【正文】 資租賃作為自有資產(chǎn)看待。（ ） 45．企業(yè)放寬信用政策，就會使應(yīng)收賬款增加，從而增大了發(fā)生壞賬損失的可能。（√ ） 46．以成本為基礎(chǔ)的存貨周轉(zhuǎn)率可以說明存貨的盈利能力。（） 24 47．一般情況下，長期資產(chǎn)是償還長期債務(wù)的資產(chǎn)保障。（√） 48．在分析資產(chǎn)周轉(zhuǎn)率時，只需選用年末資產(chǎn)余額作基數(shù)即可。（） 49．一般來說服務(wù)業(yè)的資產(chǎn)周轉(zhuǎn)率比制造業(yè)的資產(chǎn)周轉(zhuǎn)率慢。（ ） 50．企 業(yè)要想獲取收益，必須擁有固定資產(chǎn)，因此運用固定資產(chǎn)可以為企業(yè)創(chuàng)造直接的收入。（ ） .（ ） ,說明部分長期資產(chǎn)是以流動負債作為資金來源的 .（ √ ） ,有利于不同企業(yè)之間的比較 。（ ） ，企業(yè)承擔(dān)債務(wù)的能力越強 . 。（ √ ） .（ √ ） . 。（ √ ） 強制程度和緊迫性被視為負債的質(zhì)量 . 。（ √ ） ,在其他因素不變的情況下 ,提高權(quán)益乘數(shù) ,將提高凈資產(chǎn)收益率 . （ √ ） ..（ √ ） 。（ ） ,其周轉(zhuǎn)額應(yīng)使用賒銷金額。（√ ） ,表明該企業(yè)支付現(xiàn)金股利的能力越強。（ √ ） ,資產(chǎn)預(yù)計出售價格與實際出售價格的差異越小 ,說明 流動性越強。（ √ ） ，不必考虞經(jīng)營租憑對長期償債能力的影響（ ） 。（ √ ） 、其化業(yè)務(wù)利潤、營業(yè)費用和管理費用（ √ ） （ ） （ √ ） ，資產(chǎn)流動性越強，資產(chǎn)周轉(zhuǎn)相對越快（ √ ） 較、歷史比較和預(yù)算比較分析（√） ，企業(yè)的獲利能力越強，則長期償債能力越強。（ √ ） 。（ ） ，也能提高短期償債能力。（ √ ） .（ √ ） 25 請您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！ 2021 年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Acetylcholine is a neurotransmitter released from nerve endings (terminals) in both the peripheral and the central nervous systems. It is synthesized within the nerve terminal from choline, taken up from the tissue fluid into the nerve ending by a specialized transport mechanism. The enzyme necessary for this synthesis is formed in the nerve cell body and passes down the axon to its end, carried in the axoplasmic flow, the slow movement of intracellular substance (cytoplasm). Acetylcholine is stored in the nerve terminal, sequestered in small vesicles awaiting release. When a nerve action potential reaches and invades the nerve terminal, a shower of acetylcholine vesicles is released into the junction (synapse) between the nerve terminal and the ‘effector’ cell which the nerve activates. This may be another nerve cell or a muscle or gland cell. Thus electrical signals are converted to chemical signals, allowing messages to be passed between nerve cells or between nerve cells and nonnerve cells. This process is termed ‘chemical neurotransmission’ and was first demonstrated, for nerves to the heart, by the German pharmacologist Loewi in 1921. Chemical transmission involving acetylcholine is known as ‘cholinergic’. Acetylcholine acts as a transmitter between motor nerves and the fibres of skeletal muscle at all neuromuscular junctions. At this type of synapse, the nerve terminal is closely apposed to the cell membrane of a muscle fibre at the socalled motor end plate. On release, acetylcholine acts almost instantly, to cause a sequence of chemical and physical events (starting with depolarization of the motor endplate) which cause contraction of the muscle fibre. This is exactly what is required for voluntary muscles in which a rapid response to a mand is required. The action of acetylcholine is terminated rapidly, in around 10 milliseconds。 an enzyme (cholinesterase) breaks the transmitter down into choline and an acetate ion. The choline is then available for reuptake into the nerve terminal. These same principles apply to cholinergic transmission at sites other than neuromuscular junctions, although the structure of the synapses differs. In the autonomic nervous system these include nervetonerve synapses at the relay stations (ganglia) in both the sympathetic and the parasympathetic divisions, and the endings of parasympathetic nerve fibres on nonvoluntary (smooth) muscle, the heart, and glandular cells。 in response to activation of this nerve supply, smooth muscle contracts (notably in the gut), the frequency of heart beat is slowed, and glands secrete. Acetylcholine is also an important transmitter at many sites in the brain at nervetonerve synapses. To understand how acetylcholine brings about a variety of effects in different cells it is necessary to understand membrane receptors. In postsynaptic membranes (those of the cells on which the nerve fibres terminate) there are many different sorts of receptors and some are receptors for acetylcholine. These are protein molecules that react specifically with acetylcholine in a reversible fashion. It is the plex of receptor bined with acetylcholine which brings about a biophysical reaction, resulting in the response from the receptive cell. Two major types of acetylcholine receptors exist in the membranes of cells. The type in skeletal muscle is known as ‘nicotinic’。 in glands, smooth muscle, and the heart they are ‘muscarinic’。 and there are some of each type in the brain. These terms are used because nicotine mimics the action of acetylcholine at nicotinic receptors, whereas muscarine, an alkaloid from the mushroom Amanita muscaria, mimics the action of acetylcholine at the muscarinic receptors. Acetylcholine is the neurotransmitter produced by neurons referred to as cholinergic neurons. In the peripheral nervous system acetylcholine plays a role in skeletal muscle movement, as well as in the regulation of smooth muscle and cardiac muscle. In the central nervous system acetylcholine is believed to be involved in learning, memory, and mood. Acetylcholine is synthesized from choline and acetyl coenzyme A through the action of the enzyme choline acetyltransferase and bees packaged into membranebound vesicles . After the arrival of a nerve signal at the termination of an axon, the vesicles fuse with the cell membrane, causing the release of acetylcholine into the synaptic cleft . For the nerve signal to continue, acetylcholine must diffuse to another nearby neuron or muscle cell, where it will bind and activate a receptor protein. There are two main types of cholinergic receptors, nicotinic and muscarinic. Nicotinic receptors are located at synapses between two neurons and at synapses between neurons and skeletal muscle cells. Upon activation a nicotinic receptor acts as a channel for the movement of ions into and out of the neuron, directly resulting in depolarization of the neuron. Muscarinic receptors, located at the synapses of nerves with smooth or card