening for thousands of years, hasn’t it And surely the new techniques are just speeding up the progress of plant and animal breeding that we’ve had for a long time.W: Well, in one sense that’s true, and in another sense, it isn t.There is no doubt that genetic engineering saves us money and time in breeding. But on the other hand, by employing this technique we run the risk of narrowing our genetic diversity. We’re in the process of creating super-breeds with certain strains, and leaving other strains by the wayside. We’ve started to narrow our genetic diversity in... other ways. I’m thinking of how we have monocultured plants and animals in agriculture.M: What else will genetic engineering bring aboutGenetic engineering will make this situation worse by speeding up the monoculturing. Now, this is different from traditional breeding.What men have ever carried out such outrageous experiments, as are being done now For instance, take the growth hormones research. Scientists have taken human growth hormones and place them in mice. Human hormones in mice! So what happened You had super mice, as we call them. Then they had babies and passed these hormones on. Now every generation of mice has human hormones. It’s ridiculous -absurd.There was another experiment: last year scientists took the gene that emits light in the firefly. They inserted it into a tobacco plant, and now.., that plant lights up, day and night.So this technology allows us to go beyond nature’s limits. We can cross totally unrelated species and get who knows what... !W: Well, this creates serious environmental questions. Not only that -it creates grave ethical questions, too. What has genetic engineering brought about besides serious environmental questions().
亏损合同是指履行合同义务不可避免会发生的成本超过预期经济利益的合同。 ( )
存货的核算 某企业为增值税的一般纳税人，采用计划成本法对原材料进行核算。“原材料”账户借方余额120000元，“材料成本差异”账户贷方余额20000元，“存货跌价准备”账户贷方余额为6000元。12月份发生下列甲材料的经济业务： （1）5日，购入甲材料一批，取得的增值税专用发票上注明的价款为85000元，税款为14450元，发票等结算凭证已经收到，货款通过银行转账支付，材料已验收入库。该批材料的计划成本为80000元。 （2）20日，出售甲材料，开出的增值税专用发票上注明的价款为5000元，税款为850元，款项已收存入银行（月末结转成本及差异）。 （3）25日，购进甲材料的计划成本25000元，材料已经验收入库，但结算凭证未到尚未付款（月末仍未付款）。 （4）31日，汇总结转本月已．经付款或已开出商业汇票材料的计划成本和材料成本差异。 （5）31日，“发出材料汇总表”记录发出甲材料（计划成本）为：基本生产车间领用100000元，辅助生产车间领用15000元，车间一般耗用5000元，企业行政管理部门耗用2000元，在建工程领用3000元，出售材料的计划成本为3000元（其计提的跌价准备为15元）。 （6）31日，计算并结转发出材料的成本差异。 （7）31日，对甲材料进行减值测试，其可变现净值为90000元。 要求：根据上述经济业务编制会计分录。
A3/A4型题某制革厂设在室内的废水池阀门堵塞，一名工人欲用水泵抽废水疏通，下池后即感胸闷，然后出现神志不清，有3名工人下去进行救助，也先后昏倒。 治疗时应注意预防（）.
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