他励直流电动机的人为特性与固有特性相比，其理想空载转矩和斜率均发生了变化，那么这条人为特性一定是_____________。
直流电机公式电动势和电磁转矩中的磁通是指____________。
直流电动机采用降压的方法启动，其目的是__________。
发现电流的磁效应的科学家是___________.
它励直流电机的励磁绕组与电枢绕组的连接为____________。
一台并励直流电动机，若改变电源极性，则电动机转向也改变。
直流电动机的人为机械特性都比固有机械特性软。
他励直流电动机减压或串电阻调速时，最大静差率数值越大，调速范围也越大。
若把一台直流发电机电枢固定，而电刷与磁场同时旋转，则在电刷两端也能得到直流
它励直流电动机的励磁绕组电阻大于电枢绕组的电阻。
电动机的额定功率指的是电动机轴上输出的机械功率。
直流电动机电压反接制动时电枢所串电阻比能耗制动所串电阻大。
系统的静态速降△n一定时，静差率s越小，则调速范围d越大。
直流电动机制动时，电磁转矩与转速方向相同。
直流电机启动时，启动电流比较小
直流发电机电磁转矩方向和电枢旋转方向_____________.
直流电动机电磁转矩方向和电枢旋转方向___________。
直流电机的电磁转矩是磁场和 ________________共同产生的
直流电机单叠绕组的支路对数等于____________。
直流电动机的静差度越小，表明电动机转速的相对稳定性越___________。
which groups of people are most likely to be interested in the financial statements of a sole trader? 1. shareholders of the company 2. the business's bank manager 3. the tax authorities 4. financial ysts
which of the following are advantages of trading as a limited liability company? 1 operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash. 2 operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
which of the following are true of partnerships? 1 the partners’ inidual exposure to debt is limited. 2 financial statements for the partnership by law must be produced and made public. 3 a partnership is not a separate legal entity from the partners themselves.
what is the role of the iasb？
which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?
sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received. which accounting concept governs the above?
according to the lasb's conceptual framework for financial reporting, which two of the following are part of faithful representation? 1 it is neutral 2 it is relevant 3 it is presented fairly 4 it is free from material error
listed below are some comments on accounting concepts. 1 in achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users. 2 materiality means that only items having a physical existence may be recognised as assets. 3 the substance over form convention means that the legal form of a transaction must always be shown in financial statements, even if this differs from the commercial effect. which, if any, of these comments is correct, according to the lasb's conceptual framework for financial reporting?
which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct? 1 the concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance. 2 information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements. 3 it may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
which one of the following is not a qualitative characteristic of financial information according to the conceptual framework for financial reporting?
the profit earned by a business in 20x7 was $72,500. the proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. if net assets at the beginning of 20x7 were $101,700, what were the closing net assets?
which of the following are books of prime entry? 1 sales day book 2 cash book 3 journal 4 purchase ledger
t tallon had the following transactions： 1 sale of goods on credit for $150 to f rogit 2 return of goods from b blendigg originally sold for $300 in cash to b blendigg what are the correct ledger entries to record these transactions?
how is the total of the purchases day book posted to the nominal ledger?
the following totals appear in the day books for march 20x8. $ sales day book 40,000 purchases day book 20,000 returns inwards day book 2,000 returns outward day book 4,000 opening and closing inventories are both $3,000. what is the gross profit for march 20x8?
the following information is relevant for questions 2 and 3. on 1 may 20x9 marshall's cash book showed a cash balance of $224 and an overdraft of $336. during the week ended 6 may the following transactions took place. may 1 sold $160 of goods to p dixon on credit. may 1 withdrew $50 of cash from the bank for business use. may 2 purchased goods from a clarke on credit for $380 less 15% trade discount. may 2 repaid a debt of $120 owing to r hill, taking advantage of a 10% cash discount. the payment was by cheque. may 3 sold $45 of goods for cash. may 4 sold $80 of goods to m maguire on credit, offering a 12.5% discount if payment made within 7 days. may 4 paid a telephone bill of $210 by cheque. may 4 purchased $400 of goods on credit from d daley. may 5 received a cheque from h larkin for $180. larkin has taken advantage of a $20 cash discount offered to him. may 5 sold $304 of goods to m donald on credit. may 5 purchased $135 of goods from honour co by cheque. may 6 received a cheque from d randle for $482. may 6 purchased $100 of goods on credit from g perkins. what is the total of the sales day book?
the following information is relevant for questions 2 and 3. on 1 may 20x9 marshall's cash book showed a cash balance of $224 and an overdraft of $336. during the week ended 6 may the following transactions took place. may 1 sold $160 of goods to p dixon on credit. may 1 withdrew $50 of cash from the bank for business use. may 2 purchased goods from a clarke on credit for $380 less 15% trade discount. may 2 repaid a debt of $120 owing to r hill, taking advantage of a 10% cash discount. the payment was by cheque. may 3 sold $45 of goods for cash. may 4 sold $80 of goods to m maguire on credit, offering a 12.5% discount if payment made within 7 days. may 4 paid a telephone bill of $210 by cheque. may 4 purchased $400 of goods on credit from d daley. may 5 received a cheque from h larkin for $180. larkin has taken advantage of a $20 cash discount offered to him. may 5 sold $304 of goods to m donald on credit. may 5 purchased $135 of goods from honour co by cheque. may 6 received a cheque from d randle for $482. may 6 purchased $100 of goods on credit from g perkins. what is the total of the purchases day book?
are the following statements about debit entries true or false? 1 a debit entry in the cash book will increase an overdraft in the accounts. 2 a debit entry in the cash book will increase a bank balance in the accounts.
a trial balance is made up of a list of debit balances and credit balances. which of the following statements is correct?
bert has extracted the following list of balances from his general ledger at 31 october 20x5： $ sales 258,542 opening inventory 9,649 purchases 142,958 expenses 34,835 non-current assets (carrying amount) 63,960 receivables 31,746 payables 13,864 cash at bank 1,783 capital 12,525 what is the total of the debit balances in bert's trial balance at 31 october 20x5?
w is registered for sales tax. the managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). which one of the following four replies she received was not correct?
alana is not registered for sales tax purposes. she has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. the total value was therefore $575. what is the correct entry to be made in alana's general ledger in respect of the invoice?
