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3-2(2015-12-19).mp3: Listen to the news and supply the missing information. Hi,everybody. It’s the most wonderful time of the year. Not just for spreading holidaycheer – but also for list makers. You’ve got wish lists; Santa’s list; and ofcourse, a blizzard of year-in-review lists. So I decided to get in on theaction. As anation, we face big challenges. But in the spirit of 2015 retiree DavidLetterman, here – in no particular order – are my top 10 things that happenedin 2015 that should make every American optimistic about 2016. Numberten: The economy. Over the past 12 months, our businesses have created 2.5million new jobs. In all, they’ve added 13.7 million new jobs over a 69-month 1. of job growth. And the unemploymentrate has fallen to 5 percent – the lowest it’s been in almost eight years. Numbernine: More Americans are getting health coverage. The rate of the uninsured inAmerica dropped below 10 percent for the first time ever. In all, 17.6 millionpeople and climbing have gained coverage as the Affordable Care Act has takeneffect. And don’t forget, you can still 2. through January 31st at HealthCare.gov. Numbereight: America’s global leadership on climate change. Last week, in Paris,nearly 200 countries came together to set the course for a low-carbon future.And it was only possible because America led with 3. here at home and strong diplomacyaround the world. Number seven:Progress in the Americas. We turned the page on an outdated, half-century oldpolicy by re-establishing diplomatic relations with Cuba and reopening 4. in both our countries, allowing usto build greater ties between Americans and Cubans. Number six:Preventing the spread of nuclear weapons. We succeeded in forging a strong dealto stop Iran from obtaining a nuclear weapon. In fact, Iran has alreadydismantled thousands of centrifuges that 5. uranium. Numberfive: Standing strong against terrorism. Even as we continue to grieve over theattack in San Bernardino, we’re leading a global 6. and hitting ISIL harder than ever.In Syria and Iraq, ISIL is losing territory, and we’re not going to stop untilwe destroy this terrorist organization. Numberfour: A 21st century trade 7. thatmakes sure our businesses can sell goods “Made in America” across theAsia-Pacific. The Trans-Pacific Partnership is the strongest, most pro-worker,pro-environment trade agreement in our history. And it means that America – notChina, not anyone else – will write the rules of the global economy for thecentury ahead. Numberthree: A pair of Christmas 8. inWashington! This week, Congress passed a bipartisan budget that invests inmiddle-class priorities, keeps our military the strongest in the world, andtakes the threat of shutdowns and manufactured crises off the table for 2016.Plus, I signed a bipartisan education bill into law to help our studentsgraduate prepared for college and their future careers. Numbertwo: Love 9. . No matter whoyou are, here in America, you’re free to marry the person you love, because thefreedom to marry is now the law in all fifty states. And the number one reason I’m optimistic going into 2016:It's you—the American people. All of this progress is because of you—because ofworkers rolling up their sleeves and getting the job done, and entrepreneursstarting new businesses. Because of teachers and health workers and parents—allof us taking care of each other. Because of our incredible men and women in 10. , serving to protect us all.Because, when we’re united as Americans, there’s nothing that we cannot do. That’swhy it’s has been a good year. And it’s why I’m confident we’ll keep achievingbig things in the New Year. So happy holidays, everybody.
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【简答题】计算分析题: 信达公司2013年发生如下会计估计变更事项: (1)信达公司2011年1月1日取得的一项无形资产,其原价为600万元,因取得时使用寿命不确定,信达公司将其作为使用寿命不确定的无形资产。至2012年12月31日,该无形资产已计提减值准备100万元。2013年1月1日,因该无形资产的使用寿命可以确定,信达公司将其作为使用寿命有限的无形资产,预计尚可使用年限为5年,无残值,采用直线法摊销。...
【多选题】下列关于使用寿命不确定的无形资产的说法中正确的有()
A.
使用寿命不确定的无形资产应当采用直线法按10年进行摊销
B.
使用寿命不确定的无形资产应当在每个会计期末进行减值测试
C.
对于使用寿命不确定的无形资产如果有证据表明其使用寿命是有限的,则应视为会计估计变更,估计其使用寿命并按照使用寿命有限的无形资产的处理原则进行处理
D.
使用寿命不确定的无形资产计提的减值准备计入资产减值损失
E.
使用寿命不确定的无形资产减值一经确定,不得转回
【多选题】下列有关小企业无形资产的使用寿命的表述中,正确的有( )。
A.
无形资产的使用寿命是指使用无形资产的预计期间
B.
无形资产的使用寿命是指无形资产所能生产产品或提供劳务的数量
C.
无形资产的使用寿命一经确定,不得随意变更
D.
无形资产的使用寿命包括法定寿命和经济寿命两个方面
【单选题】影响消费品市场的基本因素是()
A.
生产
B.
社会
C.
教育
D.
人口
【单选题】蔡敏 第一章第一节 31.下列旅游资源中,属于可再生型旅游资源的是()。
A.
故宫博物馆
B.
埃及的金字塔
C.
布拉达宫
D.
香港的迪士尼乐园
【单选题】人口因素是个体人身保险市场细分的依据之一。以下关于该市场细分因素的说法中,正确的是()。 ①不同年龄段人面临的人身风险差别较大,其对人身保险险种、费率以及保险服务的需求也有所不同 ②不同年龄和性别的死亡率是人身保险费率厘定的基础率之一 ③通常文化程度较高的消费者对人身保险的购买欲望和购买能力相对较高 ④一个人所处的生命周期的阶段是影响其保险产品需求的基本的决定因素之一
A.
①②③
B.
①③④
C.
②③④
D.
①②③④
【单选题】真空中波长为l的单色光,在折射率为n的均匀透明媒质中,从A点沿某一路径传播到B点,路径的长度为l.A、B两点光振动相位差记为Df,则
A.
l = 3 l / 2 , D f = 3 p
B.
l = 3 l / (2 n ) , D f = 3 n p
C.
l = 3 l / (2 n ) , D f = 3 p
D.
l = 3 n l / 2 , D f = 3 n p
【单选题】真空中波长为λ的单色光,在折射率为n的均匀介质中自点A传播到点B,若A、B两点相位差为3π,则两点的光程差为()。
A.
1.5λ
B.
1.5nλ
C.
D.
【判断题】无形资产的使用寿命一经确定不得变更。
A.
正确
B.
错误
【单选题】真空中波长 为 λ 的单色光,在折射率为n 的均匀透明媒质中,从 A 点沿某一路径传播到 B 点,路径的长度为 L 。则 A 、 B 两点光振动的相位差为
A.
2π/λ
B.
2πL/λ
C.
2π/L
D.
2πnL/λ
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