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TEXT B The prefix Mach is used to describe supersonic speed. It was named for Ernst Mach(1838-1916), a Czech-born Austrian physicist, who contributed to the study of sound. When twice the speed of sound, it is Mach 2. When it is near but below the speed of sound, its speed can be designated at less than Mach 1, for example, Mach 0. 90. Mach is defined as' the ratio of the velocity of a rocket or a jet to the velocity of sound in the medium being considered. ' When a plane passes the sound barrier ---- flying faster than sound travels, listeners in the area hear thunderclaps, but the pilot of the plane does not hear them. Sound is produced by vibrations of an object and is transmitted by alternate increase and decrease in pressure that radiate outward through a material media of molecules ---- some what like waves spreading out on a pond after a rock has been tossed into it. The frequency of sound is determined by the number of times the vibrating waves undulate per second and is measured in cycles per second. The slower the cycle of waves, the lower the frequency. As frequencies increase, the sound is higher in pitch. Sound is audible to human beings only if the frequency falls within a certain range. The human ear is usually not sensitive to frequencies of fewer than 20 vibrations per second, or more than about 20, 000 vibrations per second --- although this range varies among individuals. Anything at a pitch higher than the human ear can hear is termed ultrasonic. Intensity, or loudness, is the strength of the pressure of these radiating waves and is measured in decibels. The human ear responds to intensity in a range from zero to 120 decibels. Any sound with pressure over 120 decibels is painful to the human ear. The speed of sound is generally placed at 1088 feet per second at sea level at 32 degrees Fahrenheit. It varies in other temperatures and in different media. Sound travels faster in water than in air, and even faster in iron and steel. It travels a mile in 5 seconds in air, it does a mile under water in 1 second, and it travels through iron in 1/3 second. It travels through ice cold vapor at approximately 4,708 feet per second; ice-cold water, 4,938; granite, 12,960; hardwood, 12,620; brick, 11,960, glass, 16,410 to 19,690; silver, 8,658; gold, 5,717. According to this passage, “Mach” refers to [A] the ratio of the air speed of an aircraft to the speed of sound. [B] a machine. [C] a Czech-born Australian physicist. [D] the pilot of the plane.
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【单选题】关于债务重组以债务转增资本方式进行的情况下,从债权人的角度考虑,下列说法中错误的是()。
A.
债权人应当在满足金融资产终止确认条件时,终止确认重组债权,并将因放弃债权而享有股份的公允价值确认为对债务人的投资,在没有对相关债权计提减值准备的情况下,应将重组债权的账面价值与所转换股份面值总额之间的差额确认为债务重组损失
B.
债权人应当在满足金融资产终止确认条件时,终止确认重组债权,并将因放弃债权而享有股份的公允价值确认为对债务人的投资,在没有对相关债权计提减值准备的情况下,应将重组债权的账面余额与股份公允价值之间的差额确认为债务重组损失
C.
对于重组债权的账面余额与所转换股份公允价值之间的差额,如果债权人已对债权计提坏账准备的,应当先将该差额冲减减值准备,减值准备不足冲减的部分,作为债务重组损失计入营业外支出
D.
债权人在重组过程中发生的相关费用,应按照长期股权投资或者金融工具确认计量的规定进行处理
【多选题】下列项目中,应通过“资本公积”科目核算的有( )。
A.
债务人为股份有限公司时,债务人应当将债权人因放弃债权而享有股份的面值总额作为股本,按应付债务的账面价值与股份面值总额的差额
B.
成本法改为权益法核算时在被投资企业中拥有的所有者权益与原投资成本之间的差额
C.
用于对外投资的非现金资产的公允价值高于其账面余额的差额
D.
被投资企业接受现金捐赠而增加的所有者权益
E.
转为股本的可转换公司债券的总额与股本面值总额之间的差额
【单选题】(P114)债权人在将债权转为资本时,应当将因放弃债权而享有股份的公允价值确认为对债务人的投资,计入( )。
A.
长期股权投资
B.
交易性金融资产
C.
可供出售金融资产
D.
持有至到期投资
【多选题】下列项目中,应通过“资本公积”科目核算的有( )。
A.
债务人为股份有限公司时,债务人应当将债权人因放弃债权而享有股份的面值总额作为股本,按应付债务的账面价值与股份面值总额的差额
B.
成本法改为权益法核算时,原投资成本小于在被投资企业所有者权益中拥有的份额的差额
C.
用于对外投资的非现金资产的公允价值高于其账面余额的差额
D.
被投资企业接受现金捐赠而增加的所有者权益
E.
转为股本的可转换公司债券的总额与股本面值总额之间的差额
【多选题】在债务人以债务转为资本清偿债务的情况下,下列说法正确的有( )
A.
债务人应将重组债务的账面价值与债权人因放弃债权而享有股份的公允价值总额之间的差额,确认为债务重组损益
B.
该项股权的公允价值与股本(或实收资本)之间的差额作为资本公积处理
C.
债务转为资本时,债务人可能发生的些税费, 有的可以作为抵减资本公积处理,如股票发行;有的计人当期损益,如印花税
D.
债权人因放弃债权而享有的股权按股权的公允价值计入长期股权投资,发生的一些税费如印花税也计入长期股权投资
E.
如果债权人未对债权计提减值准备,那么债权人因放弃债权的账面余额与享有股权的公允价值之间的差额应确认为债务重组损失,计入营业外支出
【简答题】在债务人以债务转为资本的情况下,下列说法中正确的有( )。 A.债务人应将重组债务的账面价值与债权人因放弃债权而享有股份的公允价值总额之间的差额,确认为债务重组损益 B.该项股权的公允价值与股本(或实收资本)之间的差额作为资本公积处理 C.债务转为资本时,债务人可能发生的一些税费,有的可以作为抵减资本公积处理,如股票发行;有的计人当期损益,如印花税 D.债权人因放弃债权而享有的股权按股权的...
【单选题】一级预防可降低残疾发生率为
A.
70%
B.
60%
C.
50%
D.
40%
E.
30%
【判断题】将债务转为资本的方式进行的债务重组中,债权人应当在满足金融资产终止确认条件时,终止确认重组债权,并将因放弃债权而享有股份的公允价值确认为对债务人的投资,债权人已对债权计提坏账准备的,应当先将该差额冲减坏账准备,坏账准备不足以冲减的部分,作为债务重组损失计入信用减值损失。
A.
正确
B.
错误
【多选题】在债务人以债务转为资本清偿债务的情况下,下列说法中正确的是(    )。
A.
债务人应将重组债务的账面价值与债权人因放弃债权而享有股份的公允价值总额之间的差额,确认为债务重组损益
B.
该项股权的公允价值与股本(或实收资本)之间的差额作为资本公积处理
C.
债务转为资本时,债务人可能发生的一些税费,有的可以作为资本公积的抵减处理,如股票发行;有的计入当期损益,如印花税
D.
债权人因放弃债权而享有的股权按股权的公允价值记入“长期股权投资”,发生的一些税费如印花税也记入“长期股权投资”
E.
如果债权人未对债权计提减值准备,那么债权人因放弃债权的账面余额与享有股权的公允价值之间的差额应确认为债务重组损失,计入营业外支出
【单选题】一级预防可降低残疾发生率
A.
70%
B.
60%
C.
50%
D.
40%
E.
30%
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