题目内容

根据《医疗机构制剂配制监督管理办法(试行)》，属于《医疗机构制剂许可证》登记事项变更的项目是

A. 有效期变更
B. 制剂室负责人变更
C. 注册地址变更
D. 配制地址变更
E. 配制范围变更

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Which of the following statements concerning early debt retirement is least accurate（）

A. When debt is retired prior to maturity at its book value, no gain or loss is reported on the transaction.
B. Under U. S. GAAP, an accounting gain or loss will usually be recorded for in substance defeasance.
C. If a firm retires non-callable debt because interest rates have changed, there is usually no economic gain on the transaction.

路边跪着一个学生模样的年轻女子，她面前放着—张纸，上面写着因父母突然病重而退学，希望好心人相助。写一篇短文描述此情景，并说明面对此事你如何做。

Opal Company manufactures sophisticated machines and then leases them to its customers. If the leases are structured in such a way that they are treated as capital leases for accounting purposes, the impact on Opal’ s financial statements and ratios will be that all of the following will be higher EXCEPT :

A.

A. the total asset turnover ratio.

B.

B. return on equity (ROE).

C.

C. net cash flow.

《中华人民共和国药品管理法实施条例》规定，个人设置的门诊部、诊所等医疗机构不得配备

A. 基本医疗保险用药目录以外的药品
B. 国家基本药物目录以外的药品
C. 非处方药目录以外的药品
D. 常用药品和急救药品以外的其他药品
E. 麻醉药品和第一类精神药品以外的药品