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【单选题】
甲公司为增值税一般纳税人,20×1年1月1日,甲公司公司账款的账面余额为2 300万元,已计提坏账准备200万元。由于乙公司发生严重的财务困难,甲公司与乙公司达成债务重组协议,同意乙公司以银行存款200万元、A专利权和所持有的丙公司长期股权投资抵偿全部债务。根据乙公司有关资料,A专利权的账面余额为500万元,累计摊销额为50万元,已计提资产减值准备100万元,公允价值为500万元;持有的丙公司长期股权投资的账面价值为800万元,公允价值为1 000万元。当日,甲公司与乙公司办理完专利权的产权转移手续和股权过户手续,不考虑此项债务重组发生的相关税费。甲公司将所取得的专利权作为无形资产核算,并准备长期持有所取得的丙公司10%股权,采用成本法核算此项长期股权投资。 20×1年3月2日,丙公司发放20×0年度现金股利500万元。 要求:根据上述资料,不考虑其他因素,回答下列问题: 债务重组日,甲公司有关债务重组的会计处理,不正确的是( )。
A.
债务重组日未来应付账款的公允价值为100万元
B.
确认预计负债3万元
C.
债务重组利得为10万元
D.
债务重组利得为7万元
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举一反三
【判断题】在三国鼎立中,魏国的地理条件是最好的。()
A.
正确
B.
错误
【多选题】在我国下列属行政法的一般渊源的是()
A.
宪法和法律
B.
法律解释
C.
行政法规和规章
D.
地方性法规、自治条例
【简答题】What does hydro-electric mean?
【单选题】在下列文件中,属于我国行政法一般渊源的是()。
A.
法律解释
B.
其他规范性文件
C.
国际条约、惯例
D.
行政法规
【判断题】目前,政府的自身改革由自上而下的推动转变为由下而上。()
A.
正确
B.
错误
【单选题】下列关于法的渊源的表述,哪项是不正确的?( )
A.
在我国对法的渊源的理解,一般是指法的形式渊源
B.
按照法的渊源的分类,董仲舒的儒家经典《春秋.决狱》是正式渊源
C.
作为国内法的法律渊源,国际条约、国际惯例有直接作为法律适用的,如引渡方面的条约;也有专门制定法律始能适用的
D.
地方政府规章规定的事项应当属于执行法律或者国务院的行政法规、决定、命令的事项
【判断题】魏国的地理条件在三国鼎立中是最好的。
A.
正确
B.
错误
【单选题】The Struggle Against Superbugs A Rarely does a bacterium become the fuel for a national election campaign. Staphylococcus aureus, though, won just such a dubious distinction earlier this year when a d...
B.
Three billion years of evolution have turned S.aureus into a pretty mean bacterium. Although it is found on human skin, its preferred habitat is up the nose. When it gets inside the body, it can manifest itself as anything from harmless, pimples to life-threatening diseases, such as endocarditis (inflammation of the heart tissue) and septicaemia. The over use of antibiotics in the past fifty years means that S.aureus is now resistant to treatment. In America alone, every year 2 million people acquire bacterial infections while in hospital and 90,000 of them die as a result, according to the Centres for Disease Control and Prevention in Atlanta. The methicillin-resistant strain of S.aureus, MRSA, is of particular concern. Infections are a growing global problem.
C.
First spotted in 1961, MRSA is now endemic in many hospitals. In many Asian countries 70-80% of the strains isolated from diseased tissue have the MRSA form. of S.aureus. In America, the figure is around 40%. In Britain, the percentage of death certificates mentioning it as a factor contributing to death has shown a staggering rise since 1993. The disease is also hyper- endemic in Italy, Turkey and Argentina. In a study published earlier this year, among 500 otherwise healthy children attending a hospital outpatient clinic in Nashville, 9.2% had MRSA up their noses. The same study three years earlier had put this figure at 0.8%.
D.
According to the Lancet, countries that have more or less ignored MRSA, such as China, South Korea and Japan, have some of the highest rates of incidence. Meanwhile, those with a low prevalence of MRSA, such as Finland, Denmark and the Netherlands, have high levels of surveillance and strictly enforced contact precautions. The bug's spread can be greatly reduced by scrupulous hygiene. Hospitals in the Netherlands isolate patients with MRSA and screen everyone who comes into contact with them. Once a patient has become iii with MRSA, there are only a few expensive antibiotics left that can treat it. Strains resistant to these are already emerging. It is a war between man and a bacterium, and the outcome is by no means certain.
