下列内容属于会计政策变更,且需采用追溯调整法进行调整的是()。
A. S公司将一台设备的折旧年限由8年降为5年
B. S公司对警察公司原采用权益法进行长期股权投资核算,现因出售部分股权而采用成本法进行核算
C. S公司对坏账损失的核算由直接转销法改为备抵法,但累积影响数无法准确计算
D. S公司对YB公司原采用成本法进行长期股权投资核算,现因追加投资,拥有其40%的股份,而改用权益法进行核算,且累积影响数也可以确认
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可能存在手术切口的外源性感染途径不包括()
A. 外科器械物品
B. 手术室空气灰尘
C. 手术台面
D. 手术人员的手和臂
E. 手术区皮肤
【C12】
A. shelter
B. hut
C. nest
D. hiding
听力原文: Dozens of people were feared dead in a heat wave in Orissa, India, an official said on Tuesday, at the start of the harsh summer in which temperatures hit around 50 degrees Celsius.
The government official confirmed seven heat wave deaths in Orissa and said the government was investigating at least 71 more cases. Details were unclear, but officials say deaths are normally caused by dehydration and sunstroke.
High temperatures are hitting most of India, including the capital, New Delhi, but no deaths have yet been reported.
In the summer of 2003, more than 1,400 people--most of them homeless, beggars or street hawkers-- died in the worst heat wave to hit large parts of India in several years.
The government confirmed that ______ people were killed in the recent heat wave in Orissa.
A. seven
B. dozens of
C. fifty
D. seventy-one
对公司盈利进行预测,是判断公司估值水平及投资价值的重要基础。生产成本预测的准确性也是公司盈利预测中最为关键的因素。()
A. 正确
B. 错误