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【简答题】
静电力作功的特点是功的数值与电荷的始末位置有关，与移动路径无关，因而静电力属于_______力
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皮皮学刷刷变学霸
举一反三
【单选题】An intra-entity transfer of a depreciable asset took place whereby the transfer price exceeded the book value of the asset. Which statement is true with respect to the year following the year in which...
A.
A worksheet entry is made with a debit to gain for a downstream transfer.
B.
A worksheet entry is made with a debit to gain for an upstream transfer.
C.
A worksheet entry is made with a debit to investment in subsidiary for a downstream transfer when the parent uses the equity method.
D.
A worksheet entry is made with a debit to retained earnings for a downstream transfer, regardless of the method used account for the investment.
E.
No worksheet entry is necessary.
【单选题】Which of the following will not be applied for transfer price __________.
A.
Headquarter and its branch company
B.
Arm length contract
C.
Strategic Alliance
D.
Forfeit Loan
【单选题】以下关于结核菌素试验的叙述，错误的是______。
A.
硬结直径≥20mm或不足20mm，但有水疱或坏死为强阳性反应
B.
硬结直径＜5mm阴性反应，5～10mm一般为阳性反应
C.
病毒感染或疫苗注射、免疫抑制性疾病或药物、营养不良、结节病、肿瘤、其他难治性感染、老年人迟发过敏反应衰退者可以出现假阴性
D.
活动性结核病均为强阳性
E.
肺结核诊断除典型X线征象外，必须辅以结核菌素阳性以佐证
【单选题】If there is a competitive market for the product being transferred internally, using the ________ as the transfer price will lead to ________.
A.
full cost; goal congruence
B.
variable cost; goal congruence
C.
full cost plus profit; goal congruence
D.
market price; goal congruence
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