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【简答题】
用于调节注射液的渗透压
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举一反三
【多选题】下列各事项中，属于会计政策变更的有( )。
A.
按规定，存货期末计价的方法由成本法改为成本与可变现净值孰低法
B.
收入确认由完工百分比法改为完工合同法
C.
无形资产摊销年限从10年改为6年
D.
因减少投资将长期股权投资从权益法改为成本法
E.
首次执行新准则将短期投资转为交易性金融资产核算
【简答题】下列说法中,体现了可比性要求的是( )。 A. 固定资产采用双倍余额递减法计提折旧 B. 对融资租入的固定资产视同自有固定资产核算 C. 期末对存货采用成本与可变现净值孰低计量 D. 发出存货的计价方法一经确定,不得随意改变,如确需变更需在财务报告中说明
【单选题】—What do you think of his performance? —________indeed. I never met so young a boy with such great skills. [ ]
A.
Impressive
B.
Violent
C.
Terrifying
D.
Gentle
【单选题】The man learned______that there would be a concert last Fri- day.
A.
over the radio
B.
from one of his workmates
C.
from the newspaper
D.
from his friends
【多选题】下列交易或事项中，属于会计政策变更的有( )。
A.
存货期末计价由按成本计价改为按成本与可变现净值孰低计价
B.
投资性房地产由成本模式计量改为公允价值模式计量
C.
固定资产按直线法计提折旧改为按年数总和法计提折旧
D.
发出存货的计价方法由后进先出法改为先进先出法
【单选题】— What do you mean saying “The boy is overgrowing”? — I mean that he is tall his age.
A.
about; with
B.
as to; for
C.
by; for
D.
by; to
【单选题】Boy:What do you do in your spare time? Girl:I like to play the violin. Boy:How long have you been doing that? Girl:Since I was five yeare old. They are talking about
A.
studies
B.
hobbies
C.
their family
D.
their school life
【多选题】下列各种会计处理方法中,体现谨慎性原则的有( )。
A.
期末存货采用成本与可变现净值孰低法计价
B.
采用成本法对长期股权投资核算
C.
对固定资产计提减值准备
D.
采用成本与市价孰低法对短期投资期末计价
【单选题】What do you want to be? asked Mrs. Crawford Oh, I _ president, said the boy with a smile.
A.
have been
B.
am
C.
was
D.
will be
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