[单选题]股票的票面价值又称面值.有的不表明票面金额,称为无票面金额股票,也称为( ).A.优先股票B.份额股票C.高风险股票D.增值股票
[判断题]施工单位使用的被派遣劳动者,其岗位安全教育培训应由原派遣单位组织.( )
[单选题]双因素激励理论是有代表性激励理论中的( )A、内容型激励理论B、过程型激励理论C、行为改造型激励理论D、需要理论
[单选题]下列4种水泥,在采用蒸汽养护制作混凝土制品时,应选用( ).A.普通水泥B.矿渣水泥C.硅酸盐水泥D.矶土水泥
[问答题]2001年7月1日,是中国共产党成立80周年纪念日.江泽民同志在庆祝大会上的讲话中,对我们党80年来最基本的历史经验进行了精辟的总结和阐述.请说出其具体内容
[判断题]《中华人民共和国传染病防治法》规定管理的传染病分三类,33种.( )
[单选题]操作人员、驾驶人员是否经过培训,起重机械特种作业人员是否( ),应纳入危险源识别中.A.自愿从业B.签订劳动合同C.持证上岗D.适应工作
[单选题]企业购入交易性金融资产时,如果支付的价款中含有已宣告发放但尚未领取的现金股利,应将这部分股利记入的账户是( ).A.“交易性金融资产”B.“财务费用”C.“其他应收款”D.“应收股利”
[单选题]为适应习惯性作法,我们将价格分为( ).A.商品价格和服务价格B.服务价格和盈利价格C.盈利价格、保本价格、亏损价格D.商品价格、生产要素价格、服务价格
[判断题]所有的折现评价指标都是在项目的净现金流量的基础上计算的.( )
[单选题]转向器主要由壳体、转向螺杆、摇臂轴、转向螺母等组成.A.循环球式B.齿轮一齿条式C.蜗杆指销式D.双指销式
[多选题]我省农业保险政策适应于( ).A.玉米B.小麦C.能繁母猪D.水果
[多选题]标准物质,具有一种或多种足够的均匀和很好的确定了的特性 用以 ( )A.校准测量装置B.评价测量方法C.给材料赋值的材料和物质D.评价测量精度
[问答题](a) An important aspect of the International Accounting Standards Board’s Framework for the preparation and presentation of fi nancial statements is that transactions should be recorded on the basis of their substance over their form.Required:Explain why it is important that fi nancial statements should refl ect the substance of the underlying transactions and describe the features that may indicate that the substance of a transaction may be different from its legal form. (5 marks)(b) Wardle’s activities include the production of maturing products which take a long time before they are ready to retail. Details of one such product are that on 1 April 2009 it had a cost of $5 million and a fair value of $7 million. The product would not be ready for retail sale until 31 March 2012.On 1 April 2009 Wardle entered into an agreement to sell the product to Easyfi nance for $6 million. The agreement gave Wardle the right to repurchase the product at any time up to 31 March 2012 at a fi xed price of $7,986,000, at which date Wardle expected the product to retail for $10 million. The compound interest Wardle would have to pay on a three-year loan of $6 million would be:$Year 1600.000Year 2660,000Year 3726.,000 This interest is equivalent to the return required by Easyfi nance.Required:Assuming the above fi gures prove to be accurate, prepare extracts from the income statement of Wardle for the three years to 31 March 2012 in respect of the above transaction:(i) Refl ecting the legal form. of the transaction;(ii) Refl ecting the substance of the transaction.Note: statement of fi nancial position extracts are NOT required.The following mark allocation is provided as guidance for this requirement:(i) 2 marks(ii) 3 marks (5 marks)(c) Comment on the effect the two treatments have on the income statements and the statements of fi nancial position and how this may affect an assessment of Wardle’s performance. (5 marks)
[单选题]氨基甲酸酯类农药中毒的特殊解毒剂是A.维生素K1B.乙酰胺C.硫酸阿托品D.氯解磷定E.烟酰胺
[单选题]根据总资产周转率的定义,以下说法正确的是( ).A.周转率越高,反映企业销售能力越强B.周转率越低,反映企业销售能力越强C.周转率越高,反映企业变现能力越强D.周转率越低,反映企业变现能力越强
[多选题]客服主管韩梅梅这个月要评选金牌售前客服,应该从哪几个方面来衡量她呢A沟通态度B询单转化率C团队配合度
[单选题]在企业的流动资产中,按变现速度由快到慢排列正确的顺序是( ).A.银行存款、存货、在制品B.存货、银行存款、在制品C.在制品、银行存款、存货D.银行存款、在制品、存货
[单选题]某成年女子,每日需总热能2640kcal,脂类供热能占总供热能25%,每日需供给脂肪( )A.73.39B.117.39C.669D.660gE.165g
[单选题]假设CO气体检测报警仪的报警值设为100μmol/mol,那么最合适的量程为( )μmol/molA.0—1000B.0—5000C.0—10000
[问答题]甲公司为一般纳税人企业,用实际成本法进行材料收发核算,2007年10月发生的材料收发业务如下: (1)3日,购入原材料一批,取得的增值税专用发票上注明的原材料价款为16 000元,增值税额为2720元,发票等结算凭证已经收到,货款已通过银行转账支付,材料已验收入库. (2)5日,购入材料一批,发票等结算凭证已到,价款为l0 000元,增值税额为1 700元,货款已经支付,但材料尚未运到. (3)7日,购入材料价款4 000元,增值税发票上的增值税额为680元,供应单位代垫运杂费400元.材料已到达并已验收入库,但货款尚未支付. (4)9日,收到5日购入的材料. (5)13日,甲公司以一批库存商品换人乙公司一批原材料,换出库存商品账面价值为20 000元,甲公司和乙公司的增值税税率均为17%.假设库存商品的计税价格(与公允价值相同)为25 000元,材料的计税价格为23 000元.甲公司因换出资产以银行存款支付运费350元. (6)31日,收到材料一批,并验收入库,但发票等结算凭证尚未收到,货款尚未支付.月末,按照暂估价入账,假设其暂估价为20 000元. 要求:根据以上经济业务,编制有关会计分录.