Age Factor in Childhood Pathology. – расходы на оплату труда основного персонала – 30 000 руб.;
Задача 1. ООО «Енисей» в июне 2011 г. понесло следующие расходы при производстве продукции: – расходы на оплату труда основного персонала – 30 000 руб.; – страховые взносы во внебюджетные фонды – 10 200 руб.; – основные материалы – 10 000 руб.; – общепроизводственные расходы – 45 000 руб. Требуется отразить в бухгалтерском учете ООО «Енисей» данные операции. Решение По дебету счета 20 «Основное производство» отражаются прямые расходы, связанные непосредственно с выпуском продукции, выполнением работ и оказанием услуг, а также расходы вспомогательных производств, косвенные расходы, связанные с управлением и обслуживанием основного производства, и потери от брака:
Окончание таблицы
Задача 2. На основании данных задачи 1, ООО «Енисей» осуществляет выпуск готовой продукции. На начало месяца в незавершенном произ-водстве находилось 10 единиц продукции по стоимости 10 000 руб., было запущено в производство 100 единиц. На конец месяца в незавершенном производстве находилось 5 единиц продукции нормативной стоимостью Требуется рассчитать себестоимость выпущенной продукции и отразить выпуск готовой продукции в бухгалтерском учете.
Решение Расчет фактической производственной себестоимости всей товарной продукции осуществляется по формуле ФС = НПн + Зфакт – Б – НПк, где ФС – фактическая производственная себестоимость выпущенной продукции; НПн – стоимость незавершенного производства на начало месяца; Зфакт – фактические затраты на производство продукции на начало месяца; Б – потери от брака; НПк – стоимость незавершенного производства на конец месяца.
На конец месяца остаток по счету 20 «Основное производство»
СБОРНИК ТЕКСТОВ ДЛЯ ЧТЕНИЯ По английскому языку (для студентов 2-го курса, специальность 060103 «Педиатрия») Красноярск УДК 61: 616 – 053.2 (08) ББК 74 С 23 Сборник текстов для чтения по английскому языку: учебное пособие для студентов 2-го курса специальности 060103 «Педиатрия» / сост. О. А. Гаврилюк, Л.Н. Дорофеева. – Красноярск: типография КрасГМА, 2008. – 65 с.
В пособии собраны тексты узкопрофессиональной направленности, тематика которых отвечает программе второго года обучения иностранному языку на педиатрическом факультете. Тексты снабжены вопросами и тестовыми заданиями.
Рецензент:доцент кафедры лингводидактики ГОУ ВПО «КрасноярскийГосударственный педагогический университет им. В.П. Астафьева», к.п.н., доцент Богданова О.С.
Утверждено к печати ЦКМС КрасГМА (протокол № 4 от 20.12.2007 г.)
КрасГМА
Оглавление. I. Age Factor in Childhood Pathology................................. 5 II. The Neonatal Period......................................................... 6 1. The Neonatal Period...................................................... 6 2. Breast Milk................................................................... 8 3. Importance of Breast Milk in Ayurveda....................... 9 4. Antenatal Care in Russia............................................ 10 III. Diseases of the Newborn............................................... 11 1. The Muscular Diaphragmatic Deficiency and Microcephaly Following Prenatal Cytomegalovirus Infection............... 11 2. Jaundice in the Newborn........................................... 12 3. Facts about Jaundice................................................. 13 4. Birth Injury Settlements............................................ 14 5. Cranial and Intracranial Birth Injuries....................... 15 6. Premature Infants...................................................... 16 7. Intrauterine Pneumonias............................................ 17 8. Rickets (vitamin D deficit)......................................... 19 IV. Respiratory Diseases...................................................... 20 1. The Disorders of the Respiratory System in Children 20 2. Bronchopneumonia................................................... 21 3. Pneumonia in Children.............................................. 22 4. Pneumonia - Aspiration............................................. 23 5. Pneumonia - Bacterial................................................ 23 6. Pneumonia - Viral...................................................... 24 7. Staphylococcal Pneumonia........................................ 25 8. Acute Bronchitis........................................................ 28 9. Bronchitis.................................................................. 31 10. Tuberculosis............................................................ 32 11. Tuberculosis in Children.......................................... 33 V. Allergic Manifestations in Childhood............................ 34 1. Allergic Manifestations in Childhood........................ 34 2. Bronchial Asthma...................................................... 35 3. Management of Bronchial Asthma in Children.......... 37 4. Prevention of Asthmatic Attacks in Children........... 38 5. A case of Bronchial Asthma..................................... 39 VI. Infectious Diseases of Childhood................................. 40 1. Infectious Diseases...................................................... 40 2. Characteristic Symptoms of Infectious Diseases......... 41 3. Scarlet Fever (Text A)................................................. 42 4. Scarlet Fever (Text B).................................................. 43 5. Measles........................................................................ 46 6. Mumps (Epidemic Parotitis) (Text A)........................ 47 7. Mumps (Epidemic Parotitis) (Text B)........................ 49 8. Pertussis (Whooping cough)....................................... 50 9. Hepatitis – Viral......................................................... 