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【单选题】
Questions 1 to 5 are based on the following passage. Transportation is a problem in Nigeria, as in many African countries. The public transportation system is limited and costly, the roads are poor, and few people own cars. But some people own motorcycles, and so with their motorcycles the Nigerians have invented a new kind of taxi. The name for this new kind of motorcycle taxi is okada. The first okada riders were the owners of motorcycles who stopped on the country roads to give people a ride. Then the motorcycle owners realized that they could make money in this way. They began to look for passengers and charge fares for the rides. Soon the okada system became a part of Nigeria life. Though the okada has solved some transportation problems, it has created others. The biggest problem is that the government does not regulate the system. For instance, there are no rules about who can be an okada rider. The riders do not have to pass any special test or get a special license, so many of them are poorly educated and do not know the rules of the road. Another problem is that the okada system is now big business in Nigeria. That means more people — mostly government workers and businessmen — are trying to get some of the profits. They buy motorcycles and rent them out at high prices to okada riders. The riders must then work hard in order to pay the rent and also earn a living for their families. That is why okada riders often drive fast and dangerously. Yet another problem is the conflict that has developed between okada riders and bus drivers. Like the okada riders, the bus drivers’ income depends on the number of passengers they carry. Thus, they are in direct competition with the okada riders. This competition has at times become a real battle. Okada riders and passengers have been injured and killed by buses at bus stops, while the okada riders have set fire to several buses. According to a local newspaper, many Nigerians are angry with this situation. They believe that the government should take control of the okada system and make sure that okada riders know how to drive safely. They also want the government to find a way to resolve the conflict between the okada riders and the bus drivers. Nigerian people are expecting the government to _________.
A.
regulate the okada system
B.
limit the number of okada
C.
help okada drivers improve their skills
D.
develop public transportation system
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【简答题】母公司应当将其______都纳入合并财务报表的合并范围。
【多选题】目前国际上通行的合并财务报表理论是()
A.
母公司理论
B.
实体理论
C.
所有权理论
【单选题】下列各句中,没语病的是( )
A.
成千上万的深圳亚运会志愿者都在忙碌着,他们共同努力,完成举办一次令亚洲乃至世界都瞩目的文明亚运的理想。
B.
对于中学生泡网吧的问题,受到学生和家长的关注
C.
完全出于不可抗的自然灾害而造成环境污染损害,免于承担责任。
D.
山西和河南的部分的地区遭到水灾。
【简答题】母公司理论认为,编制合并财务报表的目的是为了满足()的信息需求。 A.子公司的股东 B.母公司股东 C.母公司和个别子公司的股东 D.合并主体所有股东
【判断题】山西和河南的部分地区遭到水灾。
A.
正确
B.
错误
【单选题】在合并财务报表编制中,将控制作为确定合并范围的标准,但强调母公司股东利益的合并理论是()
A.
实体理论
B.
所有权理论
C.
母公司理论
D.
控制权理论
【简答题】母公司______和______,不应当纳入合并财务报表的合并范围。
【简答题】资料:2013年入汛以来,全国多地持续遭受暴雨袭击,一些江河部分河段发生超保证水位洪水,部分城市内涝严重,雅安、都江堰等地先后发生山洪、泥石流、滑坡等灾害,造成重大人员伤亡和财产损失。据民政部统计,目前已造成四川、山西、云南、河北、内蒙古、安徽、山东、湖北、河南等17个省份272个县(区、市、旗)373万人受灾,紧急转移安置21.2万人,30人死亡,67人失踪;倒塌房屋8400余间,损坏房屋11....
【单选题】在编制合并财务报表时,强调母公司股东权益,将子公司视为母公司附属机构的理论是(  )。
A.
母公司理论    
B.
实体理论
C.
所有权理论    
D.
业主权理论
【判断题】母公司在实际编制合并财务报表时,可以任意选择运用一种合并财务报表的合并理论。(    )
A.
正确
B.
错误
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