第4题: [多项选择]下列各项,影响当期利润表中净利润的有( )。 A. 对外捐赠无形资产 B. 确认所得税费用 C. 固定资产盘亏净损失 D. 固定资产出售利得 参考答案:A,B,C,D 答案解析:[解析] 企业的净利润=利润总额-所得税费用,选项ACD影响利润总额,进而影响净利润,选项B直接影响净利润。
第13题: [单项选择]原发性骨质疏松的最重要诊断依据是() A. 疲劳感 B. 疼痛 C. 骨量减少 D. 骨折 E. 骨强度增加 参考答案:C 答案解析:骨质疏松症是一种以低骨量和骨组织微结构破坏为特征,导致骨质脆性增加和易于骨折的代谢性骨病。骨质疏松症的确诊有赖于X线片检查或BMD(骨矿密度)测定。根据BMC(骨矿含量)或BMD测定结果,可根据WHO
第22题: [单项选择]记忆过程包括() A. 识记、保持和遗忘 B. 识记、再认和回忆 C. 识记、保持和联想 D. 识记、保持、再认或回忆 参考答案:D
第23题: [单项选择]What does the man mean A. Teachers like Professor Jonson are rare. B. Professor Jonson has won a million dollars. C. Professor Jonson is likely to be teaching at that school. D. There are many teachers as good as Professor Jonson. 参考答案:A 答案解析:[听力原文] W: This school is lucky to have a teacher as good as Prof. Helen Johnson. M: She is on