53 VII. Childhood Diabetes..................................................... 54 1. Diabetes Mellitus........................................................ 54 2. Childhood diabetes vs. adult diabetes.......................... 56 VIII. Congenital Heart Diseases.......................................... 58 1. Heart Disorders.......................................................... 58 2. Heart Murmurs............................................................ 59 3. Arrhythmias................................................................ 59 4. Surgical Treatment of Congenital Heart Diseases........ 59 5. Common Heart Defects............................................... 61 Appendix............................................................................ 62 1. How to describe a disease?.......................................... 62 2. Patient’s history.......................................................... 63 3. Useful Links................................................................ 64 Age Factor in Childhood Pathology The morphological and physiological features of different stages of childhood are very important for upbringing and caring of children both in health and in disease. The anatomophysiological peculiarities of different stages of childhood account for the prevalence of certain diseases at different ages of child's life. The pediatricians of Russia distinguish 6 age periods. 1. The newborn stage of child's life starts from the moment the child is born and lasts about a month. During this period the newborn infant begins to adapt himself the entirely new environment. The distinguishing feature of this period are the immaturity of the child’s central nervous system especially the thermoregulation mechanism, peculiarities of metabolism, blood forming system, and other physiological processes. Among the conditions caused by the imperfections of the physiological functions of the newborn are jaundice of the newborn and physiological albuminuria. The characteristic feature of the neonatal period is also the infant's susceptibility to various coccal infections and purulent inflammations; this is due to the insufficiently developed mechanism of antibacterial defense. 2. The period of infancy or “the nursing stage of childhood” continues from 1 month to 1 year. It is marked by a rapid growth of the infant and the development of the functions of all the child's organs and systems. The infants gain weight height. The development of the child's central nervous system results in acquiring certain psychomotor abilities. By 9-10 months the babies begin to walk and by 1 year they usually can say several words. The babies' development depends to a great extent upon their adequate feeding. Their diet must consist mainly of breast milk to which fruit juices cereals, vegetables are gradually added. At this age babies react painfully to the slightest violation of their nutrition habits which is due to the fact that their digestive organs are still immature. Besides, the gastrointestinal disorder, incorrect feeding and vitamin deficiency may be conducing to the development of rickets, anemia and various kinds of diatheses. 3. Early childhood covers the period of 1 to 3 year. This period is characterized by further growth, rapid development of the cerebral cortex, static function and the function of the speech system. The pathological conditions characteristic of this age are digestive disorders, diatheses an especially, acute infectious diseases. 4. In the preschool age (from 3 to 7 years) further growth of the child and development of his organs and their functions continues. His mental and emotional perceptions become finer and deeper. Children of this age level often become affected by acute infections such as measles, scarlet fever, chickenpox, etc. 5. The early school age is characterized by the appearance of permanent teeth, intensive muscular development and stabilization of cerebral functions. The incidence of acute infectious diseases is as high as at the previous age level. 6. The period of puberty or late school age (from 12 to18 years) is marked by sexual maturation, appearance of secondary sex characteristics and the completion of the functional development of the brain. The pathological conditions incident to this period are mainly functional disturbances of various organs, which include adolescent heart, juvenile hypertension, orthostatic albuminuria and some endocrine disorders. It should be noted that not only the incidence and prevalence of different diseases, but their manifestations too are age dependent. Pneumonia, for example, shows different patterns at different age levels. The predominant form in infancy is bronchopneumonia, while lobar pneumonia is more frequent at school age. More severe forms of pneumonia occur in younger children whereas in children of preschool and school age it may take an atypical course. This may be attributed to the changing sensitivity of the organism to one and the same germ. In their practical work pediatricians must take into consideration the anatomical and physiological features of different age levels, the state of the central nervous system and environmental factors.
Answer the questions: 1. What age periods do pediatricians distinguish? 2. What is the characteristic feature of the neonatal period? 3. What period is characterized by the appearance of permanent teeth? 4. What period is also called “the nursing stage of childhood”? 5. Children of what age level often become affected by acute infections such as measles, scarlet fever and others? 6. What period is marked by sexual maturation?
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