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【简答题】
When Tom was an eight-year-old boy, he went to school near his house. He always went there and came home on foot, and he usually got back on time. But last Friday he came home from school late. His mother was in the kitchen. She saw him and said to him. " Why are you so late today, Tom? ” “ My teacher was angry and sent me to the headmaster after our lessons." Tom answered. "To the headmaster?"His mother said, "Why did she send you to him? ” "Because she asked a question in the class, " Tom said, and nobody in our class gave her the answer except me. ” His mother was angry, "But why did the teacher send you to the headmaster then? Why didn't she send the other children to the headmaster? " She asked Tom. “ Because her question was, "Who put glue on my chair? ”
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举一反三
【单选题】When consolidating parent and subsidiary financial statements, which of the following statements is true?
A.
Goodwill is never recognized.
B.
Goodwill required is amortized over 20 years.
C.
Goodwill may be recorded on the parent company's books.
D.
The value of any goodwill should be tested annually for impairment in value.
E.
Goodwill should be expensed in the year of acquisition.
【简答题】In the Direct Method, the most frequently used techniques of consolidating what has been presented and practiced are ______, purposeful tasks and graded composition.
【多选题】以江泽民为核心的中央领导集体,以马克思主义的巨大勇气进行理论创新,逐步形成了“三个代表”重要思想的科学理论。“三个代表”具体指中国共产党( )
A.
代表中国先进生产力的发展要求
B.
代表中华民族的最高利益
C.
代表中国先进文化的前进方向
D.
代表中国最广大人民的根本利益
【单选题】When it comes to consolidating power in the name of alcohol, no one could match _____, the first emperor of the Northern Song Dynasty.
A.
Zhao Guangyi
B.
Zhao Kuangyin
C.
Xiang Yu
D.
Zhou Yu
【单选题】Which of the following statements is NOT a way of consolidating vocabulary?
A.
Defining.
B.
Matching.
C.
Gap-filling.
D.
Labelling.
【单选题】When consolidating a subsidiary under the equity method, which of the following statements is true with regard to the subsidiary subsequent to the year of acquisition?
A.
All net assets are revalued to fair value and must be amortized over their useful lives.
B.
Only net assets that had excess fair value over book value when acquired by the parent must be amortized over their useful lives.
C.
All depreciable net assets are revalued to fair value at date of acquisition and must be amortized over their useful lives.
D.
Only depreciable net assets that have excess fair value over book value must be amortized over their useful lives.
E.
Only assets that have excess fair value over book value must be amortized over their useful lives.
【多选题】Which of the following statement(s) apply when consolidating statements of financial position
A.
All inter-company balances should be cancelled
B.
The group share of the whole of subsidiary’s profit is included within group profit
C.
Intercompany profit should be eliminated unless it is realised by sale to an outsider
D.
Subsidiary’s asset values need to be updated at the end of each accounting period
【多选题】以江泽民为核心的中央领导集体,逐步形成了“三个代表”重要思想的科学理论,“三个代表”具体指中国共产党
A.
代表中国先进生产力的发展要求
B.
代表中华民族的最高利益
C.
代表中国先进文化的前进方向
D.
代表中国最广大人民的根本利益
【单选题】车床中丝杠与螺母组成的运动副是( ) prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace> A. 转动副 B. 移动副 C. 螺旋副
A.
转动副
B.
移动副
C.
螺旋副
D.
无
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