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G公司(非外商投资的有限责任公司)向公司登记机关申请设立登记,以全体股东分期出资方式出资,ABC会计师事务所的庚注册会计师负责该设立验资业务,遇到以下情况,请代为做出正确的专业判断。 在对G公司后期分期出资的情况进行审验时,注册会计师关注前期注册资本实收情况和增资前的净资产状况,需要实施的审验程序有( )。

A. 查阅前期验资报告
B. 关注被审验单位与其关联方的有关往来款项有无明显异常情况
C. 查阅近期财务报表和审计报告,关注被审验单位是否存在由于严重亏损而导致增资前的净资产小于注册资本、实收资本的情况
D. 审计被审计单位增资前的财务报表

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初产妇,29岁,妊娠40周,阵发性腹痛10h,入院待产。产妇宫缩10~15min 1次,持续30s,宫口开大2cm。 此情况的处理原则应是

A. 静脉滴注缩宫素
B. 温热肥皂水灌肠
C. 肌内注射哌替啶
D. 人工破膜
E. 继续观察

With a new Congress drawing near, Democrats and Republicans are busily designing competing economic stimulus packages. The Republicans are sure to offer tax cuts, the Democrats — among other things — financial relief for the states. There is one measure, however, that would provide not only an immediate boost to the economy but also immediate relief to those most in need: a carefully crafted extension of the federal unemployment insurance program The Senate approved such an extension before it adjourned in November. The House of Representatives refused to go along. It was among the greatest failures of the 107th Congress. One consequence is that jobless benefits for an estimated 780000 Americans will abruptly stop tomorrow, even though most recipients have not yet exhausted their benefits. President Bush failed to show any leader- ship on this matter during the November Congress. Later, he finally asked Congress to extend the program for these workers and to make the benefits effective from Dec. 28. That’s not enough. The way unemployment insurance typically works is that states provide laid-off workers with 26 weeks of benefits, followed by 13 weeks of federal aid. Under Mr Bush’s scheme, federal benefits would be extended only for those who were already receiving them on Dec. 28. The extension would not cover the jobless workers who will exhaust their regular state-funded benefits after Dec. 28 — an estimated 95000 every week —but will receive no federal help unless the program is re-authorized. By the end of March, 1.2 million workers could fall into this category. The Senate saw this problem coming, and under the leadership of Hillary Rodham Clinton of New York and Don Niekles of Oklahoma, passed a bill that would not only have covered people already enrolled in the federal program but provided 13 weeks of assistance for those losing their state benefits in the new year. The House, for largely trivial reasons, refused to go along. Bill Frist, the new Senate majority leader, says he is looking for ways to put a kinder, gentler face on the Republican Party. Passing the Clinton-Nickles bill would be a good way to begin. The House should then follow suit. One of the House’s complaints last year was that, at $ 5 billion, the Clinton-Nickles bill was too expensive. That’s ridiculous, considering the costs of the tax cuts that House Republicans have in mind. The unemployment rate last month stood at 6 percent, the highest since mid-]994. The country could use a $ 5 billion shot in the arm right about now. So could a lot of increasingly desperate people. Why did the author say the House’s complaint was ridiculous

A. The reasons it offers are largely insignificant.
B. The Clinton-Nickles bill was too expensive.
C. Its tax cuts proposal is even more costly.
D. The estimated cost for the bill is just $ 5 billion.

患者,女性,26岁,尿急、尿频、尿痛、腰痛1周。查:体温39℃;尿镜检,脓细胞满视野/HP,诊断为急性肾盂肾炎。 护士鼓励患者多饮水的目的是

A. 增强抵抗力
B. 避免脱水
C. 冲洗泌尿道
D. 降体温
E. 增加血容量

患者,女性,42岁,车祸伤致股骨开放性骨折、出血2h。患者主诉口渴,查体:神志清楚,皮肤苍白,稍冷,脉搏118/min,血压90/70mmHg,表浅静脉塌陷,尿少。 估计该患者的失血量占全身血量的

A. <20%
B. 20%~40%
C. 30%~40%
D. 40%~50%
E. >50%

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