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【多选题】
下列经济业务会计计量属性正确的表述方法有( )
A.
在历史成本计量下,资产按照购置时支付的现金或者现金等价物的金额,或者按照购置资产付出的对价的公允价值计量
B.
在重置成本计量下,资产按照现在购买相同或者相似资产所需支付的现金或者现金等价物的金额计量。负债按照现在偿付该项债务所需支付的现金或者现金等价物的金额计量
C.
在可变现净值计量下,资产按照其正常对外销售所能收到现金或者现金等价物的金额扣减该资产至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额计量
D.
在现值计量下,资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量。负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量
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【简答题】存量(stocks)
【多选题】There are two main types of stocks: ______
A.
common stocks
B.
paper stock
C.
preferred stocks
D.
electronic stock
【简答题】With fish stocks under threat, to feed our appetite in the future, we are going to _______________as well as our favorite cod fish.
【单选题】(2017初赛第三场 suggested completion time: 5 minutes)The line chart shows the proportion of fish stocks within their safe biological limits from 1974 to 2011 and fish landings from 1970 to 2013. Choose the...
A.
The period from 1990 to 2013 has witnessed the rise of the total marine catch brought ashore globally.
B.
The percentage of fish stocks that remain within safe biological limits has been falling over time.
C.
The chart demonstrates that the global fish catch has an impact on the productivity of fish stocks
D.
Starting from 1985, fish stocks have been below the level at which they can produce maximum sustainable yields.
【单选题】A key difference between bonds and stocks is that stocks______.
A.
are tax-exempt
B.
represent ownership
C.
represent borrowing
D.
can be issued by state and local governments
【单选题】是衡量保险公司经营管理水平高低的重要标志之一。
A.
保单数量
B.
保险核保
C.
制单技术
D.
销售品种
【单选题】衡量保险公司经营管理水平高低的重要标志之一是( )
A.
保单数量
B.
保险核保
C.
制单技术
D.
销售品种
【单选题】Jeff Bewkes compared CEOs to some stocks in that ______.
A.
CEOs often own stocks of their companies
B.
CEOs can influence the industry like Some stocks
C.
CEOs are rising and falling like some stocks
D.
CEOs are controlling companies' fate like some stocks
【单选题】Declining fish stocks in the oceans is a global issue. ( )
A.
specificity
B.
emphasis
C.
time
【单选题】衡量保险公司经营管理水平高低的重要标志之—是( )。
A.
保单数量
B.
保险核保
C.
制单技术
D.
销售品种
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