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【单选题】
The founder of quantum mechanics (量子力学) and the inventor of the uncertainty principle, Werner Heisenberg was born in Wurzburg and brought up in Munich, where he entered the university in 1920 to study physics under Arnold Sommerfeld. After a brief stay at Gottingen University, he moved to Copenhagen to pursue research under Niels Boho and remained there until 1927. After 1913 the quantum theory made considerable progress, but by 1924 it was running out of steam, largely owing to its lack of a coherent and systematic mathematical foundation. In the summer of 1925 Heisenberg discovered the foundation of just such a mechanics. Then his theory was rapidly developed by Max Born, Pascual Jordan, and P. A.M. Dirac. In the spring of 1927, while a lecture at Boho's institute, Heisenberg followed up his discovery of the uncertainty relations, which are of central importance in quantum mechanics. Heisenberg was awarded the Nobel Prize for Physics in 1932 for his contribution t9 the development of quantum mechanics. From 1927 to 1941 he was professor of theoretical physics at the University of Leipzig. Although privately unsympathetic to the Nazi regime he remained in Germany throughout the Second World Wax, seeing it as his duty to work for the preservation of German physics and its future reconstruction. From 1941 to 1945 he was Director of the Kiser Wihelm Institute for Physics at Berlin, where he worked with Otto Hahn on the development of a nuclear reactor. After the war he became Director of the Max Planck Institute for Physics and played a prominent part in the promotion of scientific research in Germany. Heisenberg has an important part in 20th century thought: the notion of uncertainty which he introduced is, like Einstein's concept of relativity, one of the major idea of the century; it has changed not only physics but our entire world picture. When was the firm foundation of quantum theory laid?
A.
In 1913.
B.
In 1924.
C.
In 1925.
D.
In 1927.
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举一反三
【单选题】Which of the following items is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income
B.
Switching to purchasing plant using leases from a previous policy of purchasing plant for cash
C.
Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
D.
Revising the remaining useful life of a depreciable asset
【单选题】中断允许寄存器IE中T1的中断允许位是( )
A.
PX1
B.
PT1
C.
EX1
D.
ET1
【单选题】Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
A.
Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent
B.
A change in reporting depreciation charges as cost of sales rather than as administrative expenses
C.
Depreciation charged on reducing balance method rather than straight line
D.
Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period
【多选题】根据《自然灾害救助条例》,自然灾害救助工作应遵循的原则包括以人为本和( )。(2013年)
A.
政府主导
B.
分级管理
C.
社会互助
D.
灾民自救
E.
分散安置
【单选题】Changes in accounting estimates are based on
A.
information available from the use of hindsight.
B.
information available at the time financial statements are prepared.
C.
providing comparable information in the financial statements.
D.
low quality of professional judgment being exercised.
【简答题】特殊功能寄存器TMOD中的GATE位功能为( ),IE中的ET1位功能为( )。[填空(1)]A. 特殊功能寄存器TMOD中的GATE位功能为 决定定时计数器的启动是否与外部中断有关 ,IE中的ET1位功能为 定时/计数器T1的中断允许控制位       。
【多选题】自然灾害救助工作应遵循的原则包括以人为本和()。
A.
政府主导
B.
分级管理
C.
社会互助
D.
灾民自救
E.
分散安置
【判断题】Changes in estimates are accounted for using the prospective approach.
A.
正确
B.
错误
【单选题】Changes in accounting estimates
A.
are accounted for in the same manner as changes in accounting policies.
B.
reduce the relevance and reliability of financial reporting.
C.
are applied to current and past reporting periods.
D.
are applied to current and future reporting periods.
【判断题】Changes in estimates are handled prospectively by dividing the asset’s book value less any residual value by the remaining estimated life
A.
正确
B.
错误
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