皮皮学,免费搜题
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搜题
【单选题】
肠内营养严重的并发症是
A.
咳嗽
B.
误吸
C.
腹胀
D.
腹泻
E.
低钾血症
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【多选题】用实际进销差价率推算法计算已销商品进销差价需要根据期末的“商品进销差价”账户余额、库存商品售价总金额及( )等资料。
A.
“主营业务收入”账户余额
B.
受托代销商品进价总金额
C.
库存商品进价金额
D.
受托代销商品售价总金额
【单选题】Under the equity method of accounting for long-term investments in common stock, when a cash dividend is received from the investee company:
A.
the investor's Equity-Method Investment account is increased.
B.
the Dividend Revenue account is increased.
C.
the investor's Equity-Method Investment account is decreased.
D.
no entry is necessary.
【单选题】このカードは期限 ( ) なので、使うことができません。
A.
越え
B.
折れ
C.
切れ
D.
終え
【单选题】二溴乙烷质谱的分子离子峰 M 与 M+2 、 M+4 的相对强度为
A.
1 :1:1
B.
2 :1:1
C.
1 :2:1
D.
1 :1:2
【单选题】负责监控所有Inmarsat卫星工作运行状态的是()。
A.
TT&C
B.
SCC
C.
NCS
D.
OCC
【单选题】Consolidated net income using the equity method for an acquisition combination is computed as follows:
A.
Parent company's revenues from its own operations plus subsidiary retained earnings.
B.
Parent's reported net income plus subsidiary dividends.
C.
Combined revenues less combined expenses less equity in subsidiary's earnings less amortization of fair-value allocations in excess of book value.
D.
Parent's revenues less expenses for its own operations plus the equity from subsidiary's earnings less subsidiary dividends.
E.
None of these answer choices are correct.
【单选题】进出口商在实际业务中,选用贸易术语时应考虑的因素不包括( )。
A.
考虑运价动态
B.
考虑承运人风险控制
C.
与本国文化传统相符合
D.
与运输方式相适应
【单选题】Which of the following is NOT a step in valuation using the flow to equity method?
A.
Determine the equity cost of capital, rE .
B.
Compute the equity value, E , by discounting the free cash flow to equity using the equity cost of capital.
C.
Determine the free cash flow to equity of the investment.
D.
Determine the before-tax cost of capital, rU .
【单选题】Under the equity method, when an investor company records its share of investee income,
A.
the investor company will debit Cash for their share of the income.
B.
the following entry is used to record the revenue:
C.
uity-Method Investment XX
D.
uity-Method Investment Revenue XX
E.
the entry to record the revenue is:
F.
uity-Method Investment Revenue XX
G.
uity-Method Investment XX
H.
a memo entry is used to record the revenue.
【判断题】Under the equity method, when the investee reports net income, the Equity-Method Investment account increases.
A.
正确
B.
错误
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