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在对固定资产和累计折旧进行审计时，A注册会计师注意到：L公司于2002年12月31日增加投资者投入的一条生产线，其折旧年限为10年，残值率为0，采用直线法计提折旧，该生产线账面原值为1500万元，累计折旧为900万元，评估增值为200万元，协议价格与评估价值一致；2003年6月30日L公司对该生产线进行更新改造，2003年12月31日该生产线更新改造完成，发生的更新改造支出为1000万元，该次更新改造既未提高使用性能，又未延长其使用寿命；截至2003年12月31日止，上述生产线账面原值和累计折旧分别为2700万元和1100万元。在对固定资产和累计折旧进行审计后，A注册会计师已提出调减固定资产原值1000万元和累计折旧100万元的审计调整建议。()
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实行内部成本核算的事业单位开展专业业务活动及经营活动所发生的应列入劳务或产品成本的各项费用，应当通过“成本费用”科目进行归集。()
"The social dynamics of care are changing," says John Gomez, vice president of Eclipsys, a medical information technology company. Most patients might not yet be willing to share their latest CT scan images over Facebook, he notes, but many parents post their babies' ultrasound images, and countless patients nowadays use social networking sites to share information about conditions, treatments and doctors.
With greater access to individualized health information-whether that is through a formal electronic medical record, a self-created personal health record or a quick instant-messaging session with a physician—the traditional roles of doctors and patients are undergoing a rapid transition.
"For as long as we've known, health care has been I go to the physician, and they tell me what to do, and I do it,'" says Nitu Kashyap, a physician and research fellow at the Yale Center for Medical Informatics. Soon more patients will be arriving at a hospital or doctor's office,having reviewed their own record, latest test results and recommended articles about their health concerns. And even more individuals will be able to skip that visit altogether, instead sending a text message or e-mail to their care provider or consulting a personal health record or smart phone application to answer their questions.
These changes will be strengthened by the nationwide shift to electronic medical records,which has already began. Although the majority of U.S. hospitals and doctors' offices are still struggling to start the changeover, many patients already have electronic medical records, and some even have partial access to them. The My Chart program, in use at Cleveland Clinic, the University of Texas Southwestern Medical Center at Dallas and other facilities, is a Web portal (门户)through which patients can see basic medical information as well as some test results.
Medical data is getting a new digital life, and it is jump-starting a "fundamental change in how care is provided," Gomez says.
Which of the following is the best title for this passage？
市场利率的高低及其变化对国债销售价格起着显著的导向作用。市场利率趋于下降，就限制了承销商确定销售价格的空间；市场利率趋于上升，就为承销商确定销售价格拓宽了空间。()
从投资者的角度来看，债券的成本可以看作是使投资者预期未来现金流量(利息和本金收入)的终值与目前债券的市场价格相等的一个折现率。()
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