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Directions: There are three passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A), B), C) and D). You should decide on the best choice. A man may usually be known by the books he reads as well as by the company he keeps; for there is a companionship of books as well as of men; and one should always live in the best company, whether it be of books or of men. A good book may be among the best of friends. It is the same today that it always was, and it will never change. It is the most patient and cheerful of companions. It does not turn its back upon us in times of adversity or distress. It always receives us with the same kindness, amusing and instructing us in youth, and comforting and consoling us in age. Books possess an essence of immortality. They are by far the most lasting products of human effort. Temples and statues decay, but books survive. Time is of no account with great thoughts, which are as fresh today as when they first passed through their author’s minds ages ago. What was then said and thought still speaks to us as vividly as ever from the printed page. The only effect of time has been to sift out the bad products; for nothing in literature can long survive but what is really good. Books introduce us into the best society; they bring us into the presence of the greatest minds that have ever lived. We hear what they said and did; we see them as if they were really alive; we sympathize with them, enjoy with them, grieve with them; their experience becomes ours, and we feel as if we were, in a measure, actors with them in the scenes which they describe. The great and good do not die even in this world. Embalmed in books, their spirits walk abroad. The book is a living voice. It is an intellect to which one still listens. Hence we ever remain under the influence of the great men of old. The imperial intellects of the world are as much alive now as they were ages ago.
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【简答题】液力变矩器安装在 。
【多选题】新修订的金融工具确认和计量准则规定以企业持有金融资产的“业务模式”和“金融资产合同现金流量特征”作为金融资产分类的判断依据,将金融资产分类为( )
A.
以摊余成本计量的金融资产
B.
以公允价值计量且其变动计入其他综合收益的金融资产
C.
以公允价值计量且其变动计入当期损益的金融资产三类,减少了金融资产类别,提高了分类的客观性和会计处理的一致性。
D.
应收账款和贷款
【判断题】金融资产可以分为以下四类:一是以公允价值计量且其变动计入当期损益的金融资产;二是持有至到期投资;三是贷款和应收账款;四是可供出售金融资产。( )
A.
正确
B.
错误
【单选题】液力变矩器安装在哪里?
A.
安装在发动机与变速器之间
B.
发动机内
C.
变速器内
D.
驱动桥内
【单选题】Choose the correct words or phrases to complete the sentences. ____ our clear fish labeling problem, no action was taken when the Safety And Fraud Enforcement for Seafood (SAFE Seafoo Act was introduc...
A.
Against
B.
As for
C.
Due to
D.
Despite
【多选题】企业应当根据其管理金融资产的业务模式和金融资产的合同现金流量特征,将金融资产划分为以下三类:( )
A.
以摊余成本计量的金融资产
B.
以历史成本计量的金融资产
C.
以公允价值计量且其变动计入其他综合收益的金融资产
D.
以公允价值计量且其变动计入当期损益的金融资产
【单选题】液力变矩器安装在:
A.
自动变速器的后端
B.
发动机飞轮前端
C.
发动机飞轮后端
D.
差速器的后端
【多选题】下列对库存茶叶的保管保养说法正确的是( )。
A.
茶叶必须储存在干燥、阴凉、通风良好的环境中。
B.
茶叶应专库储存,不得与其他物品混存,尤其严禁与有粉尘和含水量大的物品混存。
C.
一般库房温度应保持在30℃以下。
D.
茶叶保管时接受日光照射,存放在具备防潮、防尘、防污染等防护措施的库房内。
【判断题】企业应当根据其管理金融资产的业务模式和金融资产的合同现金流量特征,将金融资产划分为以下三类:(1)以摊余成本计量的金融资产;(2)以公允价值计量且其变动计入其他综合收益的金融资产;(3)以公允价值计量且其变动计入当期损益的金融资产。
A.
正确
B.
错误
【简答题】金融资产的具体分类中把金融资产分为以摊余成本计量的金融资产、()和以公允价值计量且其变动计入其他综合收益的金融资产三类
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