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Passage two Questions 51 to 55 are based on the following passage Twenty years ago, the urban land institute defined the two types of cities that dominated the us landscape: smaller cities that operated around standard 9-5 business hours and large metropolitan areas that ran all 24 hours of the day. analyzing and comparing cities using the lens of this basic divide gives interesting context to how investment capital flows and housing prices have In recent years, many mid-sized cities have begun to adopt a middle-of-the-road approach incorporating the excitement and opportunity of large cities with small cities' quiet after midnight.these18-hour cities are beginning to make waves in real estate rankings and attract more reaestate investment. what is underlying this new movement in real estate, and why do these cities have so much appeal 18-hour cities combine the best of 24-hour and 9-5 cities, which contributes to downtown revitalization. for decades, many downtown cores in small to mid-sized cities were abandoned after work hours by workers who lived in the suburbs. movement out of city centers was widespread and downtown tenants were predominantly made up of the working poor. this generated little ommerce for downtown businesses in the evenings, which made business and generating tax renenue for municipal upkeep difficult. with the rise of a new concept in urban planning that aims and more conver increasing popularity for urban areas treal estate pushes in major cities like san francisco or new york, has inspired a type of forward thinking urbanity and in smaller cities Transforming downtown areas so that they incorporate modern housing and improved walkability to local restaurants, retail and entertainment -especially when combined with improved infra structure for cyclists and public transit-makes them appeal to a more affluent demographic. these adjustments encourage employers in the knowledge and talent industries to keep their offices downtown. access to foot traffic and proximity to transit allow the type of entertainment-oriented businesses such as bars and restaurants to stay open later, which attracts both younger, creative workers and baby boomers nearing retirement alike. because of their smaller size, most keep hours that allow people to enjoy themselves, then have some quiet after midnight, as opposed to large ajor cities like new york, where the buzz of activity is ongoing. These 18-hour cities are rapidly on the rise and offer great opportunities for ho investment in many of these cities such as denver, a diverse and vigorous economy attracted to the urban core has offered stable employment for residents. the right urban mix has propped up home occupancy increased property values, and attracted significant investment capital. what do we learn about american cities twenty years ago?A.they were divided into residential and business areas B.their housing prices were linked with their prosperity. C.there was a clear divide between large and small cities D.they were places where large investment capital flowed. what can be inferred from the passage about 18-hour cities?A.they especially appeal to small businesses B.they have seen a rise in property prices. C.they have replaced quiet with excitement D.they have changed america's landscape what characterizes the new downtown areas in 18-hour cities?A.a sudden emergence of the knowledge industry. B.flooding in of large crowds of migrant workers C.housing and improved infrastructure D.more comfortable life and greater upward mobility. what have 18-hour cities brought to the local residents?A.more chances for promotion. B.greater cultural diversity. C.healthier living environment. D.Better job opportunities 53 years ago, many downtown cores in small to mid-sized cities().A.had hardly any business activity B.exhibited no signs of prosperity C.were crowded in business hours D.looked deserted in the evenings
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【多选题】因部分处置长期股权投资,企业将剩余长期股权投资的核算方法由成本法转为权益法时进行的下列会计处理中,正确的有( )。
A.
按照处置部分的比例结转应终止确认的长期股权投资成本
B.
剩余股权按照处置投资当期期初至处置投资日应享有的被投资单位已实现净损益中的份额调整当期损益
C.
剩余股权按照原取得投资时至处置投资当期期初应享有的被投资单位已实现净损益中的份额调整留存收益
D.
将剩余股权的账面价值大于按照剩余持股比例计算原投资时应享有的被投资单位可辨认净资产公允价值份额的差额,调整长期股权投资的账面价值
【单选题】下列财务活动中不属于企业筹资活动的是
A.
发行债券
B.
分配股利
C.
吸收权益性投资
D.
购建固定资产
【单选题】沉桩施工工艺中,振动式的特点是()。
A.
引起地面附加沉降或隆起
B.
产生缩颈、夹土、断桩,因挤土效应相邻桩可能破坏
C.
有噪音与挤土影响
D.
应采取监控与防护措施
【单选题】下列活动不属于企业筹资活动的是( )。
A.
企业发行债券
B.
企业增发股票
C.
企业发放股利
D.
企业购买股票
【判断题】处置长期股权投资时,应该同时结转已计提的长期股权投资减值准备。()
A.
正确
B.
错误
【多选题】关于长期股权投资的处置,下列说法中正确的有(    )。
A.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入当期损益
B.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益
C.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入所有者权益
D.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时不应当将原计入所有者权益的部分转入当期损益,应按其账面价值与实际取得价款的差额,计入当期损益
【多选题】关于长期股权投资的处置,下列说法中错误的有( )。
A.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入当期损益
B.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益
C.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入所有者权益
D.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时不应当将原计入所有者权益的部分转入当期损益,应按其账面价值与实际取得价款的差额,计入当期损益
【单选题】下列财务活动不属于企业筹资活动的是:
A.
发行债券
B.
分配股利
C.
吸收权益性投资
D.
构建固定资产
【多选题】关于长期股权投资的处置,下列说法中正确的有(    )。
A.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入当期损益
B.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应的比例转入当期损益
C.
采用成本法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入所有者权益
D.
采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时不应当将原计入所有者权益的部分转入当期损益,应按其账面价值与实际取得价款的差额,应当计入当期损益
E.
采用权益法核算的长期股权投资,处置长期股权投资时,其账面价值与实际取得价款的差额,应当计入所有者权益
【多选题】因部分处置长期股权投资,企业将剩余长期股权投资的核算方法由成本法转变权益法时进行的下列会计处理中,正确的有______。
A.
按照处置部分的比例结转应终止确认的长期股权投资成本
B.
剩余股权按照处置投资当期期初至处置投资日应享有的被投资单位已实现净损益中的份额调整当期损益
C.
剩余股权按照原取得投资时至处置投资当期期初应享有的被投资单位已实现净损益中的份额调整当期损益
D.
将剩余股权的账面价值小于按照剩余持股比例计算原投资时应享有的投资单位可辨认净资产公允价值份额的差额,调整长期股权投资的账面价值
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