the following information relates to eva co's sales tax for the month of march 20x3： $ sales (including sales tax) 109,250 purchases (net of sales tax) 64,000 sales tax is charged at a flat rate of 15%. eva co's sales tax account showed an opening credit balance of $4,540 at the beginning of the month and a closing debit balance of $2,720 at the end of the month. what was the total sales tax paid to regulatory authorities during the month of march 20x3?
the inventory value for the financial statements of global inc for the year ended 30 june 20x3 was based on a inventory count on 7 july 20x3, which gave a total inventory value of $950,000. between 30 june and 7 july 20x6, the following transactions took place. $ purchase of goods 11,750 sale of goods (mark up on cost at 15%) 14,950 goods returned by global inc to supplier 1,500 what figure should be included in the financial statements for inventories at 30 june 20x3?
the closing inventory at cost of a company at 31 january 20x3 amounted to $284,700. the following items were included at cost in the total: 1 400 coats, which had cost $80 each and normally sold for $150 each. owing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. selling expenses amounted to 5% of the proceeds. 2 800 skirts, which had cost $20 each. these too were found to be defective. remedial work in february 20x3 cost $5 per skirt, and selling expenses for the batch totalled $800. they were sold for $28 each. what should the inventory value be according to ias 2 inventories after considering the above items?
in preparing its financial statements for the current year, a company's closing inventory was understated by $300,000. what will be the effect of this error if it remains uncorrected?
which one of the following statements about the use of a continuous inventory system is incorrect?
which of the following statements about ias 2 inventories is correct?
what is the purpose of charging depreciation in accounts?
an asset register showed a carrying value of $67,460. a non-current asset costing $15,000 had been sold for $4,000, making a loss on disposal of $1,250. no entries had been made in the asset register for this disposal. what is the correct balance on the asset register?
which one of the following would occur if the purchase of computer stationary was debited to the computer equipment at cost account?
a manufacturing company receives an invoice on 29 february 20x2 for work done on one of its machines. $25,500 of the cost is actually for a machine upgrade, which will improve efficiency. the accounts department do not notice and charge the whole amount to maintenance costs. machinery is depreciated at 25% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. by what amount will the profit for the year to 30 june 20x2 be understated?
what are the correct ledger entries to record an acquisition of a non-current asset on credit?
which of the following statements are correct? 1 ias 16 property, plant and equipment requires entities to disclose the purchase date of each asset. 2 the carrying amount of a non-current asset is the cost or valuation of that asset less accumulated depreciation. 3 ias 16 property, plan and equipment permits entities to make a transfer from the revaluation surplus to retained earnings for excess depreciation on revalued assets. 4 once decided, the useful life of a non-current asset should not be changed.
b acquired a lorry on 1 may 20x0 at a cost of $30,000. the lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. b charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition. what will the depreciation charge for the lorry be in b's accounting period to 30 september 20x0?
which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?
which of the following items should be included in current assets? (i) assets which are not intended to be converted into cash (ii) assets which will be converted into cash in the long term (iii) assets which will be converted into cash in the near future
gamma purchases a motor vehicle on 30 september 20x1 for $15,000 on credit. gamma has a policy of depreciating motor vehicles using the reducing balance method at 15% per annum, pro rata in the years of purchase and sale. what are the correct ledger entries to record the purchase of the vehicle at 30 september 20x1 and what is the depreciation charge for the year ended 30 november 20x1? purchase of motor depreciation charge vehicle on 30.9.x1 for year ended 30.11.x1
according to ias 38 intangible assets, which of the following statements about research and development expenditure are correct? 1 research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred. 2 in deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project. 3 development expenditure recognised as an asset must be amortised over a period not exceeding five years.
the following information is relevant for questions 3 and 4. the following balances existed in the accounting records of koppa co, at 31 december 20x7. $'000 development costs capitalised, 1 january 20x7 180 research and development expenditure for the year 162 in preparing the company's statement of profit or loss and other comprehensive income and statement of financial position at 31 december 20x7 the following further information is relevant. (a) the $180,000 total for development costs as at 1 january 20x7 relates to two projects: $'000 project 836: completed project 82 (balance being amortised over the period expected to benefit from it. amount to be amortised in 20x7: $20,000) project 910: in progress 98 180 (b) the research and development expenditure for the year is made up of: $'000 research expenditure 103 development costs on project 910 which continues to satisfy the requirements in ias 38 for capitalisation 59 162 according to ias 38 intangible assets, what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 december 20x7?
the following information is relevant for questions 3 and 4. the following balances existed in the accounting records of koppa co, at 31 december 20x7. $'000 development costs capitalised, 1 january 20x7 180 research and development expenditure for the year 162 in preparing the company's statement of profit or loss and other comprehensive income and statement of financial position at 31 december 20x7 the following further information is relevant. (a) the $180,000 total for development costs as at i january 20x7 relates to two projects: $'000 project 836: completed project 82 (balance being amortised over the period expected to benefit from it. amount to be amortised in 20x7: $20,000) project 910: in progress 98 180 (b) the research and development expenditure for the year is made up of: $'000 research expenditure 103 development costs on project 910 which continues to satisfy the requirements in ias 38 for capitalisation 59 162 according to ias 38 intangible assets, what amount should be disclosed as an intangible asset in the statement of financial position for the year ended 31 december 20x7?
buster's draft accounts for the year to 31 october 20x5 report a loss of $1,486. when he prepared the accounts, buster did not include an accrual of $1,625 and a prepayment of $834. what is buster's profit or loss for the year to 31 october 20x5 following the inclusion of the accrual and prepayment?
the year end of m inc is 30 november 20x0. the company pays for its gas by a standing order of $600 per month. on 1 december 20w9, the statement from the gas supplier showed that m inc had overpaid by $200. m inc received gas bills for the four quarters commencing on 1 december 20w9 and ending on 30 november 20x0 for $1,300, $1,400, $2,100 and $2,000 respectively. which of the following is the correct charge for gas in m inc's statement of profit or loss for the year ended 30 november 20x0?
a business compiling its accounts for the year to 31 january each year pays rent quarterly in advance on 1 january, 1 april, 1 july and 1 october each year. after remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 july 20x0. which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 january 20x1?
