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题目：
多选题
A确认主油泵工作正常
B停辅助油泵，并设定在自动位置
C调整主油泵回流量
D检查主油泵出口油压
答案：
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甲公司系一家上市公司，其有关发行可转换债券的业务资料如下： (1)2007年1月1日，发行面值为40000万元的可转换公司债券，发行价格为41000万元。该债券期限为4年，票面年利率为4％，利息按年支付；债券持有者可在债券发行1年后转换为股份，转换条件为每100元面值的债券转换40股该公司普通股。该公司发行该债券时，二级市场上与之类似但没有转股权的债券的市场利率为6％。债券已发行完毕，款项均已收入银行。 (2)发行可转换公司债券所筹资金用于建造一条生产线，并于2007年1月1日支付工程款20000 万元。工程于当日开工。2007年12月31日程达到预定可使用状态。 (3)2008年6月30日，该债券持有者将面值为20000 万元的可转换公司债券申请转换为股份，并于当日办妥相关手续。假定转换部分债券未支付的应付利息在转换股票时以银行存款支付。相关手续已于当日办妥；未转为普通股的可转换债券持有至到期，其本金及最后一期利息在到期时一次结清。 已知部分时间价值系数如表6-4所示。要求： (1)计算负债成份和权益成份的初始确认金额； (2)编制有关发行可转换公司债券的会计分录； (3)计算2007年12月31日应确认的利息并编制有关会计分录； (4)编制2008年6月30日转换股份的有关会计分录； (5)计算2008年12月31日应确认的利息并编制有关会计分录； (6)计算甲公司2009年末应计提的可转换公司债券利息、应确认的利息费用和“应付债券一可转换公司债券”科目的余额； (7)编制甲公司2011年1月1日未转换为股份的可转换公司债券到期时支付本金及利息的会计分录。
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有呼吸道症状的传染病是（）
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阅读以下信用证，并选择填空。 Department: A SWT023BO1 Sep/No: 004951 Message Received On: 2008-05-12/16:56:50 15.03 16:38 33062 BOCSH A CN * 33062 BOCSH A CN ××××× LOCAL TIMF MON MAY 12 16:09:20 2008 TO: BANK OF CHINA, SHANGHAI SWIFT CODE: BKCHCNBJA300 FROM: NATL AGRICULTURAL COOPERATIVE FEDN, SEOUL TEST-KEY: SEE 72 FIELD (CAL FOR 116188) MUR: 000000000482161: MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT +27: SEQUENCE OF TOTAL 1/1 +40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE +20: DOCUMENTARY CREDIT NUMBER JC968509MU00158 :31C: DATE OF ISSUE 080515 +40E: APPLICABLE RULES UCP LATEST VERSION +3ID: DATE AND PLACE OF EXPIRY 080715 CHINA +50: APPLICANT RAIN DREANS IMP. & EXP. CORP. NO. 90, MOSQUE ROAD, SE- OUL, KOREA +59: BENEFICIARY SHANGHAI WENTONG CO., LTD. 1125 YANCHANG ROAD, SHANCHAI, CHINA +32B: CURRENCY CODE, AMOUNT: USD22 422 +41D: AVAILABLE WITH...BY... ANY BANK BY NEGOTIATION 42C: DRAFTS AT... 60DAYS AFTER SIGHT 42A: DRAWEE AMERICAN EXPRESS BANK LTD., NEW YORK 43P: PARTIAL SHIPMENTS ALLOWED 43T: TRANSSHIPMENT ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE CHINA PORT 44F: PORT OF DISCHARGE/AIRPORT OF DESTNATION BUSAN KOREA 44C: LATEST DATF OF SHIPMENT 080708 45A: DESCRIPTION OF GOODS AND/OR SERVICES +TRADE TERMS: CIF BUSAN KOREA ORIGIN: CHINA + Trolley Cases TS503214 1 104PCS TS503215 1 149PCS TS503216 1 440PCS :46A: DOCUMENTS REQUIRED +SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE +PACKING LIST IN QUADRUPLICATE SHOWING PIECE LENGTH PER PACKAGE +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF NATIONAL AGRICULTURAL COOPERA- TIVE FEDERATION MARKED "FREIGHT PREPAID" AND NOTIFY AC- COUNTEE +INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, EN- DORSED IN BLANK FOR 11OPCT OF THE INVOICE VALUE, EXPRESSLY STIPULATINC THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT, ALSO INDICATING A CLAIMS SETTLING AGENT IN KOREA AND INSURANCE MUST INCLUDE INSTITUTE CARGO CLAUSE: ALL RISKS, WAR RISKS AND SRCC +COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT DATE ADVISING SHIPPING DETAILS ADDITIONAL CONDITION 47A: +BILLS OF LADING ARE INDICATED NAME ADDRESS AND TELE- PHONE NUMBER OF CARRYING VESSEL'S AGENT AT PORT OF DESTINATION :71B: CHARCES EXCEPT OTHERWISE STATED. ALL BANKINC CHARGES OUTSIDE KOREA INCLUDING REIMBURSING BANK'S CHARGES ARE FOR BENEFICIARY'S ACCOUNT :48: PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT IN ANY EVENTS WITHIN THE CREDIT VALIDITY +49: CONFIRMATION INSTRUCTIONS WITHOUT 53A: REIMBURSING BANK AMERICAN EXPRESS BANK LTD, NEW YORK :78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK +THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH ACCEPT- ANCE COMM. AND DISCOUNT CHARGES FOR APPLICANT'S AC- COUNT +PLS CLAIM REIMBURSEMENT BY FORWARDING BENEFIGIARY'S TIME DRAFT AND A COPY OF B/L TO THE REIMBURSING BANK +T/T REIMBURSEMENT NOT ALLOWED +ALL DOCUMENTS MUST BE FORWARDED IN TWO CONSECUTIVE LOTS BY INT'L COURIER SERVICE TO THE FOL- LOWINC ADDRESS: NATIONAL AGRICULTURAL COOPERATIVE FEDERATION INTERNATIONAL BANKING DEPARTMENT 75, 1- KA, CHUNGJEDNG-RD, JUNGKU, SEOUL, KOREA +THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO. 600 (2007 REVISION) :72: SENDER TO RECEIVER INFORMATION TEST S70314 WITH HANIL BANK, SEOUL PLS CONTACT THEM FOR TESTKEY VERIFICATION +END OF MESSAGE + 33062 BOCSH A CN 12-MAY-2008 at 16: 56 from EXTEL 根据信用证内容回答下列问题
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旅客、行李或者货物在航空运输中（），承运人应当承担责任。
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在寡糖中，糖的聚合度为（）。
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平硐开拓法按照平硐与矿体的相对位置关系可分为（）；（）；（）。
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热容量和导热率
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蓄电池按电解液成分可分（）性蓄电池和（）蓄电池，按电极材料不同，又可以分为（）蓄电池和（）蓄电池。
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甲亢病人术前准备最重要的是（）
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治疗急性早幼粒细胞白血病（）