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患者，女，58岁，经理。因护士为其做治疗时喊床号不高兴，是因为患者哪方面的需要未满足
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Section A暂缺
Section B – ALL THREE questions are compulsory and MUST be attempted
On 1 October 2015, Zanda Co acquired 60% of Medda Co’s equity shares by means of a share exchange of one new share in Zanda Co for every two acquired shares in Medda Co. In addition, Zanda Co will pay a further $0·54 per acquired share on 30 September 2016.
Zanda Co has not recorded any of the purchase consideration and its cost of capital is 8% per annum.
The market value of Zanda Co’s shares at 1 October 2015 was $3·00 each.
The summarised statements of financial position of the two companies as at 31 March 2016 are:
The following information is relevant:
(i) At the date of acquisition, Zanda Co conducted a fair value exercise on Medda Co’s net assets which were equal to their carrying amounts (including Medda Co’s financial asset equity investments) with the exception of an item of plant which had a fair value of $2·5 million below its carrying amount. The plant had a remaining useful life of 30 months at 1 October 2015.
The directors of Zanda Co are of the opinion that an unrecorded deferred tax asset of $1·2 million at 1 October 2015, relating to Medda Co’s losses, can be relieved in the near future as a result of the acquisition. At 31 March 2016, the directors’ opinion has not changed, nor has the value of the deferred tax asset.
(ii) Zanda Co’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose, a share price for Medda Co of $1·50 each is representative of the fair value of the shares held by the noncontrolling interest.
(iii) At 31 March 2016, Medda Co held goods in inventory which had been supplied by Zanda Co at a mark-up on cost of 35%. These goods had cost Medda Co $2·43 million.
(iv) The financial asset equity investments of Zanda Co and Medda Co are carried at their fair values at 1 April 2015. At 31 March 2016, these had fair values of $6·1 million and $1·8 million respectively, with the change in Medda Co’s investments all occurring since the acquisition on 1 October 2015.
(v) There is no impairment to goodwill at 31 March 2016.
Required:
Prepare the following extracts from the consolidated statement of financial position of Zanda Co as at 31 March 2016:
(i) Goodwill;
(ii) Retained earnings;
(iii) Non-controlling interest.
The following mark allocation is provided as guidance for this question:
(i) 6 marks
(ii) 7 marks
(iii) 2 marks
患者，男，52岁。贲门癌引起上腹部疼痛，呕吐，厌食，黑便，行胃大部切除术后，为患者取半坐卧位的目的是
()爆发的国际金融危机影响犹存，美联储退出“量宽”和启动“缩表”后果难料。
A2008年
B2010年
C2011年
D2016年
患者，男，40岁。因车祸发生脾破裂就诊，血压60／40mmHg，脉率120次／分，病人烦躁不安，皮肤苍白，四肢湿冷，该病人进入微循环衰竭期时会出现
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