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【简答题】
下图表示植物分化、脱分化和再分化过程及其关系。试回答相关问题： (1)离体的高度分化的细胞(如二倍体体细胞、花粉细胞)要顺利完成脱分化，除了需要各种无机营养物质外，还需要在培养基中加入________、________(两类不同功能物质)，脱分化形成的愈伤组织细胞与正常体细胞相比，前者在结构的特点是_________________。 (2)图中“单倍体性细胞”是正常植物体经______形成的，在这一过程中细胞中的遗传物质_________。 (3)利用紫草细胞脱分化形成的愈伤组织细胞进行培养提取紫草素，与常规的从植物体内提取具有的明显优点是_____________________。 (4)从分化、脱分化和再分化的结果看，它们的实质都是____________________。 (5)诱导愈伤组织形成的胚状体，通过包裹上人工种皮，可以制成人工种子。通过这一途径获得的“人工种子”与杂交育种获得种子相比，其优点是____________________。
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【单选题】患儿,女,4个月,婴儿多汗,易惊,纯牛奶喂养,未添加维生素D制剂,很少户外活动。近2天腹泻,今日突然抽搐1次,表现为面肌及四肢抽动,约数秒钟。抽后神志清醒,不伴发热及呕吐,体查: 精神可,前卤平软,心肺无异常,脑膜刺激征阴性,此时护士正确的抢救步骤是
A.
先补钙，再止惊，最后补充维生维素D
B.
先止惊，再补钙，最后补充维生维素D
C.
先补维生维素D及补钙，再止惊
D.
先补维生维素D,再补钙
E.
先补钙，再补维生维素D
【单选题】Using the FIFO method, the earliest purchases of inventory are assumed to be contained
A.
on the balance sheet as part of ending inventory.
B.
on the income statement as part of cost of goods sold.
C.
equally split between the income statement and the balance sheet.
D.
Impossible to determine from the given data
E.
The earliest purchases of inventory under FIFO are not shown on any financial statement.
【单选题】A distinct features of the FIFO process costing method is that:
A.
The work done on beginning inventory before the current period is blended in with the work done during the current period in the calculation of equivalent units
B.
The work done on beginning inventory before the current period is kept separate from the work done during the current period in the calculation of equivalent units
C.
The work done on ending inventory is kept separate from the work done during the current period in the calculation of equivalent units and is usually not included in the calculation
D.
The FIFO process costing method is only minimally different from the weighted-average process costing method
【判断题】赣江有限责任公司接受某外商投资电脑10台,每台发票价格6000元(增值税率为16%),电脑交付使用。其会计分录为: 借:固定资产 60 000 应交税费——应交增值税(进项税额) 9 600 贷:实收资本 69 600
A.
正确
B.
错误
【单选题】The use of the FIFO method generally increases taxable income:
A.
when prices are constant.
B.
when prices are declining.
C.
when prices are increasing.
D.
under all circumstances.
【判断题】赣江有限责任公司接受某外商投资电脑10台，每台发票价格6 000元(增值税率为16%)，电脑交付使用。其会计分录为：借：固定资产 60 000 应交税费——应交增值税（进项税额） 9 600 贷：实收资本 69 600（ ）。
A.
正确
B.
错误
【单选题】患儿,女,4个月,婴儿多汗,易惊,纯牛奶喂养,未添加维生素D制剂,很少户外活动。近2天腹泻,今日突然抽搐1次,表现为面肌及四肢抽动,约数秒钟。抽后神志清醒,不伴发热及呕吐,体查: 精神可,前囟平软,心肺无异常,脑膜刺激征阴性,此时护士正确的抢救步骤是
A.
先补钙，再止惊，最后补充维生素D
B.
先止惊，再补钙，最后补充维生素D
C.
先补维生素D及补钙，再止惊
D.
先补维生素D,再补钙
E.
先补钙，再补维生素D
【简答题】What is the Cost of Goods Sold using the FIFO MethodA. $2772. 10.B. $8325.00.C. $2918.00.
【单选题】An assumption of the FIFO process costing method is that:
A.
The units in beginning inventory are not necessarily assumed to be completed by the end of the period
B.
The units in beginning inventory are assumed to be completed first
C.
Ending inventory will always be completed in the next period
D.
No calculation of conversion costs is possible
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