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【判断题】
DBMS提供数据操纵语言DML可以实现对数据库数据的基本操作如:检索,插入,修改和删除
A.
正确
B.
错误
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【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position
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【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
There is no basis on which a subsidiary may be excluded from consolidation.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
The subsidiary was acquired with the intention of reselling it after a short period of time.
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【多选题】根据《关于办理妨害信用卡管理刑事案件具体应用法律若干问题的解释》相关规定，针对信用卡恶意透支行为，满足下列哪些情况下构成信用卡诈骗罪（）
A.
持卡人以非法占有为目的
B.
超过规定限额或者规定期限透支
C.
拒不归还或尚未归还的数额在1万元以上
D.
经发卡银行两次催收后超过3个月仍不归还的
E.
透支数额包括复利、滞纳金、手续费等发卡银行收取的费用
查看完整题目与答案
【单选题】When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less:
A.
The market value of those shares plus the parent's stake in the subsidiary's reserves
B.
The nominal value of those shares
C.
The market value of those shares
D.
The nominal value of those shares plus the parent's stake in the subsidiary's reserves
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【简答题】enjoy过去式是( )
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【简答题】气质是人的个性心理特征之一，它是指在人的认识、情感、言语、行动中，心理活动发生时力量的强弱、变化的快慢和均衡程度等稳定的动力特征。主要表现在情绪体验的快慢、强弱、表现的隐显以及动作的灵敏或迟钝方面，因而它为人的全部心理活动表现染上了一层浓厚的色彩。它与日常生活中人们所说的“脾气”、性格”、性情”等含义相近。从上述内容可以看出“气质”这个定义不包含下列哪项内容？（ ）。
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【单选题】Holding companies may give creditors of their subsidiary companies a ‘letter of comfort’ regarding the ability of the subsidiary to pay its debts. What is the legal effect of a 'letter of comfort'?
A.
It is legally binding on the holding company only
B.
It is legally binding on the subsidiary company only
C.
It is legally binding on the holding company and subsidiary company
D.
It is not legally binding on the holding company or subsidiary company
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【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
The subsidiary was acquired with the intention of reselling it after a short period of time.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
There is no basis on which a subsidiary may be excluded from consolidation.
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【单选题】enjoy的过去式是
A.
enjoyed
B.
enjoied
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【单选题】恶意透支，数额在（ ）的，应当认定为刑法第一百九十六条规定的“数额较大”。
A.
五千元以上不满五万元的
B.
一万元以上不满十万元的
C.
五万元以上不满五十万元
D.
十万元以上不满一百万元的
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相关题目：
【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position
查看完整题目与答案
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
There is no basis on which a subsidiary may be excluded from consolidation.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
The subsidiary was acquired with the intention of reselling it after a short period of time.
查看完整题目与答案
【多选题】根据《关于办理妨害信用卡管理刑事案件具体应用法律若干问题的解释》相关规定，针对信用卡恶意透支行为，满足下列哪些情况下构成信用卡诈骗罪（）
A.
持卡人以非法占有为目的
B.
超过规定限额或者规定期限透支
C.
拒不归还或尚未归还的数额在1万元以上
D.
经发卡银行两次催收后超过3个月仍不归还的
E.
透支数额包括复利、滞纳金、手续费等发卡银行收取的费用
查看完整题目与答案
【单选题】When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less:
A.
The market value of those shares plus the parent's stake in the subsidiary's reserves
B.
The nominal value of those shares
C.
The market value of those shares
D.
The nominal value of those shares plus the parent's stake in the subsidiary's reserves
查看完整题目与答案
【简答题】enjoy过去式是( )
查看完整题目与答案
【简答题】气质是人的个性心理特征之一，它是指在人的认识、情感、言语、行动中，心理活动发生时力量的强弱、变化的快慢和均衡程度等稳定的动力特征。主要表现在情绪体验的快慢、强弱、表现的隐显以及动作的灵敏或迟钝方面，因而它为人的全部心理活动表现染上了一层浓厚的色彩。它与日常生活中人们所说的“脾气”、性格”、性情”等含义相近。从上述内容可以看出“气质”这个定义不包含下列哪项内容？（ ）。
查看完整题目与答案
【单选题】Holding companies may give creditors of their subsidiary companies a ‘letter of comfort’ regarding the ability of the subsidiary to pay its debts. What is the legal effect of a 'letter of comfort'?
A.
It is legally binding on the holding company only
B.
It is legally binding on the subsidiary company only
C.
It is legally binding on the holding company and subsidiary company
D.
It is not legally binding on the holding company or subsidiary company
查看完整题目与答案
【单选题】On what basis may a subsidiary be excluded from consolidation?
A.
The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B.
The subsidiary was acquired with the intention of reselling it after a short period of time.
C.
The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D.
There is no basis on which a subsidiary may be excluded from consolidation.
查看完整题目与答案
【单选题】enjoy的过去式是
A.
enjoyed
B.
enjoied
查看完整题目与答案
【单选题】恶意透支，数额在（ ）的，应当认定为刑法第一百九十六条规定的“数额较大”。
A.
五千元以上不满五万元的
B.
一万元以上不满十万元的
C.
五万元以上不满五十万元
D.
十万元以上不满一百万元的
查看完整题目与答案