DNA is replicate during the （).

A、合成复制起始引物

B、催化转运反应

C、是复制叉前的DNA双链展开

D、通过破坏氢键使复制叉上的DNA解开

A、a loss of an AT base pair from a gene

B、the addition of methyl groups to cytosines in the promoter region of a gene

C、the substitution of an AT base pair by a GC base pair in a gene as a result of a mistake during DNA replication

D、a deletion that simultaneously removes two genes from the genome

E、None of these examples represents epigenetic changes.

A、proteins carry the genetic information

B、DNA carries the genetic information

C、proteins control DNA replication

D、polypetides are the units of inheritance

E、enzymes carry the genetic information

A. DNA-PolⅢ是细胞内含量最多的

B. DNA-polⅡ由多亚基的不对称二聚体组成

C. DNA-polⅠ有及时校读功能

D. 都用NTP作底物

?For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.

"Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries.

Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements.

Harmonization and standardization are sometimes used interchangeably. But there is still a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationally. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one cannot rely on the normal difference in their meanings. 'Harmonization' is a word that tends to be associated with the transnational legislation originating from the European Union while 'standardization' is a word that is often associated with the International Accounting Standard Committee.

The reasons that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing.

(2) The advantages of harmonization are very important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable.

(3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients.

(4) Governments in developing countries might find it easier to understand and control the operations of MNEs if financial reporting were harmonized.

The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between shareholder/fair view pr

A．International Accounting Standard

B．International Accounting

C．International Accounting Harmonization

D．International Accounting Standard Committee

C．DNA-polγ D．DNA-polδ

E．DNA-polε

在真核生物复制过程中起校读、修复和填补缺口的DNA聚合酶是E．

A、DNA聚合酶I

B、DNA聚合酶II和III

C、DNA聚合酶V

D、DNA聚合酶I和III

A、dNTP

B、dNDP

C、dNMP

D、NTP