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【简答题】
The Chinese are not infequent guests of their good Chinese restaurants and some restaurants are so popular that you have to book months in advance to get a table.
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举一反三
【多选题】2017年1月5日,某国有企业厂长要求本单位出纳员李某,将收到的下脚料销售款8000元另行存放不入账。李某没有按照厂长的要求执行,而是按规定作为零星收入入账,致使厂长很不高兴。他要求会计部门负责人王某召开会议予以整顿。会上,王某说,《会计法》规定了单位负责人对本单位会计信息的真实性负责,作为会计人员应该服从领导安排,領导让干啥就干啥。4月份,厂长召开办公会,以李某不适合会计工作为由,将李某调出会计...
A.
市场经济是利益经济,在发生道德冲突时应该坚持单位利益至上
B.
会计人员在处理业务过程中,要严格按照会计法律制度办事,不为主观或他人意志左右,王某的说法不符合会计职业道德规范的要求
C.
会计人员应当无条件服从单位领导的指示,做到爱岗敬业
D.
会计人员应当强化服务意识,为管理者服务,不能违背单位领导的意愿
E.
ABCD只有一个选项正确
【单选题】Under the partial equity method of accounting for an investment,
A.
The investment account remains at initial value.
B.
Dividends received are recorded as revenue.
C.
The allocations for excess fair value allocations over book value of net assets at date of acquisition are applied over their useful lives to reduce the investment account.
D.
Amortization of the excess of fair value allocations over book value is ignored in regard to the investment account.
E.
Dividends received increase the investment account.
【单选题】听力原文： Under the media's spotlight, Iran's foreign Minister Kamal Kharrazi met British Prime Minister Tony Blair on Monday at Blair's official residence on Downing Street. Kharrazi's visit, the first b...
A.
Because Iranian leaders has not visited the UK for many years.
B.
Because the hostility between Western countries and Iran began thawing.
C.
Because the visit shows the normalization between Korea and Italy.
D.
Because Kharrazi is the first Iranian minister to visit UK.
【单选题】Which of the following increases the investment account under the equity method of accounting?
A.
Decreases in the market price of the investee's stock.
B.
Dividends paid by the investee that were declared in the previous year.
C.
Net loss of the investee company.
D.
None of these answer choices is correct.
【单选题】Under the equity method of accounting for an investment:
A.
The investment account remains at initial value.
B.
Dividends received are recorded as revenue.
C.
Goodwill is amortized over 20 years.
D.
Income reported by the subsidiary increases the investment account.
E.
Dividends received increase the investment account.
【单选题】Under the partial equity method, the parent recognizes income when
A.
Dividends are received from the investee.
B.
Dividends are declared by the investee.
C.
The related expense has been incurred.
D.
The related contract is signed by the subsidiary.
E.
It is earned by the subsidiary.
【单选题】船舶消防应变部署中，______是总指挥，______是现场指挥。
A.
大副/船长或轮机长
B.
船长/大副或轮机长
C.
船长/三副或水手长
D.
船长或轮机长/大副
【单选题】听力原文： Under the media's spotlight, Iran's foreign Minister Kamal Kharrazi met British Prime Minister Tony Blair on Monday at Blair's official residence on Downing Street. Kharrazi's visit, the first b...
A.
Because Iranian leaders has not visited the UK for many years.
B.
Because the hostility between Western countries and Iran began thawing.
C.
Because the visit shows the normalization between Korea and Italy.
D.
Because Kharrazi is the first Iranian minister to visit UK.
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