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【单选题】
治疗破伤风的有效措施，不包括A.
首次肌内注射破伤风抗毒素5万U
B.
应用10%水合氯醛镇静解痉
C.
抽搐频繁应采用人工冬眠
D.
应用3%双氧水冲洗创口
E.
应用大剂量青霉素
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举一反三
【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.
【单选题】Which of the following best describes a provision according to IAS 37 Provisions, contingent liabilities and contingent assets?
A.
A provision is a liability of uncertain timing or amount.
B.
A provision is a possible obligation of uncertain timing or amount.
C.
A provision is a credit balance set up to offset a contingent asset so that the effect on the statement of financial position is nil.
D.
A provision is a possible asset that arises from past events.
【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 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.
【简答题】或有要求权(contingent claim)
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