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【多选题】
甲将《资治通鉴》的古文予以整理注释后出版,同意将其译成英文。对此事说法中正确的有:( )
A.
甲对《资治通鉴》注释本享有版权
B.
英文版《资治通鉴》享有版权
C.
禁止他人再将《资治通鉴》译成外国文字
D.
出版社要出版乙的书应征得甲和乙的同意
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【判断题】Receivables include trade receivables and non-trade receivables.
A.
正确
B.
错误
【单选题】Which of the following does notbear on the quality of receivables?
A.
shortening the credit terms
B.
lengthening the credit terms
C.
right of return privilege
D.
all of the answers bear on the quality of receivables
【单选题】If receivables are used as collateral in borrowing transactions,
A.
the receivables generally come under the control of the lender.
B.
a liability is reported on the borrower’s statement of financial position.
C.
the receivables will be reported as a liability.
D.
the transaction would be reported as a sale.
【单选题】( )修建在江河沿岸及排水渠末端,主要用于排除江河两岸低洼地区的积水。
A.
进水闸
B.
节制闸
C.
排水闸
D.
分洪闸
【多选题】利用万方数据知识服务平台高级检索方式,检索南方医科大学2019年发表的题名中含有疫苗的文献
A.
关注儿童流感,重视疫苗接种——AAP感染性疾病委员会《儿童流感的预防与控制建议(2018—2019年)》解读
B.
个体化新抗原疫苗临床转化的机遇与挑战
C.
妇科病房住院病人对HPV疫苗知识知晓率及影响因素分析
D.
儿童输液区5岁及以下患儿家长手足口病EV71疫苗接种意愿及其影响因素
【单选题】Which of the following is INCORRECT regarding factoring of receivables?
A.
Factoring usually involves a sale to only one company.
B.
The fees are relatively high.
C.
The quality of the receivables may be lower.
D.
The seller usually continues to service the receivables.
【单选题】Which of the following is not a major objective in accounting and managing receivables?
A.
Measuring and reporting the expense associated with failure to collect receivables
B.
Maximising cash flow from receivables
C.
Adhering strictly to the historical cost convention
D.
Measuring and reporting the amount expected to be collected
【单选题】Pledging receivables:
A.
Allows firms to raise cash.
B.
Allows a firm to retain ownership of its receivables.
C.
Does not transfer risk of bad debts to the lender.
D.
Should be disclosed in the financial statements.
E.
All of the options are correct.
【简答题】C公司系ABC会计师事务所的常年审计客户。2019年1月,ABC会计师事务所与C公司续签了审计业务约定书,审计C公司2018年度财务报表。事务所指派A和B注册会计师为该审计项目小组成员。要求:根据《中国注册会计师职业道德守则》关于可能对遵循职业道德基本原则产生不利影响的因素,分别判断下述情形是否对会计师事务所注册会计师遵循职业道德基本原则产生不利影响,并简要说明理由 问题(1)在签订业务约定书后,...
【单选题】夹渣边缘有尖锐的形状会使接头的应力( )。
A.
增大
B.
集中
C.
减小
D.
分散
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