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【单选题】
A Great Quake Coming? Everyone who lives in San Francisco knows that earthquakes are common in the Bay Area-and they can be devastating.In 1906,for example,a major quake destroyed about 28,000 buildings and killed hundreds,perhaps thousands of people.Residents now wonder when the next“Big One”will strike.It's bound to happen someday.At least seven active fault(断层)lines run through the San Francisco area. Faults are places where pieces of Earth's crust(地壳)slide past each other.When these pieces slip,the ground shakes. To prepare for that day,scientists are using new techniques to reanalyze the 1906 earthquake and predict how bad the damage might be when the next one happens. One new finding about the 1906 quake is that the San Andreas Fault split apart faster than scientists had assumed at the time.During small earthquakes,faults rupture(断裂)at about 2.7 kilometers per second.During bigger quakes,however,ruptures can happen at rates faster than 3.5 kilometers per second. At such high speeds,massive amounts of pressure build up,generating underground waves that can cause more damage than the quake itself.Lucky for San Francisco,these pressure pulses(脉冲)traveled away from the city during the 1906 event.As bad as the damage was,it could have been far worse. Looking ahead,scientists are trying to predict when the next major quake will occur.Records show that earthquakes were common before 1906.Since then,the area has been relatively quiet.Patterns in the data,however,suggest that the probability of a major earthquake striking the Bay Area before 2032 is at least 62 percent. New buildings in San Francisco are quite safe in case of future quakes.Still,more than 84 percent of the city's buildings are old and weak.Analyses suggest that another massive earthquake would cause extensive damage. People who live there today tend to feel safe because San Francisco has remained pretty quiet for a while.According to the new research,however,it's not a matter of“if”the Big One will hit.It's just a matter of when. The San Francisco area is located above several active fault lines.
A.
Right
B.
Wrong
C.
Not mentioned
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【判断题】企业收到当月的销售货款时,不管采用权责发生制还是收付实现制,都应该确认为当月的收入。
A.
正确
B.
错误
【多选题】下列有关合同变更处理表述正确的有
A.
合同变更是指经合同各方批准对原有合同的范围或价格作出变更
B.
合同变更导致可明确区分的商品或服务增加,且合同价款增加;且新增合同价款反映了新增商品或服务单独售价的,应将合同变更作为一个独立合同进行处理。
C.
不属于选项B所指的,且在合同变更日尚未转让商品(或尚未提供服务)与已转让商品(或已提供服务)能够明确加以区分的,应视同原合同终止;同时将原合同未履行的部分与合同变更的部分合并为新合同处理
D.
不属于选项B所指的,且在合同变更日尚未转让商品(或尚未提供服务)与已转让商品(或已提供服务)不能明确区分的,应将合同变更视同原合同的一个组成部分加以处理,并对原已确认的收入在合同变更日进行相应的调整
【多选题】关于合同变更,下列表述中正确的有( )。
A.
合同变更增加了可明确区分的商品及合同价款,且新增合同价款反映了新增商品单独售价的,应当将该合同变更部分作为一份单独的合同进行会计处理
B.
合同变更增加了可明确区分的商品及合同价款,且新增合同价款未反映了新增商品单独售价的,且在合同变更日已转让的商品与未转让的商品之间可明确区分的,应当视为原合同终止,同时,将原合同为履行部分与合同变更部分合并为新合同进行会计处理
C.
合同变更增加了可明确区分的商品,且在合同变更日已转让的商品与未转让的商品之间不可明确区分的,应当将该合同变更部分作为原合同的组成部分进行会计处理,由此产生的对已确认收入的影响,应当在合同变更日调整当期收入
D.
合同变更,是指经合同各方批准对原合同范围或价格作出的变更
【单选题】男性,60岁,诊断为原发性肝癌,行肝叶切除术后第3天,出现嗜睡、烦躁不安、黄疸、少尿等,应考虑
A.
内出血
B.
胆汁性腹膜炎
C.
肝性脑病
D.
休克
E.
膈下脓肿
【多选题】合同变更描述,正确的是:
A.
变更增加了可区分的商品及价款,且价格反映新增商品单独售价,应将该变更部分作为一份单独的合同进行会计处理
B.
变更增加了可区分的商品及价款,价格未能反映新增商品单独售价,且变更日已转让的商品与未转让的商品之间可区分,应当视为原合同终止,同时,将原合同未履约部分与合同变更部分合并为新合同进行会计处理
C.
变更增加了可区分的商品及价款,价格未能反映新增商品单独售价,且变更日已转让的商品与未转让的商品之间不可区分,应将变更部分作为原合同的组成部分进行会计处理
D.
合同变更是指经合同各方批准对原合同范围/价格作出的变更
【单选题】男性,60岁,诊断为原发性肝癌,行肝叶切除术后第3天,出现嗜睡、烦躁不安、黄疸、少尿等,应考虑
A.
膈下脓肿
B.
内出血
C.
肝性脑病
D.
胆汁性腹膜炎
E.
休克
【单选题】男性,60岁,诊断为原发性肝癌,行肝叶切除术后第3天,出现嗜睡、烦躁不安、黄疽、少尿等,应考虑()
A.
胆汁性腹膜炎
B.
隔下脓肿
C.
肝性脑病
D.
内出血
E.
休克
【判断题】企业收到当月的销售货款时,不管采用权责发生制还是收付实现制,都应该确认为当月的收入。
A.
正确
B.
错误
【单选题】男性,60岁,诊断为原发性肝癌,行肝叶切除术后当天,出现右上腹疼痛,面色苍白、皮肤湿冷,P 100次/分,BP12.0/9.3kPa(90/70mmHg)应考虑
A.
胆汁性腹膜炎
B.
膈下脓肿
C.
肝性脑病
D.
肝断面出血
E.
胆道梗阻
【判断题】合同注销,是指经合同各方批准对原合同范围或价格作出的变更。()
A.
正确
B.
错误
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