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【判断题】
The population of the United Kingdom is ,the 2nd largest among the five countries we learned in this semester..A.
正确
B.
错误
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举一反三
【单选题】Which of the following is true regarding equity-method investments?
A.
Gain or loss on the sale of an equity-method investment is the difference between the sale proceeds and the carrying amount of the investment.
B.
The account Equity-method Investment is decreased for the receipt of a dividend on an equity-method investment.
C.
both of the above are true.
D.
none of the above are true.
【单选题】Under the equity method, if the investee company has a net loss, then the investor company will:
A.
debit the Equity-Method Investment account for their share of the net loss.
B.
credit the Unrealized Loss on Equity-Method Investment account for their share of the net loss.
C.
credit the Equity-Method Investment account for their share of the net loss.
D.
debit the Unrealized Loss on Equity-Method Investment.
【单选题】How does the partial equity method differ from the equity method?
A.
In the total assets reported on the consolidated balance sheet.
B.
In the treatment of dividends.
C.
In the total liabilities reported on the consolidated balance sheet.
D.
Under the partial equity method, subsidiary income does not increase the balance in the parent's investment account.
E.
Under the partial equity method, the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary.
【单选题】下列有关新鲜冰冻血浆（FFP）输注的说法不正确的是（）
A.
FFP应放置在室温下，使之自然融化后输注
B.
输注前应置入37℃专用恒温水浴中快速融化
C.
融化后的FFP应尽快输用，以避免血浆蛋白变性和不稳定凝血因子丧失活性
D.
FFP-经融化后，不可再冰冻保存
E.
在4℃专用贮血冰箱内存放，应于24小时内输注
【单选题】Under the equity method, if an Equity-Method Investment is sold at a gain, the gain is:
A.
reported as operating revenue on the income statement.
B.
reported on the balance sheet as an adjustment to Accumulated Other Comprehensive Income.
C.
reported in the Other Revenue and Gain section of the income statement.
D.
reported as Other Comprehensive Income on the Statement of Comprehensive Income.
【单选题】下列有关新鲜冰冻血浆（FFP）输注的说法不正确的是（）。
A.
FFP应放置在室温下，使之自然融化后输注
B.
输注前应置入37℃专用恒温水浴中快速融化
C.
融化后的FFP应尽快输用，以避免血浆蛋白变性和不稳定凝血因子丧失活性
D.
FFP一经融化后，不可再冰冻保存
E.
在4℃专用贮血冰箱内存放，应于24小时内输注
【单选题】关于新鲜冰冻血浆（FFP），下列哪种说法不正确（）
A.
新鲜血浆无须在6h内速冻成冰
B.
FFP含有的成分同新鲜血浆
C.
FFP的保存期为一年
D.
FFP不能替代新鲜液体血浆
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