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【单选题】
甲公司于 20×5年12月31日将一台公允价值为500万元的大型专用设备以融资租赁方式出租给乙公司。双方签订合同,从20×6年1月1日起乙公司租赁该设备36个月,租赁期内每年年末支付租金160万元,乙公司的母公司担保的设备资产余值为50万元,另外独立公司和乙公司的担保公司担保的设备资产余值为30万元,租赁合同规定的租赁年利率为7%,租赁开始日估计资产余值为90万元,假定不存在初始直接费用。乙公司在租赁期开始日应记入“未确认融资费用”科目的金额为( )万元。已知:(P/A,7%,3)=2.6243;(P/F,7%,3)=0.8163。A.
69.3
B.
44.81
C.
-28.66
D.
0
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【简答题】将本文内容翻译成中文。 China is the world's most populous country with 1.3 bilion at the end of 2013, accounting for one-fifth of the total global population. This figure does not include the Chinese living in t...
【单选题】The safety team is carrying out checks in this area. Access without permit is denied until further notice.
A.
A permit is currently required for entry to this area.
B.
Special care should be taken when entering this area.
C.
Permission to enter this area can be obtained from safety staff.
D.
无
【单选题】The safety team is carrying out checks in this area. Access without a permit is denied unitl further notice.
A.
A permit is currently required for entry to this area.
B.
Special care should be taken when entering this area.
C.
Permission to enter this area can be obtained from safety staff.
【单选题】China has ______ most famous types of embroidery, each with its own style and different themes.
A.
three
B.
four
C.
two
D.
five
【判断题】CISG stipulates that an offer will be effective when it reaches the offeree.
A.
正确
B.
错误
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