[单选题]Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.Which of the following statements about intra-group profits in consolidated financial statements is/are correct(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party(ii) Eliminating intra-group unrealised profits never affects non-controlling interests(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in fullA.(i) onlyB.(i) and (ii)C.(ii) and (iii)D.(iii) only
[单选题]一般多大年龄进入青春期( )A.10-20岁B.14-18岁C.13-18岁D.11-19岁
[单选题]无菌是指A.消除内毒素B.杀灭活的病原体C.不存在活的细菌D.抑制细菌繁殖E.杀灭芽胞
[判断题]路外人员持全国铁路通用乘车证出入车站、登乘列车时,需同时查验本人工作证,核查一致后放行进站.
[问答题]简述自主学习方式的内容.
[单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomesA.RMB2,492B.RMB2,576C.RMB2,548D.RMB3,680
[单选题]关于萎缩,正确的选项是( )A、凡是比正常小的器官都是萎缩B、营养缺乏或血液供应断绝均可引起C、萎缩的细胞不会消失D、实质细胞体积变小,但数量不减少E、间质一般不减少
[单选题]频域资源调度的最重要的依据是( )A、CQIB、UE能力C、系统带宽D、缓存数据量
[单选题]肝性脑病膳食应A、禁食豆类B、禁食鱼类C、低蛋白膳D、低钾E、低钠
[判断题]有味物质在口腔里维持一段时间后,感觉强度会发生变化.
[单选题]下列哪一种方法不是临诊进行妊娠诊断的方法( ).A、外部检查法B、直肠检查法C、阴道检查法D、超声波诊断法E、孕酮含量测定法
[单选题]膀胱肿瘤的好发部位是A.膀胱顶部B.膀胱左侧壁C.膀胱右侧壁D.膀胱体部E.膀胱三角
[判断题]废品损失包括生产过程中发生的和入库后发生的不可修复废品的生产成本,以及可修复废品的修复费用,扣除回收废品残料价值和应收赔偿款后的损失( ).
[单选题]为从当前文件夹中读入文件File1.txt,某人编写了下面的程序:Private Sub Command1_Click( )Open"File1.txt"For Output As20Do While Not EOF(20)Line Input20,ch$Print chLoopClose20End Sub程序调试时,发现有错误,下面的修改方案中正确的是( ).A.在Open语句中的文件名前添加路径B.把程序中各处的“20”改为“1”C.把Print ch语句改为Print20,chD.把Open语句中的0utput改为Input
[单选题]档案行政执法主体必须________的组织.A、能以自己的名义作出具体档案行政行为并承担相应的执法责任B、具有科学管理方法和现代化设备C、具有生产经营销售许可证
[单选题]下列有关计算机系统的叙述中,错误的是( )A.计算机系统由硬件系统和软件系统组成B.计算机软件由各类应用软件组成C.CPU主要由运算器和控制器组成D.计算机主机由CPU和内存储器组成
[单选题]用探测面为平面的对比试块中 φ 2mm平底孔校准的探伤灵敏度,去探测一个探测面为圆柱面的试件,发现一个深度和回波高度均与试块相同的缺陷,则该缺陷的当量.( )A.等于φ2mm平底孔B.比φ2mm平底孔大C.比φ2mm平底孔小D.不小于φ2mm平底孔
[单选题]客户评估报告的审核人员应着重审查( )的情况.A.客户的资产结构B.客户的收入水平C.客户的风险偏好D.理财投资建议是否误导客户
[多选题]确定灰铸铁化学成分时必须考虑哪几个问题()A.性能要求B.冷却速度问题C.是否进行孕育处理D.铸件的外观
[单选题]小儿泻速停颗粒主要具有( )功能.A.消食化滞,健脾和胃B.清热利湿,健脾止泻,缓急止痛C.消食化滞,泻火通便D.健脾益气,渗湿止泻E.健脾养胃,消食止泻
[单选题]应急售票只能售( )的车票.A.4小时内B.3小时内C.2小时内D.1小时内