此题为判断题(对,错)。
A、tangibleassets有形资产
B、identifiableintangibleassets可识别的无形资产
C、anewgoodwillaccount新的商誉账户
D、allowanceaccount备抵金账户
Aqua Co has correctly calculated its basic earnings per share (EPS) for the current year.Which of the following items need to be additionally considered when calculating the diluted EPS of Aqua Co for the year? (i)A1 for 5 rights issue of equity shares during the year at $1.20 when the market price of the equity shares was $2.00 (ii)The issue during the year of a convertible (to equity shares) loan note (iii)The granting during the year of directors' share options exercisable in three years' time (iv)Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company
A、All four
B、(i) and (ii) only
C、(ii) and (iii) only
D、(iii) and (iv) only
A、U.S.A
B、Australia
C、Germany
D、Denmark
二、完成下面两个语篇的翻译 1. Taking the patient's history is traditionally the first step in virtually every clinical encounter. In neurology more than any other specialty, the physician is dependent upon the cooperation of the patient for a reliable history, especially for a description of symptoms that are unaccompanied by observable signs of disease. Important factors to be taken in the medical history include: time of onset, duration and associated symptoms (e.g. is the complaint chronic or acute); age, sex and occupation of the patient; handedness (right or left handed); past medical history; drug history; family history. Special care must be taken to avoid suggesting to the patient the symptoms that one seeks. Mental state examination may also be an important consideration. Since neurologic diseases often impair mental function, if the patient's powers of attention, memory, and coherence of thinking are inadequate, the history must be obtained from a spouse, relative, friend, or employer. 2. 在过去的两个世纪中,我们已经认识到糖尿病是一种复杂的遗传异质性疾病。I型糖尿病主要发生于年轻人,其病因是针对胰岛β细胞的选择性自身免疫破坏,最终导致胰岛素缺乏。II型糖尿病则更为常见,是胰岛素抵抗和胰岛β细胞功能受损的共同结果。绝大多数该类型的糖尿病患者都伴有超重现象。高脂肪、高热量饮食和久坐的生活方式导致一般人群的体重普遍增加,而这些都是II型糖尿病患病率日益增高的重要相关因素。尽管年长的成年人更容易罹患2型糖尿病,但近年来II型糖尿病的发病年龄一直呈现下降趋势,在青少年中也变得常见起来。
A、The patient has a mutated form of apoprotein B-100.
B、The inability to selectively remove cholesterol from the LDL complex.
C、The absence of the enzyme lipoprotein lipase.
D、Decreased levels of acyl-CoA: cholesterol acyltransferase
E、Altered phosphorylation of the LDL receptor.
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