b, a limited liability company, receives rent for subletting part of its office premises to a number of tenants. in the year ended 31 december 20x4 b received cash of $318,600 from its tenants. details of rent in advance and in arrears at the beginning and end of 20x4 are as follows： 31 december 20x4 20x3 $ $ rent received in advance 28,400 24,600 rent owing by tenants 18,300 16,900 all rent owing was subsequently received what figure for rental income should be included in the statement of profit or loss of b for 20x4?
what are the correct ledger entries to record an accrual in the accounts?
at the beginning of the year, the allowance for receivables was $850. at the year-end, the allowance required was $1,000. during the year $500 of debts were written off, which includes $100 previously included in the allowance for receivables. what is the charge to statement of profit or loss for receivables expense for the year?
which of the following statements are correct? 1 an aged receivables ysis shows how long invoices for each customer have been outstanding. 2 a credit limit is a tool applied by the credit control department to make suppliers provide goods on time. 3 receivables are included in the statement of financial position net of the receivables allowance. 4 credit limits are applied to customers who purchase goods using cash only.
at the end of its first trading period after commencing business, khan & co has a receivables balance of $500,000. it wishes to provide a specific allowance on a debt of $10,000. (the customer that owes this $10,000 is in severe financial difficulty, it is unlikely any of this $10,000 will be recovered). khan & co also wishes to set up a general allowance of 2%. what is the charge to the statement of profit or loss?
which of the following statements about contingent assets and contingent liabilities are correct? 1 a contingent asset should be disclosed by note if an inflow of economic benefits is probable. 2 a contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made. 3 no disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle it will be required. 4 no disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or receipt is remote.
wanda co allows customers to return faulty goods within 14 days of purchase. at 30 november 20x5 a provision of $6,548 was made for sales returns. at 30 november 20x6, the provision was re-calculated and should now be $7,634. what should be reported in wanda co's statement of profit or loss for the year to 31 october 20x6 in respect of the provision?
which of the following best describes a provision according to ias 37 provisions, contingent liabilities and contingent assets?
montague’s paint shop has suffered some bad publicity as a result of a customer claiming to be suffering from skin rashes as a result of using a new brand of paint sold by montague's shop. the customer launched a court action against montague in november 20x3, claiming damages of $5,000. montague's lawyer has advised him that the most probable outcome is that he will have to pay the customer $3,000. what amount should montague include as a provision in his accounts for the year ended 31 december 20x3?
which of the following items does the statement below describe? "a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control"
you are given the following information: receivables at 1 january 20x3 $10,000 receivables at 31 december 20x3 $9,000 total receipts during 20x3 (including cash sales of $5,000) $85,000 what is the figure for sales on credit during 20x3?
which of the following items could appear on the credit side of a receivables ledger control account? 1 cash received from customers 2 irrecoverable debts written off 3 increase in allowance for receivables 4 discounts allowed 5 sales 6 credits for goods returned by customers 7 cash refunds to customers
at 1 april 20x9, the payables ledger control account showed a balance of $142,320. at the end of april the following totals are extracted from the subsidiary books for april: $ purchases day book 183,800 returns outwards day book 27,490 returns inwards day book 13,240 payments to payables, after deducting $1,430 cash discount 196,360 it is also discovered that: (a) the purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax. (b) a customer's balance of $2,420 has been offset against his balance of $3,650 in the payables ledger. (c) a supplier's account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance. what is the corrected balance on the payables ledger control account?
the following control account has been prepared by a trainee accountant： receivables ledger control account $ $ opening balance 308,600 cash received from credit 147,200 customers credit sales 154,200 discounts allowed to credit cash sales 88,100 customers 1,400 contras against credit balances in interest charged on overdue payables ledger 4,600 accounts 2,400 irrecoverable debts written off 4,900 allowance for receivables 2,800 closing balance 396,800 555,500 555,500 what should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
which one of the following is not the purpose of a receivables ledger control account?
the following bank reconciliation statement has been prepared by a trainee accountant: bank reconciliation 30 september 20x2 $ balance per bank statement (overdrawn) 36,840 add: lodgements credited after date 51,240 88,080 less: outstanding cheques 43,620 balance per cash book (credit) 44,460 assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be?
the following information relates to a bank reconciliation. (i) the bank balance in the cashbook before taking the items below into account was $8,970 overdrawn. (ii) bank charges of $550 on the bank statement have not been entered in the cashbook. (iii) the bank has credited the account in error with $425 which belongs to another customer. (iv) cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment. (v) cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the bank. what was the balance as shown by the bank statement before taking the items above into account?
after checking a business cash book against the bank statement, which of the following items could require an entry in the cash book? 1 bank charges 2 a cheque from a customer which was dishonoured 3 cheque not presented 4 deposits not credited 5 credit transfer entered in bank statement 6 standing order entered in bank statement.
the cash book shows a bank balance of $5,675 overdrawn at 31 august 20x5. it is subsequently discovered that a standing order for $125 has been entered twice, and that a dishonoured cheque for $450 has been debited in the cash book instead of credited. what is the correct bank balance?
where a transaction is entered into the correct ledger accounts, but the wrong amount is used, what is the error known as?
net profit was calculated as being $10,200. it was later discovered that capital expenditure of $3,000 had been treated as revenue expenditure, and revenue receipts of $1,400 had been treated as capital receipts. what is the net profit after correcting this error?
the debit side of a trial balance totals $800 more than the credit side. which one of the following errors would fully account for the difference?
the bookkeeper of peri made the following mistakes： discount allowed $3,840 was credited to discounts received account. discount received $2,960 was debited to discounts allowed account. discounts were otherwise correctly recorded. which one of the following journal entries will correct the errors?
the trial balance of z failed to agree, the totals being： debit $836,200 credit $819,700 a suspense account was opened for the amount of the difference and the following errors were found and corrected: 1 the totals of the cash discount columns in the cash book had not been posted to the discount accounts. the figures were discount allowed $3,900 and discount received $5,100. 2 a cheque for $19,000 received from a customer was correctly entered in the cash book but was posted to the control account as $9,100. what will be the remaining balance on the suspense be after the correction of these errors?
the suspense account shows a debit balance of $100. what could this balance be due to?
senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31 january 20x3 from the following information: $ trade payables: 31 january 20x2 130,400 31 january 20x3 171,250 payment to suppliers 888,400 cost of goods taken from inventory by senji for her personal use 1,000 refunds received from suppliers 2,400 discounts received 11,200 what is the figure for purchases that should be included in senji's financial statements?
