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B KATHMANDU, Nepal (CNN) - Nepal has given its security personnel permission to shoot pro-Tibet demonstrators during China's Olympic flame climb to Mount Everest's summit early next month. 'About 25 soldiers and policemen have established camps on the mountain and they have been ordered to use force if necessary to stop any anti-Chinese activities,' Mod Raj Dotel, spokesman for the home ministry, said Sunday. 'This could mean shooting if necessary.' Security personnel will also check mountain climbers for non-essential expedition materials, Dotel added. 'If anyone is found with anti-Chinese material their permit will be canceled and returned from the mountain,' he said. Chinese climbers plan to take the Olympic flame to the top of the world's highest peak, at 8,848 meters (29,028 feet) as part of the global relay leading up to the August 8 opening of the Summer Olympics in Beijing. Spring is the most popular season for climbing Mount Everest, which straddles(跨越) the border between Nepal and Tibet, an autonomous region of China. The Nepali government has given permits to dozens of climbers from 30 expeditions this season. But between May 1 and May 10, climbers are barred from going above 6,400 meters until the torch run is completed. China plans to take the Olympic flame to the summit sometime then. Bad weather conditions allow only about two opportunities in May for a push to the summit. The Chinese have not allowed any expedition to climb the mountain from the north side, according the Kathmandu representative of the Tibet China Mountaineering Association. Almost every day in the past month, Nepalese police have arrested pro-Tibet protesters from in front of the Chinese Embassy and the United Nations offices. The demonstrators are released later in the evening. Supporters of Tibet punish the government's attitude toward the autonomous region, and many believe China should not have been awarded the honor of hosting the Olympic Games. Earlier torch relay stops in London, England; Paris, France; and San Francisco, California attracted tens of thousands of demonstrators. They led to attacks on the torch and relay participants, and prompted police to make dozens of arrests. Subsequent stops in Argentina, Tanzania and Oman were trouble-free. In Pakistan, authorities closed the relay to the public. And India shortened the relay and kept thousands of anti-Chinese protesters at bay by sealing off roads and shuttering buildings along the route. The relay went smoothly in Bangkok, Thailand, on Saturday, amid heavy security and scattered protests along the route. The flame arrived in Malaysia on Sunday. About 1,000 police officers will be on hand to watch for protesters during a relay in the capital city Kuala Lampur Monday. 61.When will China's Olympic flame probably reach Mount Everest's summit? A.April 28        B.May 12        C.June 10        D.May 7 62.The underlined word “barred” means_____________. A.permitted     B.stopped       C.encouraged    D.introduced 63.How many times Climbers can reach the top of the mountain at most in May? A.once               B.twice C.three times            D.as many times as they can 64.Where did the torch relay meet no trouble? A.India          B.Nepal     C.Tanzania          D.France 65.What is the attitude of the Nepali government towards towards China's Olympic flame climb to Mount Everest's summit? A.negative          B.positive         C.ambiguous            D.Indifferent
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【简答题】流行性腮腺炎并发睾丸炎常见于较大的患儿,多数与腮腺肿大同时出现。
【判断题】腮腺肿大时常见于腮腺炎。
A.
正确
B.
错误
【单选题】下列有关非同一控制下企业合并形成的长期股权投资的会计处理表述中,不正确的有( )。
A.
应在购买日按照应享有被投资单位可比辨认净资产公允价值份额确认长期股权投资初始投资成本
B.
以非现金资产作为合并对价的,资产的账价值与公允价值的差额计入当期损益
C.
企业合并成本中不包括本投资单位已宣告但尚未发放的现金股利
D.
发生的评估、审计和律师等费用,计入管理费用
【多选题】下列有关非同一控制下的企业合并正确的会计处理方法有( )。
A.
非同一控制下的吸收合并,购买方在购买日应当按照合并中取得的被购买方各项可辨认资产、负债的公允价值确定其入账价值,确定的企业合并成本与取得被购买方可辨认净资产公允价值的差额,应确认为商誉或计入当期损益
B.
非同一控制下的控股合并,母公司在购买日编制合并资产负债表时,对于被购买方可辨认资产、负债应当按照合并中确定的公允价值列示
C.
企业合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为合并资产负债表中的商誉
D.
企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,在购买日合并资产负债表中调整盈余公积和未分配利润
E.
合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入管理费用
【多选题】下列关于合并方为进行企业合并发生的有关费用的处理正确的有( )。
A.
通常情况下,同一控制下企业合并进行过程中发生的各项直接相关的费用,应于发生时费用化计人当期损益
B.
以发行债券方式进行的企业合并,与发行债券相关的佣金、手续费等费用,应于发生时计入“管理费用”
C.
以发行债券方式进行的企业合并,与发行债券相关的佣金、手续费等费用,应计入负债的初始计量金额
D.
以发行权益性证券作为合并对价的,与所发行权益性证券相关的佣金、手续费,应自所发行权益性证券的发行收入中扣减
E.
非同一控制下企业合并中发生的与企业合并直接相关的费用,包括为进行合并而发生的会计审计费用、法律服务费用、咨询费用等,应当计人企业合并成本
【单选题】截瘫病人长时间仰卧最易产生褥疮的部位是
A.
耳廓
B.
肩峰
C.
骶尾部
D.
膝部
E.
内外踝
【单选题】机械波传输过程中,质点移动速度与( )有关。
A.
震源
B.
介质
C.
波长
D.
以上都不对
【判断题】腮腺肿大时常见于牙龈炎。
A.
正确
B.
错误
【简答题】甲股份有限公司(本题下称“甲公司”)为上市公司,主要从事大型设备及配套产品的生产和销售。甲公司为增值税一般纳税人,适用的增值税税率为17%。除特别注明外,销售价格均为不含增值税价格。甲公司聘请丁会计师事务所对其年度财务报表进行审计。甲公司财务报告在报告年度次年的3月31日对外公布。 (1)甲公司2007年1至11月利润表如下(单位:万元): 项目 1至11月份累计数 一、营业收入 125 000 ...
【多选题】曲柄连杆机构的工作条件是( )
A.
高温
B.
高压
C.
高速
D.
化学腐蚀
E.
低速
F.
低温
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