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【多选题】
In accordance with IAS 36 Impairment of Assets, how should an impairment loss for a cash generating unit (CGU) that includes goodwill be allocated? Select which the following is Not correct.
A.
evenly over both the identifiable assets and goodwill of the CGU
B.
to both the identifiable assets and goodwill on a pro rata basis of the carrying amount of each asset
C.
to each of the identifiable assets in the CGU on a pro rata basis of the carrying amount of each identifiable asset
D.
first to reduce goodwill and then to the other identifiable assets on a pro rata basis of the carrying amount of each identifiable asset
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参考答案:
举一反三
【判断题】绝对的同一是虚假的同一
A.
正确
B.
错误
【单选题】When I was studying at Yale, some phenomena puzzled me greatly. I found that Chinese students or Asian students were very polite in class while American students often interrupted the professor, askin...
A.
a Chinese student tends to be very active
B.
an American student likes to make trouble
C.
a Chinese student likes to puzzle the teacher
D.
an American student tends to be vigorous
【判断题】传统的新闻价值规律已不适用于融媒新闻。
A.
正确
B.
错误
【单选题】虚假同感偏差又叫“虚假一致性偏差”,指的是人们常常会高估或夸大自己的信念、判断及行为的普遍性。当遇到与此相冲突的信息时,这种偏差使人坚持自己的社会知觉。 根据上述定义,下列不属于虚假同感偏差行为的是( )。
A.
自信的人往往高估自己在群体中的威信与领导能力
B.
一个捡粪的农夫坚信皇帝捡粪用的一定是金粪勺、银粪筐
C.
小刚喜欢玩电脑游戏,于是他认为喜欢电脑游戏的人数比事实上要多
D.
对于一个广告牌,那些同意的人可能会说:“那些拒绝的人是怎么回事?假正经!”而那些拒绝挂广告牌的人会说:“那些同意挂广告牌的人真是古怪至极”
【单选题】I can speak English ________, I am ______ at it.
A.
good, well
B.
good, good
C.
well, well
D.
well, good
【单选题】I often choose articles from English magazines as the reading assignments for my students. I think these reading materials can improve their() of passing the exams like TOEFL.
A.
aspect
B.
present
C.
prospect
D.
presence
【判断题】传统的新闻价值规律已不适用于融媒新闻。
A.
正确
B.
错误
【简答题】听下面一段独白,回答第1-4小题。 1. Where will the swimming competition be held? A. At the school swimming pool. B. At the Jackson Sports Center. C. At the New Town Swimming Pool. 2. At what time will Grade 7 gather...
【单选题】I’m good ______ old people and I’m good ______ playing the guitar, so I can join you to help them.
A.
for, with
B.
for, at
C.
with, at
D.
at, for
【单选题】A salinity indicator is used to determine the _____.
A.
cause of salt contamination
B.
location of salt water contamination
C.
chemical makeup of feed-water
D.
level of alkalinity in condensate
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