wanda keeps no accounting records. the following information is available about her position and transactions for the year ended 31 december 20x4: $ net assets at 1 january 20x4 210,000 drawings during 20x4 48,000 capital introduced during 20x4 100,000 net assets at 31 december 20x4 400,000 based on this information, what was wanda's profit for 20x4?
on 31 december 20x0 the inventory of v was completely destroyed by fire. the following information is available： 1 inventory at 1 december 20x0 at cost $28,400 2 purchases for december 20x0 $49,600 3 sales for december 20x0 $64,800 4 standard gross profit percentage on sales revenue 30% based on this information, which of the following is the amount of inventory destroyed?
the issued share capital of alpha, a limited liability company, is as follows: $ ordinary shares of 10c each 1,000,000 8% redeemable preference shares of 50c each 500,000 in the year ended 31 october 20x2, the company has paid the preference idend for the year and an interim idend of 2c per share on the ordinary shares. a final ordinary idend of 3c per share was proposed, before the reporting date. what would be recognised for idends in the equity section of the statement of financial position at 31 october 20x2?
when a company makes a rights issue of equity shares which of the following effects will the issue have? 1 assets are increased 2 retained earnings are reduced 3 share premium account is reduced 4 investments are increased
which of the following might appear as an item in a company's statement of changes in equity? 1 profit on disposal of properties 2 surplus on revaluation of properties 3 equity idends proposed after the reporting date 4 issue of share capital
which of the following statements about limited liability companies' accounting is/are correct? 1 a revaluation surplus arises when a non-current asset is sold at a profit. 2 the authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue. 3 ias 10 events after the reporting period requires all non-adjusting events to be disclosed in the notes to the financial statements.
which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? 1 declaration of equity idends 2 decline in market value of investments 3 the announcement of changes in tax rates 4 the announcement of a major restructuring
which of the following is the correct definition of an adjusting event after the reporting period?
which of the following material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements? 1 a valuation of property providing evidence of impairment in value at the reporting period 2 sale of inventory held at the end of the reporting period for less than cost 3 discovery of fraud or error affecting the financial statements 4 the insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding
which of the following events occurring after the reporting period are classified as adjusting, if material? 1 the sale of inventories valued at cost at the end of the reporting period for a figure in excess of cost 2 a valuation of land and buildings providing evidence of an impairment in value at the year end 3 the issue of shares and loan notes 4 the insolvency of a customer with a balance outstanding at the year end
which of the following items could appear in a company's statement of cash flows? 1 surplus on revaluation of non-current assets 2 proceeds of issue of shares 3 proposed idend 4 irrecoverable debts written off 5 dividends received
in the course of preparing a company's statement of cash flows, the following figures are to be included in the calculation of net cash from operating activities. $ depreciation charges 980,000 profit on sale of non-current assets 40,000 increase in inventories 130,000 decrease in receivables 100,000 increase in payables 80,000 what will the net effect of these items be in the statement of cash flows?
an extract from a statement of cash flows prepared by a trainee accountant is shown below. cash flows from operating activities $m net profit before taxation 28 adjustments for: depreciation (9) operating profit before working capital changes 19 decrease in inventories 13 increase in receivables (4) increase in payables (8) cash generated from operations 10 which of the following criticis of this extract are correct? 1 depreciation charges should have been added, not deducted 2 decrease in inventories should have been deducted, not added. 3 increase in receivables should have been added, not deducted. 4 increase in payables should have been added, not deducted
ias 7 requires the statement of cash flows to open with the calculation of net cash from operating activities, arrived at by adjusting net profit before taxation. which one of the following lists consists only of items which could appear in such a calculation?
the following extract is from the financial statements of pompeii, a limited liability company at 31 october: 20x9 20x8 $'000 $'000 equity and liabilities share capital 120 80 share premium 60 40 retained earnings 85 68 265 188 non-current liabilities bank loan 100 150 365 338 what is the cash flow from financing activities to be disclosed in the statement of cash flows for the year ended 31 october 20x9?
which, if any, of the following items could be included in 'cash flows from financing activities' in a statement of cash flows that complies with ias7 statements of cash flows? 1 interest received 2 taxation paid 3 proceeds from sale of property
which of the following calculates a sole trader’s net profit for a period?
which of the following explains the imprest system of operating petty cash?
which of the following statements are true of limited liability companies? (1) the company’s exposure to debts and liability is limited (2) financial statements must be produced (3) a company continues to exist regardless of the identity of its owners
which two of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree? (1) a transposition error was made when entering a sales invoice into the sales day book (2) a cheque received from a customer was credited to cash and correctly recognised in receivables (3) a purchase of non-current assets was omitted from the accounting records (4) rent received was included in the trial balance as a debit balance
which of the following statements is/are correct? (1) a statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used (2) rights issues of shares do not feature in a statement of cash flows (3) a surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) a profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows
according to ias 2 inventories, which two of the following costs should be included in valuing the inventories of a manufacturing company? (1) carriage inwards (2) carriage outwards (3) depreciation of factory plant (4) general administrative overheads
which of the following should appear in a company’s statement of changes in equity? (1) total comprehensive income for the year (2) amortisation of capitalised development costs (3) surplus on revaluation of non-current assets
which of the following statements about sales tax is/are true? (1) sales tax is an expense to the ultimate consumer of the goods purchased (2) sales tax is recorded as income in the accounts of the entity selling the goods
the iasb’s framework for the preparation and presentation of financial statements gives qualitative characteristics that make financial information reliable. which of the following are examples of those qualitative characteristics? (1) accruals (2) faithful representation (3) going concern (4) neutrality
the following control account has been prepared by a trainee accountant: receivables ledger control account $ $ opening balance 308,600 cash 147,200 credit sales 154,200 discounts allowed 1,400 cash sales 88,100 interest charged on overdue accounts 2,400 contras 4,600 irrecoverable debts 4,900 allowance for receivables 2,800 closing balance 396,800 –––––– –––––– 555,500 555,500 ––––– – ––––––– what should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?
which of the following material events after the reporting date and before the financial statements are approved are adjusting events? (1) a valuation of property providing evidence of impairment in value at the reporting date. (2) sale of inventory held at the reporting date for less than cost. (3) discovery of fraud or error affecting the financial statements. (4) the insolvency of a customer with a debt owing at the reporting date which is still outstanding.