E.
Many people believe that the main stumbling block is a lack of new antibiotics. Fewer and fewer antibiotics are being discovered. Richard Wise, who chairs the committee on anti-microbial resistance for the Department of Health in Britain, is one of many who are concerned. Of those few new drugs that have emerged, he says, most are not sufficiently novel to combat resistance to old drugs. Antibiotics are not big earners for the pharmaceutical companies. Drugs for chronic conditions are far more profitable because they keep working and remain saleable, unlike antibiotics. In December this year, the British Department of Health will bring industry and academia together to try to address some of these problems in Europe. It won't be easy. Most drug companies have cut back on their efforts. An American study last year found that out of 506 drugs in development, only five were new antibiotics.
F.
Others think that vaccines might be the answer. As antibiotics attack bacteria directly, this leads to an evolutionary pressure on the bacteria to evade this. Vaccines stimulate the body to mount its own, far more deft, defences. According to Alison Holmes, director of infection control
【多选题】在我国()属行政法的一般渊源。
A.
宪法和法律
B.
法律解释
C.
行政法规和规章
D.
地方性法规、自治条例
【简答题】变极距型电容式传感器的灵敏度与两极板初始间距成 (正比或反比) 关系。
相关题目:
【单选题】The Struggle Against Superbugs A Rarely does a bacterium become the fuel for a national election campaign. Staphylococcus aureus, though, won just such a dubious distinction earlier this year when a d...
B.
Three billion years of evolution have turned S.aureus into a pretty mean bacterium. Although it is found on human skin, its preferred habitat is up the nose. When it gets inside the body, it can manifest itself as anything from harmless, pimples to life-threatening diseases, such as endocarditis (inflammation of the heart tissue) and septicaemia. The over use of antibiotics in the past fifty years means that S.aureus is now resistant to treatment. In America alone, every year 2 million people acquire bacterial infections while in hospital and 90,000 of them die as a result, according to the Centres for Disease Control and Prevention in Atlanta. The methicillin-resistant strain of S.aureus, MRSA, is of particular concern. Infections are a growing global problem.
C.
First spotted in 1961, MRSA is now endemic in many hospitals. In many Asian countries 70-80% of the strains isolated from diseased tissue have the MRSA form. of S.aureus. In America, the figure is around 40%. In Britain, the percentage of death certificates mentioning it as a factor contributing to death has shown a staggering rise since 1993. The disease is also hyper- endemic in Italy, Turkey and Argentina. In a study published earlier this year, among 500 otherwise healthy children attending a hospital outpatient clinic in Nashville, 9.2% had MRSA up their noses. The same study three years earlier had put this figure at 0.8%.
D.
According to the Lancet, countries that have more or less ignored MRSA, such as China, South Korea and Japan, have some of the highest rates of incidence. Meanwhile, those with a low prevalence of MRSA, such as Finland, Denmark and the Netherlands, have high levels of surveillance and strictly enforced contact precautions. The bug's spread can be greatly reduced by scrupulous hygiene. Hospitals in the Netherlands isolate patients with MRSA and screen everyone who comes into contact with them. Once a patient has become iii with MRSA, there are only a few expensive antibiotics left that can treat it. Strains resistant to these are already emerging. It is a war between man and a bacterium, and the outcome is by no means certain.
E.
Many people believe that the main stumbling block is a lack of new antibiotics. Fewer and fewer antibiotics are being discovered. Richard Wise, who chairs the committee on anti-microbial resistance for the Department of Health in Britain, is one of many who are concerned. Of those few new drugs that have emerged, he says, most are not sufficiently novel to combat resistance to old drugs. Antibiotics are not big earners for the pharmaceutical companies. Drugs for chronic conditions are far more profitable because they keep working and remain saleable, unlike antibiotics. In December this year, the British Department of Health will bring industry and academia together to try to address some of these problems in Europe. It won't be easy. Most drug companies have cut back on their efforts. An American study last year found that out of 506 drugs in development, only five were new antibiotics.
F.
Others think that vaccines might be the answer. As antibiotics attack bacteria directly, this leads to an evolutionary pressure on the bacteria to evade this. Vaccines stimulate the body to mount its own, far more deft, defences. According to Alison Holmes, director of infection control