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【单选题】
心理辅导的目标有两个,一是学会调适,二是()A.
行为矫正
B.
学会适应
C.
寻求发展
D.
障碍
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举一反三
【简答题】请用定冠词或不定冠词填空 Die Geb äude hier sind ______ Hcohschule. Das ist ______ Technische Hochschule Beijing.
【单选题】Which of the following best describes a provision according to IAS 37 Provisions, contingent liabilities and contingent assets?
A.
A provision is a liability of uncertain timing or amount.
B.
A provision is a possible obligation of uncertain timing or amount.
C.
A provision is a credit balance set up to offset a contingent asset so that the effect on the statement of financial position is nil.
D.
A provision is a possible asset that arises from past events.
【简答题】Das ist unser Campus. Das Gebäude ___1____ ist neu. Aber(但是) das rechts ist ___2_____. Die Studentenwohnheime ____3____ modern. Wir leben da.
【单选题】Which of the following is false regarding contingent consideration in business combinations?
A.
Contingent consideration payable in cash is reported under liabilities.
B.
Contingent consideration payable in stock shares is reported under stockholders’ equity.
C.
Contingent consideration is recorded because of its substantial probability of eventual payment.
D.
The contingent consideration fair value is recognized as part of the acquisition regardless of whether eventual payment is based on future performance of the target firm or future stock price of the acquirer.
E.
Contingent consideration is reflected in the acquirer’s balance sheet at the present value of the potential expected future payment.
【多选题】目标在团队组建过程中具有特殊的价值，主要是（ ）
A.
目标是一种有效的激励因素
B.
目标是一种有效的协调因素
C.
目标是一种快速实现的方式
D.
目标是一种快速失败的方式
【简答题】或有要求权(contingent claim)
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