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【单选题】
以下说法正确的是(    )。
A.
“会计政策变更”项目与“前期差错更正”项目,反映报告期内企业采用追溯调整法处理的会计政策变更的累积影响金额以及采用追溯重述法处理的会计差错更正的累积影响金额
B.
“可供出售金融资产公允价值变动净额”项目,反映企业所持有的可供出售金融资产公允价值在本年度内的变动净额。由于交易性金融资产的公允价值直接计入当期损益,所以不必在所有者权益变动表中单独反映
C.
“权益法下被投资单位其他所有者权益变动的影响”项目,反映企业按照权益法进行核算的长期股权投资,被投资单位当年所有者权益当年的变动中所应当享有的金额
D.
“与计入所有者权益项目相关的所得税影响”项目,反映企业当年度应当计入所有者权益的所得税影响金额,其应当对应填列在“未分配利润”项目之下
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举一反三
【简答题】营业收入减去营业成本和营业费用加上投资净收益后的净额是( )。
【单选题】The Shirley State Bank has $90 million in transaction deposits subject to legal reserves. The bank must hold 3 percent legal reserves up to $43.9 million of transaction deposits and 10 percent legal r...
A.
$2.700 million
B.
$1.449 million
C.
$5.927 million
D.
$4.170 million
【判断题】An issuing bank must always reimburse the advising bank if the latter pays the credit.
A.
正确
B.
错误
【简答题】Select the most appropriate statement. (1)(  ) The issuing bank must use an advising bank. (2)(  ) The issuing bank may use an advising bank. (3)(  ) Single window credit is not acceptable. (4)(  ) No...
【单选题】Mother always told him to _______ fire.
A.
keep up with
B.
keep out
C.
C keep away
D.
D keep away from
【单选题】听力原文:The bank must consider carefully whether the loan is to be used in any illegal activity or for speculative purpose. (4)
A.
The bank must take the purpose of loan into consideration carefully.
B.
The bank wonders if the loan is used for illegal or speculative purpose.
C.
The bank worries that the loan is used for illegal or speculative purpose.
D.
The bank must consider a way for the loan to be used for speculative purpose.
【多选题】s7-200系列PLC的存储单元有 、 、 和 四种编制方式
A.
B.
字节
C.
D.
双字
【多选题】S7-200系列PLC的存储单元有( )种编址形式
A.
B.
字节
C.
D.
双字
【单选题】For U.S. bank to set up an international banking facility (IBF), the bank must:
A.
Construct a separate branch for all IBF activity.
B.
Keep a separate record of any loans or deposits done by the IBF.
C.
Obtain annual permission from the Federal Deposit Insurance Corporation for all IBF activity.
D.
Set up a bank in an offshore banking center.
【简答题】Banking Services Banks offer many different services. The most common banking service is the checking account. People deposit, or put their money in the bank, and then they can write checks to buy thi...
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