which of the following statements about the valuation of inventory is correct, according to ias2 inventories?
which of the following statements are correct? (1) capitalised development expenditure must be amortised over a period not exceeding five years (2) capitalised development costs are shown in the statement of financial position under the heading of non-current assets (3) if certain criteria are met, research expenditure must be recognised as an intangible asset
the inventory value for the financial statements of q for the year ended 31 may 20x6 was based on an inventory count on 4 june 20x6, which gave a total inventory value of $836,200. between 31 may and 4 june 20x6, the following transactions took place: $ purchase of goods 8,600 sales of goods (profit margin 30% on sales) 14,000 goods returned by q to supplier 700 what adjusted figure should be included in the financial statements for inventories at 31 may 20x6?
which one of the following statements is correct？
which one of the following statements is true？
，全国教育大会在北京隆重召开，平总在会议上指出，要树立健康第一的教育理念，开齐开足体育课，要帮助学生在体育锻炼中享受乐趣、增强体质、健全人格、锤炼意志。
现代奥运会创始人 曾说：“一切体育为了大众。”
从1985年到2005年，我国共进行了 由教育部、体育总局、卫生部、科技部共同组织的全国多民族大规模的学生体质健康状况调查。
1982年制定的体质健康标准要求的男子1000米的及格线是 。
2007年制定的体质健康标准要求的男子1000米的及格线是 秒。
1982年制定的体质健康标准要求的女子立定跳远的及格线是 米
2007年制定的体质健康标准要求的女子立定跳远的及格线是 米
《学生体质健康标准》的学年总分由标准分与附加分之和构成，满分为 。
学生毕业时的成绩和等级，按毕业当年学年总分的 与其他学年总分平均得分的 之和进行评定。
学生毕业时，《学生体质健康标准》登记卡须存入学生毕业档案，成绩达到 准予毕业，授予学位
体质是人体的质量，它是在遗传性和获得性的基础上表现出来的人体形态结构、生理功能和心理因素的综合的、相对稳定的特征。体质包括 维度。
bmi是
依照《标准》的评价标准，把身体形态分为 个等级。
一个大学女生的身高为1.65米，体重为56千克，她的bmi指数评分等级为 。
影响身高的因素有很多，如遗传、营养、体育锻炼、生活习惯、环境、、疾病、性成熟早晚等等。在这些因素中，营养和 尤为重要。
影响一个人体重大小的因素是多种多样的，如饮食、体育锻炼、睡眠、基因、压力、疾病、药物、空调等都会影响你的体重。在上述因素中，饮食和 尤为重要。
营养物质（特别是蛋白质）有助身高增长，组成蛋白质的必需氨基酸有 种。
运动可以增加脂肪的消耗，有助于减肥，下面 运动减肥效果较好。
在《健康标准》中,身体机能类的评价指标是 ，它在百分制的健康标准中占15分。
肺活量是检测人体肺功能最客观的指标，是指人体在 后尽力呼出的气体总量。
影响肺活量的因素有：性别、年龄、生活方式、遗传和 等五个方面。
在《健康标准》中，对大三、大四肺活量的成绩相对大一、大二的要求更 一些，这基本符合肺活量发育的年龄特征。
呼吸肌包括肋间肌、膈肌和
体育锻炼能增加呼吸肌的力量，提高 的弹性，使呼吸加深。
提高和改善肺呼吸机能的练习方法有：深呼吸法、运动呼吸法、抗阻训练法和
一个人身体素质的好坏与遗传有关，但与后天的营养和什么的关系更为密切？
提高一个人的身体素质水平最直接有效的方法是
一个人身体素质的好坏不仅与他的健康水平、运动成绩有关，而且还与他的什么有关？
《学生体质健康标准》在成绩评定方面，学年总分=标准分 附加分之和构成，满分为120分。其中，标准分由各单项指标得分与权重乘积之和组成，满分为多少分？
《学生体质健康标准》身体素质指标测试中，1000米跑（男）/800米跑（女）占多少分？
《学生体质健康标准》身体素质指标测试中，引体向上（男）/1分钟仰卧起坐（女）占多少分？
《学生体质健康标准》在成绩评定方面，附加分是指仰卧起坐，引体向上，1000米跑，800米跑四个项目成绩高于单项100分后额外给予的加分，满分为多少分。
所谓运动负荷，又称生理负荷，是指人做练习时所承受的什么负荷。
运动量最主要的是由练习的次数和练习的什么组成。
在进行体育锻炼时，运动强度越大，则运动量就要相应
最佳健身效果的心率区间确定为每分钟多少次为锻炼效果的最佳区间
在进行身体锻炼时，只有完成一定数量的练习次数和组数，并达到适宜的什么，才能有效地达到锻炼身体和提高运动成绩的目的。
4、身体练习的原则有：全面性原则、经常性原则、渐进性原则、自觉性原则，另外还有哪个原则？
引体向上主要测试人体 肌肉力量的发展水平
做引体向上时首先两手 单杠，由身体悬垂开始。
引体向上下放时，两臂
引体向上的锻炼作用较多，下述选项 不属于其锻炼作用
单选题：引体向上要打造的基础力量是 。
单选题：最新《学生体质健康标准》测试中，大学男生引体向上满分的标准是：大一、大二 次，大三、大四 次。
单选题：最新《学生体质健康标准》测试中，大学男生引体向上60分的标准是：大一、大二 次，大三、大四 次。
仰卧起坐包含了脊柱屈和 两部分的关节运动
仰卧起坐后半段，上半身完全离开地面，这时躯干和大腿折叠约为
下述选项 不属于仰卧起坐的锻炼作用。
仰卧起坐不只训练 ，同时还会训练到我们的屈髋肌群
仰卧起坐测试方法很简单，受试者仰卧于垫上，两腿稍分开，屈膝呈 左右，两手指交叉贴于脑后。
影响仰卧起坐成绩的因素有很多，主要有： 、动作速度慢以及身体过胖，腹部脂肪堆积较多。
仰卧起坐可以拉伸 、韧带和脊椎，并可以通过拉伸脊椎，调节中枢神经系统，适量运动还可以改善机体免疫功能，从而提高身体的抗病能力。
仰卧起坐对发展平衡和支撑能力起着重要作用，对 的灵活，韧带的牢固，肌肉的弹性等也有一定改善。
《健康标准》中对大学生耐力素质的评价指标是800（女）和1000（男）米跑，它在百分制的健康标准中占
《健康标准》中的长跑测试有附加分值，即耐力跑的成绩在优于满分后，还可以在健康标准的总成绩中最高多加
在长跑测试中，计时员看到旗动开表计时，当受试者的 到达终点线垂直面时停表。
在中长跑中，当跑到一定距离时，会出现胸部发闷、呼吸困难、四肢无力等难以再坚持的感受，这种现象称之为
在长跑测试前应至少提前 进餐，否则会在运动中增加肠胃负担，使身体产生不适感。
长期的耐力性锻炼可引起心脏发生良好的适应性变化，可以增强心脏的
