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【单选题】
患者入院后护士不需要做的是A.
给氧
B.
配合医生救治
C.
立即测量生命征
D.
建立静脉通道
E.
配血
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【简答题】- _____ Gebäude ist eure Abteilung? - Das Haus ganz links.
【简答题】请用定冠词或不定冠词填空 Die Geb äude hier sind ______ Hcohschule. Das ist ______ Technische Hochschule Beijing.
【简答题】Das ist unser Campus. Das Gebäude ___1____ ist neu. Aber(但是) das rechts ist ___2_____. Die Studentenwohnheime ____3____ modern. Wir leben da.
【单选题】Which of the following comply with IAS 37 Provisions, contingent liabilities and contingent assets of provision?
A.
All provisions and contingent assets can be offset.
B.
Provisions should be included in the statement of financial position where there exists a possible obligation of the company.
C.
A provision is a liability of uncertain timing or amount.
D.
A provision is a possible asset that arises from past events.
【单选题】Which of the following is false regarding contingent consideration in business combinations?
A.
Contingent consideration payable in cash is reported under liabilities.
B.
Contingent consideration payable in stock shares is reported under stockholders’ equity.
C.
Contingent consideration is recorded because of its substantial probability of eventual payment.
D.
The contingent consideration fair value is recognized as part of the acquisition regardless of whether eventual payment is based on future performance of the target firm or future stock price of the acquirer.
E.
Contingent consideration is reflected in the acquirer’s balance sheet at the present value of the potential expected future payment.
【单选题】下列说法中不正确的是()。
A.
社会发展初期，商流与物流是统一的，随着社会生产力水平的发展，商流与物流逐渐分离
B.
在当今高度发达的市场经济环境中，物流发生的同时，物品所有权也随之转让了
C.
在一定条件下，商流与物流分离可以降低物流成本，加快货物的交货速度
D.
采取赊销购物方式，会引起物流在前、商流在后的物流商流分离形式
【简答题】或有要求权(contingent claim)
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