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A公司2008年度净利润为32000万元(不包括子公司利润或子公司支付的股利),发行在外普通股30000万股,持有子公司B公司70%的普通股股权。 B公司2008年度净利润为1782万元,发行在外普通股300万股,普通股平均市场价格为6元。2008年年初,B公司对外发行240万份可用于购买其普通股的认股权证,行权价格为3元,A公司持有12万份认股权证。假设除股利外,母子公司之间没有其他需抵消的内部交易。 A公司取得对B公司投资时,B公司各项可辨认资产的公允价值与其账面价值一致。 要求:根据上述资料,不考虑其他因素,回答下列第18至20题。 下列有关每股收益的计算中,不正确的是( )。

A. 企业应当按照归属于普通股股东的当期净利润,除以发行在外普通股的加权平均数计算基本每股收益
B. 以合并财务报表为基础计算每股收益时,分子应当是归属于母公司普通股股东的当期合并净利润,即扣减少数股东损益后的余额
C. 计算基本每股收益时,只需要考虑当期实际发行在外的普通股股份
D. 以合并财务报表为基础计算每股收益时,分子应当是归属于母子公司普通股股东的当期合并净利润,即包含少数股东损益的金额,

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Directions: Read the following text. Choose the best word(s) for each numbered blank. Women often (1) that dating is like a cattle (2) , and a paper just published in Biology Letters by Thomas Pollet and Daniel Nettle of Newcastle University, in England, suggests they are (3) . They have little cause for complaint, however, because the paper also suggests that in this particular market, it is (4) who are the buyers. Mr. Pollet and Dr. Nettle were looking for (5) to support the contention that women choose men of (6) status and resources, as well as good looks. That may sound common sense, but it was often (7) by social scientists until a group of researchers who called themselves evolutionary psychologists started investigating the matter two decades ago. Since then, a series of experiments in laboratories have supported the contention. But as all zoologists know, (8) can only tell you so much. Eventually, you have to look at (9) populations. And that is what Mr. Pollet and Dr. Nettle have done. They have examined data from the 19t0 census of the United States of America and discovered that marriage is, indeed, a market. Moreover, as in any market, a (10) of buyers means the sellers have to have particularly attractive goods on (11) if they are to make the exchange. The advantage of picking 1910 was that America had not yet settled down, demographically speaking. Though the long-colonized eastern states had a sex (12) of one man to one woman, or thereabouts, in the rest of the country the old adage "go west, young man" had resulted in a (13) of males. Mr. Pollet and Dr Nettle were thus able to see just how picky women are, (14) the chance. (15) looking at the whole census, the two researchers relied on a sample of one person in 250. They then (16) the men in the sample a socioeconomic status score between zero and 96, on a scale drawn up in 1950 (which was as close to 1910 as they could get). They showed that in states where the sexes were equal in number, 56% of low status men were married by the age of 30, (17) 60% of high status men were. Even in this case, then, there are women who would prefer to remain (18) rather than marry a deadbeat. When there were 110 men for every 100 women (as, for example, in Arizona), the women got really (19) . In that case only 24% of low-status men were married by 30 compared with 46% of high-status men. As the men went west, then, so did their (20) opportunities.

