单项选择题

研究者要评估一种新的感冒药对反应时间的效应。在通常情况下，反应时间的分布是正态分布，μ=200。有一个n=4个被试的样本，每个人都吃了这种感冒药，一小时后测量每个个体的反应时间。研究者预测药物会增加反应时间，那么虚无假设H0应表述为：

A．μ=200
B．μ≠200
C．μ≤200
D．μ<200
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Use of historical cost accounting means asset values can be reliably verified but it has a number of shortcomings which need to be considered when analysing financial statements.Which of these is a possible result of the use of historical cost accounting during a period of inflation?
A．Overstatement of non-current asset values
B．Overstatement of profits
C．Understatement of interest costs
D．Understatement of ROCE
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