根据《互联网药品交易服务审批暂行规定》 对通过自身网站与本企业成员之外的其他企业进行互联网药品交易的药品生产企业、药品批发企业进行审批部门是()
A. 国家食品药品监督管理局
B. 国家信息产业部门
C. 国家工商行政管理部门
D. 省级食品药品监督管理部门
E. 市级食品药品监督管理部门
Will humans always be superior to machinesThis statement actually consists of a series of three related claims: (1) machines are tools of human minds; (2) human minds will always be superior to machines; and (3) it is because machines are human ’tools that human minds will always be superior to machines. While I concede the first claim, whether I agree with the other two claims depends partly on how one defines "superiority," and partly on how willing one is to humble oneself to the unknown future scenarios.(41) After all, would any machine even exist unless a human being invented it Of course not. Moreover, I would be hard-pressed to think of any machine that cannot be described as a tool. Even machines designed to entertain or amuse us—for example, toy robots, cars and video games, and novelty items—are in fact tools, which their inventors and promoters use for engaging in commerce and the business of entertainment and amusement.(42) And, the claim that a machine can be an end in itself, without purpose or utilitarian function for humans whatsoever, is dubious at best, since I cannot conjure up even a single example of any such machine.(43) As for the statement’s second claim, in certain respects machines are superior. We have devised machines that perform number-crunching and other rote cerebral tasks with greater accuracy and speed than human minds ever could. However, if one defines superiority not in terms of competence in performing rote tasks but rather in other ways, human minds are superior. Machines have no capacity for independent thought, for making judgments based on normative considerations, or for developing emotional responses to intellectual problems.(44)Up until now, the notion of human-made machines that develop the ability to think on their own, and to develop so-called "emotional intelligence," has been pure fiction. Besides, even in fiction we humans ultimately prevail over such machines—as in the cases of Frankenstein’s monster and Hat, the computer in 2001: A Space Odyssey. Yet it seems presumptuous to assert with confidence that humans will always maintain their superior status over their machines. In other words, machines will soon exhibit the traits to which we humans attribute our own superiority.(45) And insofar as humans have the unique capacity for independent thought, subjective judgment, and emotional response, it also seems fair to claim superiority over our machines. Besides, should we ever become so clever a species as to devise machines that can truly think for themselves and look out for their own well-being, then query whether these machines of the future would be "machines" anymore.[A] Recent advances in biotechnology, particularly in the area of human genome research, suggest that within the twenty-first century we’ll witness machines that can learn to think on their own, to repair and nurture themselves, to experience Visceral sensations, and so forth.[B] The statement is clearly accurate insofar as machines are tools of human minds.[C] In sum, because we devise machines in order that they may serve us, it is fair to characterize machines as "tools of human minds."[D] It’s hardly surprising that human-made machine can do the most works that belong to human before.[E] In fact, it is because we can devise machines that are superior in these respects that we devise them--as our tools—to begin with.[F] When we develop any sort of machine we always have some sort of end in mind—a purpose for that machine. 41()
根据《城镇职工基本医疗保险用药范围管理暂行办法》 由国家统一制定,各地不得调整的是()
A. 《基本医疗保险药品目录》中的药品
B. 《基本医疗保险药品目录》中的“甲类目录”
C. 《基本医疗保险药品目录》中的“乙类目录”
D. 《基本医疗保险药品目录》中的中药饮片
E. 《国家基本药物目录》中的药品
2011年1月1日,A公司以银行存款2000万元取得B公司30%的股权,投资时B公司各项可辨认资产、负债的公允价值与其账面价值相同,可辨认净资产公允价值及账面价值的总额均为7000万元,A公司取得投资后即派人参与B公司生产经营决策,但无法对B公司实施控制。B公司2011年实现净利润800万元。A公司在2011年6月销售给B公司一批存货,售价为500万元,成本为300万元,至年末该批存货尚未对外销售;2011年末B公司持有的可供出售金融资产(C公司股票)公允价值上升200万元。2012年1月1日,A公司又以800万元从甲公司处取得B公司的10%的股权,至此A公司对B公司投资的持股比例为40%,但仍未能对B公司构成控制。当日B公司可辨认净资产公允价值为8500万元。 要求:根据上述资料,不考虑其他因素,回答下列各小题。 下列有关A公司2012年1月1日追加对B公司股权投资的会计处理,表述正确的有( )。
A公司仍应当按照新的持股比例对投资继续采用权益法进行核算
B. 在新增投资日,新增投资成本小于按新增持股比例计算的被投资单位可辨认净资产公允价值份额之间的差额50万元应确认为营业外收入
C. 在新增投资日,原股权账面价值与按原持股比例计算应享有的被投资方可辨认净资产公允价值份额之间的差额210万元应确认为资本公积
D. 在新增投资日,该项长期股权投资按照40%持股比例计算的账面价值为3400万元
E. 在新增投资日,将以前的其他综合收益60万元结转至当期损益