理学
单选题关于脾red pulp的结构特点，哪项不正确（）。A 由脾索及脾血窦组成B 脾索富含血细胞，是滤血的主要场所C 内有较多巨噬细胞D 脾索内的血细胞都能进入脾血窦
题目
由脾索及脾血窦组成
脾索富含血细胞，是滤血的主要场所
内有较多巨噬细胞
脾索内的血细胞都能进入脾血窦
参考答案和解析
相似问题和答案
第1题：
A.H1, H2 {color:red}
B.H1 B{color:red}
C.H1#color_red{color:red}
DA:Active {color:red}
第2题：
以下选项中不能正确把cl定义成结构体变量的是
A．typedef struct { int red; int green; int blue; } COLOR; COLOR cl;
B．struct color cl { int red; int green; int blue; }
C．struct color { int red; int green; int blue; } cl;
D．struct { int red; int green; int blue; } cl;
解析：选项A)是把结构体类型改名后定义为变量cl。选项C)，D)则是在定义结构体类型时定义变量，而选项B)不符合结构体类型定义的语法规则。
第3题：
two men batter each other to pulp in the boxing ring.
___________________________________________________________
两个人在拳击场内彼此狠揍，直到其中一个人被打倒在地，爬不起来。
第4题：
以下选项中能正确把c1定义成结构体变量的是( )。
A．typedef struct { int red； int red； int green； int blue； }COLOR； COLOR c1；
B．struct color c1 { int red int red； int green int blue； }；
C．stmctcolor { int red， int green； int blue； }c1；
D．struct { int red； int green； int blue； }c1；
解析：因为结构体中不能出现同名的成员变量，所以选项A和B都是错误的；又因为结构体中成员的定义应该由分号隔开，所以选项C也是错误的。选项D定义了一个无名结构体，并同时定义该结构体变量c1，是正确的写法。故应该选择D。
第5题：
关于精神症状的特点，下列哪项描述不正确 （ ）。
第6题：
以下选项中不能正确把c1定义成结构体变量的是
A．typedef struct {int red: int green: int blue; } COLOR; COLOR c1;
B．struct color c1 {int red int green: int blue; };
C．struct color {int red , int green : int blue : )cl;
D．struct {int red; int green; int blue } c1 ;
解析：本题考核的知识点是结构体类型定义。结构体类型的定义格式为：strcut结构体名{成虽说明列表}；结构体变量的定义有3种形式：第一种，定义结构体型的同时定义结构体变量，如：strcut结构体名{成员说明列表}变量；选项C属于这种情况，故选项C正确：第二种，先定义一个结构体类型，然后使用该类型来定义结构体变量，如：strcutstudent{成员说明列表}：student变量；选项A属于这种情况，故选项A正确；第三种，定义一个无名称的结构体类型的同时定义结构体变量，如：strcutstudent{成员说明列表}变量；选项D属于这种情况，故选项D正确．所以，4个选项中选项B符合题意。
第7题：
以下选项中不能正确把c1定义成结构体变量的是
A．typedef struct { int red； int green；； int blue； }COLOR； COLOR cl；
B．struct color cl { int red； int green； int blue； };
C．struet color { int red； int green； int blue； }c1；
D．struct { int red； int green； int blue； }cl；
解析：结构体类型的定义格式为：
stract结构体名
成员说明列表}；
结构体变量的定义有3种形式：第一种，定义结构体类型的同时定义结构体变量，如： street结构体名{成员说明列表}变量；第二种，先定义一个结构体类型，然后使用该类型来定义结构体变量，如：strect student{成员说明列表}；student变量；第三种，定义一个无名称的结构体类型的同时定义结构体变量，如：strect student{成员说明列表}变量；。
第8题：
You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of Chartered
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
(b) (i) Matters to consider
Materiality
The receivable represents only 0·2% (25,000/12 million x 100) of total assets so is immaterial in monetary terms.
However, the details of the transaction could make it material by nature.
The amount is outstanding from a company under the control of Pulp Co’s chairman. Readers of the financial statements
would be interested to know the details of this transaction, which currently is not disclosed. Elements of the transaction
could be subject to bias, specifically the repayment terms, which appear to be beyond normal commercial credit terms.
Paul Sheffield may have used his influence over the two companies to ‘engineer’ the transaction. Disclosure is necessary
due to the nature of the transaction, the monetary value is irrelevant.
A further matter to consider is whether this is a one-off transaction, or indicative of further transactions between the two
companies.
Relevant accounting standard
The definitions in IAS 24 must be carefully considered to establish whether this actually constitutes a related party
transaction. The standard specifically states that two entities are not necessarily related parties just because they have
a director or other member of key management in common. The audit senior states that Jarvis Co is controlled by Peter
Sheffield, who is also the chairman of Pulp Co. It seems that Peter Sheffield is in a position of control/significant influence
over the two companies (though this would have to be clarified through further audit procedures), and thus the two
companies are likely to be perceived as related.
IAS 24 requires full disclosure of the following in respect of related party transactions:
– the nature of the related party relationship,
– the amount of the transaction,
– the amount of any balances outstanding including terms and conditions, details of security offered, and the nature
of consideration to be provided in settlement,
– any allowances for receivables and associated expense.
There is currently a breach of IAS 24 as no disclosure has been made in the notes to the financial statements. If not
amended, the audit opinion on the financial statements should be qualified with an ‘except for’ disagreement. In
addition, if practicable, the auditor’s report should include the information that would have been included in the financial
statements had the requirements of IAS 24 been adhered to.
Valuation and classification of the receivable
A receivable should only be recognised if it will give rise to future economic benefit, i.e. a future cash inflow. It appears
that the receivable is long outstanding – if the amount is unlikely to be recovered then it should be written off as a bad
debt and the associated expense recognised. It is possible that assets and profits are overstated.
Although a representation has been received indicating that the amount will be paid to Pulp Co, the auditor should be
sceptical of this claim given that the same representation was given last year, and the amount was not subsequently
recovered. The $25,000 could be recoverable in the long term, in which case the receivable should be reclassified as
a non-current asset. The amount advanced to Jarvis Co could effectively be an investment rather than a short term
receivable. Correct classification on the statement of financial position (balance sheet) is crucial for the financial
statements to properly show the liquidity position of the company at the year end.
Tutorial note: Digressions into management imposing a limitation in scope by withholding evidence are irrelevant in this
case, as the scenario states that the only evidence that the auditors have asked for is a management representation.
There is no indication in the scenario that the auditors have asked for, and been refused any evidence.
第9题：
下列选项中不能正确定义结构体的是_______。
A．typedef struct
B．struct color cl {int red； {int red； int green； int green； int blue； int blue； }COLOR； }； COLOR cl；
C．struct color
D．struct {int red； {int red； int green; int green； int blue； int blue； }cl； }cl；
解析：将一个变量定义为标准类型与定义为结构体类型不同之处在于：后者不仅要求指定变量为结构体类型，而且要求指定为某一特定的结构体类型(例如，struct color)，不能只指定结构体名。其中可以不出现结构体名，答案D就是缺省结构体名的隋况。而变量名歹婊必须放在成员列表后面，所以B答案不能正确将cl定义为结构件变量。
第10题：
关于脾红髓的结构特点，哪项错误( )
A．由脾索及脾血窦组成
B．内有较多巨噬细胞
C．脾血窦由高内皮细胞衬里
D．脾索内的血细胞可进入脾血窦