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【单选题】
听力原文：Jeremy runs into a problem. He intends to hold a conference for online gamers about 500 attendees. He has set up all the arrangements such as location and accommodations based on this number. But over 200 people have registered than expected. It will be overcrowded and he will be penalized by the online gamers association. Jeremy wanted to get in touch with them to ask for help, but nobody responded. He thinks of selecting people from the registers to take part in extra sessions, but this will not fix the problem. Now he is watching nervously as the attendees are arriving. What problem does the speaker mention?A.
Jeremy is ill and cannot preside the conference.
B.
The conference will be forced to cancel due to the bad weather.
C.
Attendees has over-registered for a meeting.
D.
Jeremy cannot get in touch with the online gamer association.
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【简答题】次第:できないことはないさ。何事も君の( )だ。
【单选题】属于健康促进的是
A.
游说进行烟草广告立法
B.
对高血压患者的全面监管
C.
在高危人群中定期检测HIV
D.
残疾患者中假肢、矫正器、轮椅等的应用
E.
D．残疾患者中假肢、矫正器、轮椅等的应用
【单选题】某小规模纳税人销售一批货物，开出增值税普通发票金额10300元，货款尚未收到，下列选项中正确的是( )
A.
贷记“应交税费--应交增值税300”
B.
贷记“应交税费--应交增值税(销项税额)300”
C.
贷记“主营业务收入10300”
D.
借记“应收账款10000”
【多选题】非同一控制下企业合并形成长期股权投资,以下会计处理中正确的有( )
A.
合并方应以合并对价资产的公允价值为基础作为初始投资成本
B.
合并方因企业合并发生的审计、法律服务、评估咨询等中介费计入当期损益
C.
合并方作为合并对价发行的权益性工具的相关交易费用计入初始投资成本
D.
合并方作为合并对价发行的债务性工具的相关交易费用计入初始投资成本
E.
这种合并行为属于市场上的购买行为
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