A. men
B. parents
C. couples
D. women

Directions: Read the following text. Choose the best word(s) for each numbered blank. Women often (1) that dating is like a cattle (2) , and a paper just published in Biology Letters by Thomas Pollet and Daniel Nettle of Newcastle University, in England, suggests they are (3) . They have little cause for complaint, however, because the paper also suggests that in this particular market, it is (4) who are the buyers. Mr. Pollet and Dr. Nettle were looking for (5) to support the contention that women choose men of (6) status and resources, as well as good looks. That may sound common sense, but it was often (7) by social scientists until a group of researchers who called themselves evolutionary psychologists started investigating the matter two decades ago. Since then, a series of experiments in laboratories have supported the contention. But as all zoologists know, (8) can only tell you so much. Eventually, you have to look at (9) populations. And that is what Mr. Pollet and Dr. Nettle have done. They have examined data from the 19t0 census of the United States of America and discovered that marriage is, indeed, a market. Moreover, as in any market, a (10) of buyers means the sellers have to have particularly attractive goods on (11) if they are to make the exchange. The advantage of picking 1910 was that America had not yet settled down, demographically speaking. Though the long-colonized eastern states had a sex (12) of one man to one woman, or thereabouts, in the rest of the country the old adage "go west, young man" had resulted in a (13) of males. Mr. Pollet and Dr Nettle were thus able to see just how picky women are, (14) the chance. (15) looking at the whole census, the two researchers relied on a sample of one person in 250. They then (16) the men in the sample a socioeconomic status score between zero and 96, on a scale drawn up in 1950 (which was as close to 1910 as they could get). They showed that in states where the sexes were equal in number, 56% of low status men were married by the age of 30, (17) 60% of high status men were. Even in this case, then, there are women who would prefer to remain (18) rather than marry a deadbeat. When there were 110 men for every 100 women (as, for example, in Arizona), the women got really (19) . In that case only 24% of low-status men were married by 30 compared with 46% of high-status men. As the men went west, then, so did their (20) opportunities.

A. supported
B. denied
C. discussed
D. required

男性,28岁,心悸、多汗、消瘦、易饥5个1月,甲状腺弥漫性Ⅱ度肿大,但TSH降低, T3和T4增高,诊断为甲亢,他巴唑每天 30mg,20天后血白细胞2.2×109/L;中性粒细胞1.0×109/L,甲亢的下一步治疗宜选用

A. 改用131I治疗
B. 改用丙硫氧嘧啶
C. 他巴唑减为半量
D. 白细胞恢复正常后手术治疗
E. 他巴唑联合升白药物治疗

阅读下面这篇短文,短文后有2项测试任务:(1)第23~26题要求从所给的6个选项中为规定段每段选择1个正确的小标题;(2)第27~30题要求从所给的6个选项中选择4个正确选项,分别完成每个句子。 A new drug shows hope of conquering a form of leukemia by targeting the misbehaving cells two summers ago Douglas Jenson was so wiped out from battling chronic myelogenous(骨髓性的) leukemia(白血病) (CML) that he could do little more than sit by his window; watching the numbers on a thermometer rise and fall with the sun. Today thanks to an experimental drug called STI571 (brand name: Glivec), Jenson 67, is biking in Oregon and planning a trip to the Caribbean. "I feel wonderful," he says.2. So do his doctors. STI571, a "smart bomb" drug that targets leukemia cells without harming healthy ions, first made headlines last year when researchers announced that white blood counts had returned to normal in 31 out of 31 patients who had taken the pill. Last week scientists were hack reporting new data on just over 1000 patients. In one trial, more than 90 % of 532 people on the drug saw counts return to normal. And under microscopic examination, 28 percent showed no evidence of cancer left in their bone marrow.3. The drug even helped, although not as dramatically, some patients in the final "blast" phase of the disease, when survival is measured in months. STI571"has ignited the cancer-research field", says Dr Brian Druker, an Oregan Health Sciences University researcher who developed the drug with manufacturer Novartis.4. CML, diagnosed in 5100 Americans every year, is triggered when two chromosomes swap fragments of genetic information. CML starts with the mistaken swap of genes between two chromosomes. The resulting "Philadelphia chromosome" produces the mutant Bcr-Abl protein. Bcr-Abl transfers a phosphate from the chemical messenger ATP to other proteins. They initiate a flawed signal to white blood cells to replicate incessantly.5. STI571 returns blood counts back to normal for those patients with chronic myelogenous leukemia(CML) in a "smart bomb way" by targeting the protein that sends the message to make the white blood cells. Bone marrow transplants can work extremely well, but they’ re applicable only for a minority of patients; otherwise, standard treatment is the injectable drug interferon. Many patients, however, cannot tolerate the adverse effects, which include severe fatigue, weight loss and depression. The new pill works by deactivating the cancer cells’ growth signal. Side effects- nausea, eye puffiness, muscle aches have been relatively mild so far. Interferon treatment causes______.

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