在中长跑过程中呼吸节奏也很重要，一般采用什么节奏进行呼吸
在中长跑运动中，多因为什么原因容易发生腹痛、肠胃痉挛？
体重太大的同学刚开始练习中长跑应注意什么问题？
《健康标准》中对大学生速度素质的评价指标是50米跑，它在健康标准中占
反应速度是指人体对外界各种信号作出快速应答的能力，在50米跑的 b 尤为重要。
50米跑测试时，在受试者 部抵达终点线的垂直面时停表
增加 和增大步幅是提高50米跑中位移速度的关键因素
站立式起跑，当听到“预备”口令后，两脚前后开立并 ，有力腿在前，紧靠起跑线后沿。
站立式起跑，两脚前后距离约一脚半长，左右间隔半脚，身体重心落在有力腿上，后腿用前脚掌支撑站立， 手臂放于前
50米跑时，后蹬快速、充分、有力，摆动腿积极前摆、下压，腿关节用力后蹬，用 下压落地，两臂配合两腿快速有力前后摆动。
在提高50米跑的练习方法中，以下哪种练习方法是增大步幅的练习方法
运动也是一种预防骨质疏松的最佳方法。
立定跳远起跳腾空时，做到 ，使身体成挺身姿势。
立定跳远起跳时当身体向前倾的一瞬间，两腿髋关节和膝关节迅速蹬伸，两臂快速前摆，踝关节发力，前脚掌用力 地面
“跳小绳”是用来发展腿部肌肉力量和 力量的练习方法。
立定跳远理想的起跳角度是 度。
跳台阶是发展 的练习方法。
最新《学生体质健康标准》测试中，大学男生立定跳远满分的标准是：大一、大二 厘米，大三、大四 厘米。
最新《学生体质健康标准》测试中，大学男生立定跳远60分的标准是：大一、大二 厘米，大三、大四 厘米。
柔韧素质是指人体各个关节活动的幅度以及肌肉肌腱和韧带等软组织的
动态拉伸可以神经系统更快地被激发，进而使 可以进行快速且更有力的收缩。
坐位体前屈是我国大中小学学生体质健康标准测试项目之一，也是我国中考体育选考项目之一，是针对学生的 测试项目。
最新《学生体质健康标准》测试中，大一/大二女生坐位体前屈满分的标准是 厘米。
最新《学生体质健康标准》测试中，大三/大四男生坐位体前屈满分的标准是 厘米
急性运动损伤后，要及时对损伤部位进行冰敷，每次冰敷的时间 为宜
急性运动损伤后，要及时对损伤部位进行加压包扎，其方法是从 包扎绷带，压力要平均，松紧要适中。
运动损伤后的训练康复有四种主要手段和方法，下述手段和方法 不属于训练康复。
肌肉拉伤主要是由于 。
肌肉拉伤后立即进行 。
肌肉酸痛发生在 。
下述 方法不是肌肉酸痛的处理方法
下述 方法是运动性晕厥错误处理方法。
下述 方法不是运动性腹痛的预防方法。
bmi是
影响身高的因素有很多，如遗传、营养、体育锻炼、生活习惯、环境、、疾病、性成熟早晚等等。在这些因素中，营养和 尤为重要。
现代奥运会创始人 曾说：“一切体育为了大众。”
《学生体质健康标准》中，身体素质测试包括那些？
《学生体质健康标准》中，身体形态测试包括那些？
运-20是依靠自己力量研制的一种（ ）吨级大型、多用途运输机。
的明确：“在新时代的强军目标是建设一支（ ）的军队。
特色新时代的建军原则包括：（ ）
科学有三义，即（ ）。
人类理性可以归纳为三种形态（ ）。
首款按照最新国际适航标准、具有自主知识产权的干线民用飞机取名为c919，意思是：
增材制造又叫
宋应星是我国（ ）时期著名的学者。
人文技术衰落的根本原因是（ ）
《天工开物》是古代对世界产生影响的（ ）著作。
古代人文技术的特点是（ ）
人文技术的思维方式是（ ）
“世纪工程”港珠澳大桥经过长达8年的施工，终于在（ ）年建成并具备通车条件。
“世纪工程”港珠澳大桥体现新时代是国际隧道行业沉管隧道技术的（ ）
港珠澳大桥最大的施工难度在于海床下深埋超过（ ）米深度与长达6.7公里的海底隧道。
（ ）的融合和互动，就构成了cps
智能制造本质上就要处理好（ ）之间的关系，这才是一个比较完整的对智能制造的一个认识。
智能最基本的要素就是把（ ）统一起来。
截至2018年年底，我们高铁实现了飞速发展并且已开通运营的里程达( )万公里，占世界的三分之二。
1825年9月27日，世界上第一条铁路——英国达林顿至斯托克顿铁路正式通车营业，当时蒸汽机车牵引的列车平均速度仅( )公里/小时。
当前各国新建的高速铁路，大多把最高速度定义在( )公里/小时。
高速铁路是当今时代（ ）的标志。
高速铁路之所以备受青睐，并得以大力发展，主要是由于高速铁路在( )等诸多方面具有无与伦比的优势。
《制造2025》明确指出，加快推动新一代信息技术与制造技术融合发展，把智能制造作为（ ）深度融合的主攻方向。
深化供给侧结构性改革，推行“三去一降一补”的主要内容是（ ）
“供给侧结构性改革”就是从供给、生产端入手，提升经济发展质量。下列有利于推进供给侧结构性改革的措施有（ ）。 ①转变外贸出口方式，出口增速提升 ②促进产业优化重组，有效化解过剩产能 ③大力推进结构性减税，降低企业成本 ④培育新的消费热点，加快消费结构升级
“世纪工程”港珠澳大桥经过长达8年的施工，终于在（ ）年建成并具备通车条件。
截至2018年年底，高铁实现了飞速发展并且已开通运营的里程达( )万公里，占世界的三分之二。
的明确：“在新时代的强军目标是建设一支（ ）的军队。
人类理性可以归纳为三种形态（ ）。
人文技术的思维方式是（ ）
流体流过转子流量时的压强降随其流量增大而（）
实验中，改变雷诺数最简单的方法是改变（）
当管子放置角度或水流方向改变而流速不变时,其能量的损失是否相同。（）
如何读取转子流量计的读数？（）
在本实验中,若离心泵启动后抽不上水来,不可能的原因是（）
离心泵启动时应该关闭出口阀，其原因是（）
层流流动时,摩擦系数 λ 随雷诺数增大而降低。
影响流体流动形态的因素是流体的密度,粘度,流速和管径。
本实验中的流量是靠（）仪器测定。
流体在流动时有三种机械能，（）、（）、（），这三种能量相互转化。
传热基本方程q=ka△tm，式中△tm是指（）的平均温度差
流体主体与器壁间的对流传热热阻主要存在于（）
热量传递的基本方式有（）。
做传热实验发现，空气在螺旋管内的α值（）在光滑管内的α值。
蒸汽中不凝性气体的存在，会使传热系数α值（）
稳态变温传热中，流体的流向选择（）时传热平均温度差最大。
对流传热仅发生在流动的流体中
对流传热是由流体分子的热振动产生的
气-液传热试验开始时应先通 流体，然后使换热器慢慢预热，并进行换热器内 排放。
气-气换热实验过程中，利用蒸汽对空气进行加热，蒸汽走 ，空气走 。
在下列吸收过程中，属于气膜控制的过程是（ ）。
规格为ф108×4.0mm的无缝钢管，其内径是（ ）。
下述说法中错误的是（ ）
在吸收操作中，以液相组成差表示的吸收塔某一截面上的总推动力为( ) 。
本实验所用的是筛板吸收塔。
二氧化碳-水吸收过程属于 控制
写出下列几种填料的名称。ab
本实验中，空气由()设备输送。
某填料塔用水吸收空气中的二氧化碳，当液体流量和进塔气体的浓度不变时，增大混合气体的流量，此时仍能进行正常操作，则尾气中二氧化碳的浓度（）
吸收操作是依据（），以达到分离（）混合物的目的。
蒸馏操作能将混合液中组分分离的主要依据是（）
全回流操作的特点有（）
为什么要控制塔釜液面高度?
筛板精馏过程中，气相为间断相，液相为连续相。
在精馏实验数据处理中需要确定进料的热状况参数q值，实验中需要测定进料量、进料温度、进料浓度等。
本实验所用的是填料精馏塔。
停车时要先停加热，等塔上温度降下来再停冷却水。
.精馏达到平衡的标志是 ，取样前应将残留液排净再进行取样。
对于筛板精馏实验中，部分回流操作时，塔内上升气相流量为v，下降液相流量为l，塔顶流出液为d，这三者关系为 。
在本实验室中的精馏实验中应密切注意釜压，正常操作维持在0.005mpa，如果达到0.008～0.01mpa，可能出现（）。
板框过滤机的操作方式是（ ）。
压缩性指数越大，说明压差对滤饼比阻的影响（ ）。
哪一项是对过滤速度的描述（ ）。
