对会计等式“资产=负债+所有者权益”的描述中，下列说法不正确的是（）。

[问答题]Directions:There is one passage in this section with 5 statements. Go over the passage quickly and answer the questions on the Answer Sheet.　　For questions 1-5, mark 　　Y (for YES) if the statement agrees with the information given in the passage; 　　N (for NO) if the statement contradicts the information given in the passage; 　　NG (for NOT GIVEN) if the information is not given in the passage. Highways　　Early in the 20th century, most of the streets and roads in the U.S. were made of dirt, bricks, and cedar wood blocks. Built for horse, carriage, and foot traffic, they were usually poorly cared for and too narrow to accommodate (容纳) automobiles.　　With the increase in auto production, private turnpike (收费公路) companies under local authorities began to spring up, and by 1921 there were 387,000 miles of paved roads. Many were built using specifications of 19th century Scottish engineers Thomas Telford and John MacAdam (for whom the macadam surface is named), whose specifications stressed the importance of adequate drainage. Beyond that, there were no national standards for size, weight restrictions, or commercial signs. During World War I, roads throughout the country were nearly destroyed by the weight of trucks. When General Eisenhower returned from Germany in 1919, after serving in the U.S. Army’s first transcontinental motor convoy (车队), he noted,“The old convoy had started me thinking about good, two-lane highways, but Germany’s Autobahn or motorway had made me see the wisdom of broader ribbons across the land.”　　It would take another war before the federal government would act on a national highway system. During World War II, a tremendous increase in trucks and new roads were required. The war demonstrated how critical highways were to the defense effort. Thirteen percent of defense plants received all their supplies by truck, and almost all other plants shipped more than half of their products by vehicle. The war also revealed that local control of highways had led to a confusing variety of design standards. Even federal and state highways did not follow basic standards. Some states allowed trucks up to 36,000 pounds, while others restricted anything over 7,000 pounds. A government study recommended a national highway system of 33,920 miles, and Congress soon passed the Federal-Aid Highway Act of 1944, which called for strict, centrally controlled design criteria.　　The interstate highway system was finally launched in 1956 and has been hailed as one of the greatest public works projects of the century. To build its 44,000-mile web of highways, bridges and tunnels, hundreds of unique engineering designs and solutions had to be worked out. Consider the many geographic features of the country: mountains, steep grades, wetlands, rivers, deserts, and plains. Variables included the slope of the land, the ability of the pavement to support the load, the intensity of road use, and the nature of the underlying soil. Urban areas were another problem. Innovative designs of roadways, tunnels, bridges, overpasses, and interchanges that could run through or bypass urban areas soon began to weave their way across the country, forever altering the face of America.　　Long-span, segmented-concrete, cable-stayed bridges such as Hale Boggs in Louisiana and the Sunshine Skyway in Florida, and remarkable tunnels like Fort McHenry in Maryland and Mt. Baker in Washington, met many of the nation’s physical challenges. Traffic control systems and methods of construction developed under the interstate program soon influenced highway construction around the world, and were invaluable in improving the condition of urban streets and traffic patterns.　　Today, the interstate system links every major city in the U.S., and the U.S. with Canada and Mexico. Built with safety in mind, the highways have wide lanes and shoulders, dividing medians or barriers, long entry and exit lanes, curves engineered for safe turns, and limited access. The death rate on highways is half that of all other U.S. roads (0.86 deaths per 100 million passenger miles compared to 1.99 deaths per 100 million on all other roads).　　By opening the North American continent, highways have enabled consumer goods and services to reach people in remote and rural areas of the country, spurred the growth of suburbs, and provided people with greater options in terms of jobs, access to cultural programs, health care, and other benefits. Above all, the interstate system provides individuals with what they cherish most: personal freedom of mobility.　　The interstate system has been an essential element of the nation’s economic growth in terms of shipping and job creation: more than 75 percent of the nation’s freight deliveries arrive by truck; and most products that arrive by rail or air use interstates for the last leg of the journey by vehicle. Not only has the highway system affected the American economy by providing shipping routes, it has led to the growth of spin-off industries like service stations, motels, restaurants, and shopping centers. It has allowed the relocation of manufacturing plants and other industries from urban areas to rural.　　By the end of the century there was an immense network of paved roads, residential streets, expressways, and freeways built to support millions of vehicles. The highway system was officially renamed for Eisenhower to honor his vision and leadership. The year construction began he said, “Together, the united forces of our communication and transportation systems are dynamic elements in the very name we bear-United States. Without them, we would be a mere alliance of many separate parts.”　　Statements: 　　1．National standards for paved roads were in place by 1921.　　2．General Eisenhower felt that the broad German motorways made more sense than the two-lane highways of America.　　3．It was in the 1950s that the American government finally took action to build a national highway system.　　4．Many of the problems presented by the country’s geographical features found solutions in innovative engineering projects.　　5．In spite of safety considerations, the death rate on interstate highways is still higher than that of other American roads.

[单选题]易出现逆行性遗忘（　　）。

[单选题]患者女性，16岁。患1型糖尿病，因肺部感染，诱发酮症酸中毒，关于其中性粒细胞功能检测的叙述正确的是（）

[单选题]癫痫的药物治疗，用药原则中下述哪项是不正确的（）

[多选题]金融工程学可以看做（）是三者结合的新兴交叉科学。

[单选题]利用电化学原理使被保扩零件成为阴极防止腐蚀，主要有（）。 1覆盖保护膜， 2阴极保护法， 3阳极保护法， 4牺牲阳极保护法， 5介质处理。

[单选题]建设银行对押品评估通常采用（）评估。

[单选题]下列关于公司章程的说法，错误的是（  ）。

[单选题]中国最早实行君主立宪制是在（）。

[单选题]相关研究发现，每天睡眠不足7小时的人普遍比睡眠时间更长的人胖。这是因为睡眠不足影响了新陈代谢功能，使刺激食欲的荷尔蒙增加，同时产生饱胀感的荷尔蒙水平降低。由此不能推出（　　）。

[单选题]会计恒等式中的资产等于（）。

[单选题]在会计报表中，根据会计等式“资产=负债+所有者权益”进行编制的报表是（）。

[判断题]资产=权益这一会计等式在任何时点上都是平衡的。

[单选题]资产负债表遵循会计恒等式为（）。

[判断题]静态会计等式是指“资产=负债–所有者权益”。

[多选题]下列属于只引起会计基本等式左边资产要素变动的有（）。

[判断题]资产=权益这一会计等式在任何时点上都是平衡的。

[问答题]什么是会计等式？会计等式如何表示？

[问答题]什么是会计等式？会计等式如何表示？

[判断题]资产负债表会计等式与利润表会计等式是两个完全不相联系的会计等式。