单项选择题

空腹血糖（FBG）（）mmol／L，是诊断DM的关键，也是判断糖尿病病情控制程度的最重要的指标之一。

A．≥7.0
B．≥11.1
C．≥7.8
D．≥6.7

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单项选择题

Petre Co owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated.In which of the following circumstances would the investment NOT be consolidated?

A．Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group's future profits
B．Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C．Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D．Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future