恒压过滤常数测定实验过滤开始时,滤液常常有点浑浊,而过段时间后才变清，这是由于（ ）。
板框过滤机在进行过滤时，滤液（ ）。
利用压强差，浆液由搅拌槽送入加压罐中。（ ）
实验结束后，先关闭空压机电源，再关闭空压机出口球阀。（ ）
在过滤操作中，实际上起到主要作用的是 而不是过滤介质本身。
在恒压过滤中，过滤速度不断 。
过滤常数是由 和 所决定的。
相同的湿空气以不同流速吹过同一湿物料，流速越大，物料的平衡水量（ ）。
干燥过程中，干空气的质量
下列关于湿物料中水分的表述不正确的是
干燥是（ ）的过程
相对湿度越低，距饱和程度越远，表明该湿空气的吸收水汽的能力越弱
含结合水分为主的物料，为了加快干燥时间，可采用增加空气流速的方法
改变湿空气的温度能较大地影响降速干燥阶段速率，而对恒速干燥阶段基本没有影响
改变湿物料物料层的厚薄将对降速干燥阶段干燥阶段速率有较大影响，而对恒速干燥阶段基本没有影响
干燥实验操作过程中要先开鼓风机送风后在打开电加热器，以防 。
干燥过程可分为等速干燥和 。
下列不属于流体测速仪表的是
若干燥室不向外界环境散热，则在恒速干燥阶段出入口湿球温度的关系是
传热实验中，一般采取调节什么来测定不同情况下的传热系数
下列可作为确定物性参数时采纳的定性参数是
传热速率公式q＝kaδtm 中，δtm的物理意义是
下列关于湿物料中水分的表述不正确的是
层流与湍流最本质的区别是
升温会使气体在液体中溶解度如何，对吸收操作如何
精馏实验全回流时，精馏段操作线的斜率用下列哪个量来求
对湿度一定的空气，以下参数中的哪个与空气温度无关
孔板流量计不需要的结构部件是
干燥过程中，干空气的质量
含水湿物料与一定状态下的空气（非饱和状态下的）相接触，能被除去的水分上
过滤推动力一般是指
若吸收塔的操作液气比小于最小液气比，吸收塔将
强化传热实验中提高传热效果的部件是通过改变什么来实现的
全回流测精馏塔全塔效率操作时，以下是必须读数据的
某填料塔用水吸收空气中的氨气，当液体流量和进塔气体的浓度不变时，增大混合气体的流量，此时仍能进行正常操作，则尾气中氨气的浓度
下列说确的是
经过大量实验得出，雷诺re＞2000时，流型肯定不是层流，这是采用国际单位制得出的值，采用其他单位制应有另外数值。
在直管阻力系数测定时采用范宁公式与伯努利方程都可解决相关计算问题。
吸收试验中水吸收二氧化碳属于液膜控制
传热实验装置中空气流量是用孔板流量计直接测量出来的。
化工原理中的各种单元操作实验只涉及物理变化的操作，不涉及化学变化的操作过程。
改变湿物料物料层的厚薄将对降速干燥阶段干燥阶段速率有较大影响，而对恒速干燥阶段基本没有影响。
在板式精馏塔全回流操作总板效率测定时，需要测定回流量l、塔釜出液量w、塔顶馏分组成xd、塔釜物料组成xw等。
助滤剂应具有颗粒均匀、可压缩、易变形的特性。
精馏与蒸馏操作的主要区别是有无塔板与加热过程。
吸收中平衡常数一般随着温度升高而减小。
在流体力学装置中，测定管路中流速主要采用（1）流量计
在流体力学装置中，流量计校核时，是通过（2）流量计测定完成的
0℃水在ф50×2.5mm管路中流动，其re主要取决于（3）。
在板式精馏塔全塔效率的测定实验中，在部分回流测定精馏塔全塔效率时，需要采集（4）样品、（）样品与（）样品进行成分分析。
在板式精馏塔全塔效率的测定实验中，在部分回流测定精馏塔全塔效率时，需要采集（）样品、（5）样品与（）样品进行成分分析。
在板式精馏塔全塔效率的测定实验中，在部分回流测定精馏塔全塔效率时，需要采集（）样品、（）样品与（6）样品进行成分分析。
在用图解法计算全回流全塔效率时，先通过（7）确定画板的起始点，再通过（）确定画板的终点。
在用图解法计算全回流全塔效率时，先通过（）确定画板的起始点，再通过（8）确定画板的终点。
若画板得到横向台阶数为7.2，则其全塔效率应为（9）。
用板框式过滤机进行恒压过滤操作，随着过滤时间增加，滤液量 （10） ，生产能力 （） ；
用板框式过滤机进行恒压过滤操作，随着过滤时间增加，滤液量 （） ，生产能力 （11） ；
实现过滤操作的外力可为 （12） 、 （） 或 （） ；
实现过滤操作的外力可为 （） 、 （13） 或 （） ；
实现过滤操作的外力可为 （） 、 （） 或 （14） ；
在饼层过滤中，真正发挥拦截颗粒作用的主要是（15）而不是（）。
在饼层过滤中，真正发挥拦截颗粒作用的主要是（）而不是（16）。
传热实验中分别测定了（20）传热和强化换热管传热
热、冷流体传热形式包括对流传热和（17）两种。
干燥整个过程分为（18）和（）。
干燥整个过程分为（）和（19）。
the principle of english names for drugs in chinese pharmacopoeia follows（ ） formulated by the world health organization.
the content of pharmaceutical preparations is expressed as （ ）.
the full name for ich is （ ）
in chinese pharmacopoeia, the general ysis and determination methods are contained in（ ）
there are a total of 36 pieces raw materials entering a factory, and the number of random samples should be （ ）
the basic sequence of drug inspection work is （ ）
"precision weighing" in “chinese pharmacopoeia” means that the weight should be accurate to （ ） of the weight taken.
"easily soluble" means that 1g (ml) of solute can be dissolved in ( ) solvent.
the cool and dark place of the drug storage conditions means （ ）
the requirements for drug inspection sampling are （ ）
the drug quality standard is （ ）
in the following methods, ( ) can be used to identify drugs.
the content contained in volume iv of the chinese pharmacopoeia 2015 edition includes（ ）
using chemical ysis and instrumental ysis to determine drug content is referred to as ( ) in drug quality standards.
the determination of drug content by biological or enzymatic chemical methods is called ( ).
titrate is ( ) for each 1 ml of titrant at the specified concentration.
in the following statements of volumetric ysis used for content determination, the incorrect one is ( ).
unless otherwise specified, the trailing factor shall be ( ).
