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甲公司于2007年1月1日向乙公司售出大型设备一套，价值8000元，协议约定采用分期收款方式结算，从销售当年末分5年分期收款，每年2000元，合计10000元。已知将名义金额折现为当前售价的利率为7.93%。要求：作出相关业务发生时的会计处理。

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下列叙述与定量构效关系不符的是

A. 只能用于基本母核相似的化合物的构效关系研究
B. Hansch方法使用化合物的理化参数和取代基的常数进行相关分析
C. 以一定的数学模型表示化合物的结构与生物大分子间相互作用的关系
D. 常用的参数有理化参数，分子拓扑指数及结构参数
E. 可分为二维定量构效关系及三维定量构效关系

采用预算(正常)作业成本分配率与按实际分配率分配作业成本、计算产品成本的主要区别在于作业成本的分配方法和作业成本的调整。 ( )

A. 对
B. 错

A3/A4型题14岁，女性，主诉活动后心悸，查甲状腺工度肿大，TT4为160.8mmol/L(正常值51.6～154.8mmol/L)，甲状腺吸碘率3小时31.2%，24小时67%。既往：慢性活动性肝炎史2年。如FT3、FT4、TSH结果正常，本例如何治疗（）.

A. 次全甲状腺切除术
B. 放射性碘治疗
C. 放射治疗
D. 抗甲状腺药物治疗
E. 以上都不是

Questions 17 to 20 are based on the following conversation between Dr. Smith and his student. You have 20 seconds to read Questions 17 to 20.W: Dr. Smith, there is now the question of being able to patent the new species of animals created by means of genetic engineering. What do you find so objectionable about thatM: The US patent office has recently decided that any animal on this planet can be patented! With the exception of man, that is. Well, what does this mean, exactly. It means that if you put a gene into an animal, you can claim that animal as your invention. Of course this is totally absurd. The patent office has, therefore, reduced the whole biological kingdom to the status of a commodity -a manufactured good, like an electric toaster or a car.In fact, they said living things are to be considered manufactured processes and compositions of matter.W: Well, I would agree with you that the idea is rather absurd. But, from a practical point of view.., surely you must agree that if millions of dollars have been spent developing a particular variety of rabbit by a company or university...well, surely they are entitled to protect their investment in a legal way.M: They are not entitled to take the common inheritance of this planet and turn it into private property. Horse, cows, sheep and goats.., even mice, have been here for millions of years. They are no one’s property. The idea of patenting them strains the bounds of rational thought.And this trend will have dramatic implications for farmers. If this patenting goes ahead, and spreads in Europe, it’ll mean that farmers will have to buy patented animals from chemical companies.., and pay royalties on their young.And every time farmers want to sell their animal, they will have to pay patent royalties. This is not only absurd, it’s thrilling.W: I think you’re right in this matter. Thanks. What has the US patent office recently said can be patented().

A. Status of a commodity.
B. Any animal except man.
C. Manufactured goods.
D. Any invention, like a car.