题目内容

微生物数码鉴定系统中，编码的作用原理为

A. 将细菌生化模式转化为数字模式
B. 识别血清反应的鉴定条码
C. 识别反应试剂的鉴定条码
D. 识别碳水化合物反应的条码
E. 识别pH的鉴定条码

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IgE与肥大细胞结合的部位是

A. FAb
B. CH2
CH4
D. CH1
E. CH3

粒细胞减少症是指外周血中性粒细胞绝对值低于

A. 0.5×109/L
B. 1.0×109/L
C. 2.0×109/L
D. 3.0×109/L
E. 4.0×109/L

从艺术品的本质和根本特征出发，我们认为艺术品主要传达的是()

A. 人们对于人类历史的把握和总结
B. 人们对世界的理解与阐释
C. 人们审美地掌握世界的感受与体验
D. 人们对于社会科学的关注和提高

Flit Co is preparing a cash flow forecast for the three-month period from January to the end of March. The following sales volumes have been forecast:
Notes:
1. The selling price per unit is $800 and a selling price increase of 5% will occur in February. Sales are all on one month’s credit.
2. Production of goods for sale takes place one month before sales.
3. Each unit produced requires two units of raw materials, costing $200 per unit. No raw materials inventory is held. Raw material purchases are on one months’ credit.
4. Variable overheads and wages equal to $100 per unit are incurred during production, and paid in the month of production.
5. The opening cash balance at 1 January is expected to be $40,000.
6. A long-term loan of $300,000 will be received at the beginning of March.
7. A machine costing $400,000 will be purchased for cash in March.
Required:
(a) Calculate the cash balance at the end of each month in the three-month period. (5 marks)
(b) Calculate the forecast current ratio at the end of the three-month period. (2 marks)
(c) Assuming that Flit Co expects to have a short-term cash surplus during the three-month period, discuss whether this should be invested in shares listed on a large stock market. (3 marks)