the degree to which the measured results are close to the true or reference values is called ( ).
( ) are often used as indicators in non-aqueous acid method.
when titrating aspirin, neutral ethanol is used as solvent because ( ).
detectors of gas chromatography include ( ).
when ( ), ytical method validation is required.
which of the following is not a feature of in vivo samples ( ).
immunoassay is mostly used for the detection of ( ).
if you need to specifically determine the concentration of drugs evenly distributed inside and outside the blood cells, ( ) sample should be used.
the types of spe fillers are ( ).
drugs or their metabolites combine with endogenous substances in the body to produce conjugates, among them the most important endogenous substance are ( ).
conjugate hydrolysis methods include ( ).
which functional groups of drugs can be chemically derivatized ( ).
which of the following is a biotechnology drug: （ ）
which of the following items is not part of the security inspection:（ ）
the allergy test is to check the （ ） in biological products.
the migration of the complex in the sds-page system depends on:（ ）
biochemical drugs refer to: （ ）
which are the common methods for potency determination of biological products:（ ）
common biochemical identification methods mainly include:（ ）
the advantages of polyacrylamide gel electrophoresis include:（ ）
the most commonly used stationary phase for thin layer chromatography is ( ).
the unique identification method of traditional chinese medicine is ( ).
the determination method of pesticide residues in traditional chinese medicine is ( ).
when determining organochlorine pesticide, ( ) is used..
the accuracy of content determination method of traditional chinese medicine is evaluated by ( ).
the light source used for thin layer scanning in the ultraviolet region is （ ）
the most commonly used method for the determination of traditional chinese medicine is （ ）
the identification methods of traditional chinese medicine and their preparations include ( ).
the methods that can be used to test the moisture content of chinese medicine are
briefly describe the principle of snp detection technology based on nucleic acid invasion reaction.
describe the principle of esi
briefly describe the principle and application of pyrosequencing technology.
procaine hydrochloride can be identified by ( ).
the identification of penicillin drugs can be used ( )
which of the following are the properties of vitamin c ( )
bioequivalence research generally adopts ( ).
gcp refers to ( ).
the preservation of biological samples is limited by the long-term freezing time of the samples. after the storage period is exceeded, ( ).
the core objective of therapeutic drug monitoring is ( ).
the requirements for laboratory facilities in laboratory management guide are ( ).
which of the following situations does not require therapeutic drug monitoring? ( )
which of the following drugs does not require therapeutic drug monitoring? ( )
phenytoin sodium requires therapeutic drug monitoring for the following reasons: ( )
data of biological sample ysis from drug clinical trials should ( ).
biological samples from drug clinical trials include ( ).
characteristics of biological sample ysis include ( ).
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