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【多选题】
对非同一控制下企业合并的初始投资成本,下列说法中正确的有A.
一次交换交易实现的企业合并,初始投资成本为购买购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值
B.
通过多次交换交易分步实现的企业合并,在个别财务报表中,购买日前所持被购买方股权投资(具有共同控制或重大影响)的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本
C.
购买进行企业合并发生的各项直接相关费用应当计入长期股权投资初始投资成本
D.
通过多次交换交易分步实现的企业合并,在个别财务报表中,购买日前所持被购买方股权投资(不具有共同控制或重大影响)的公允价值与购买日新增投资成本之和,作为该项投资的初始投资成本
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【简答题】Which of the following could be characterized as low uncertainty avoidance behavior in interaction with a smart device?
【单选题】In the following countries, which country's culture is more of the low uncertainty avoidance dimension?
A.
Greece
B.
Portugal
C.
Singapore
D.
Belgium
【单选题】In a society of low uncertainty avoidance, ________.
A.
people tend to be worried about the future and they have high levels of anxiety and are highly resistant to change.
B.
conflict and competition are natural, dissent is acceptable, deviance is not threatening and individual achievement is regarded as beneficial.
C.
they develop many rules to control social behavior.
D.
they demand consensus about societal goals.
【单选题】Which of the following belongs to low uncertainty avoidance?
A.
People develop many rules to control social behaviors.
B.
People tend to worry about the future.
C.
People have a high level of anxiety.
D.
People believe in accepting dissent among cultural members
【判断题】In low uncertainty avoidance countries, teachers are not viewed as all-knowing and the learning is open-minded with less focus on facts.
A.
正确
B.
错误
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