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【多选题】
A 公司以增发公允价值为15000万元的自身普通股为对价购入B公司100%的净资产,对B公司进行吸收合并,合并前A公司与B公司不存在任何关联方关系。假定该项合并符合税法规定的免税合并条件,交易双方选择进行免税处理,双方适用的所得税税率均为25%。购买日不包括递延所得税的可辨认净资产的公允价值和账面价值分别为12600万元和9225万元。A公司下列会计处理中正确的有( )。
A.
购买日商誉的计税基础为0
B.
购买日考虑递延所得税后商誉的账面价值为3243.75万元
C.
购买日应确认递延所得税费用为843.75万元
D.
购买日应确认与商誉相关的递延所得税负债810.94万元
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举一反三
【单选题】According to David Yoffie and Michael Cusumano,______.
A.
Jobs doesn't accept the power of the platform. idea
B.
Jobs' complicated attitude has no influence on his company
C.
Apple may lose its leading position in the post-smartphone computing platform
D.
Jobs doesn' t think platforms can benefit from network effects
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【单选题】听力原文：M: Does David want us to return this book to him when we've finished? W: I think he said to keep it. Q: What does the woman mean? (8)
A.
David wants them to return the book.
B.
David wants them to keep the book.
C.
David wants to keep the book himself.
D.
David doesn't want to lend the book to them any more.
查看完整题目与答案
【简答题】1 简述制造、制造系统与制造业概念。
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【判断题】系统工程方法论就是分析和解决系统开发、运作及管理实践中的问题所应遵循的工作程序、逻辑步骤和基本方法
A.
正确
B.
错误
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【单选题】下列贴现利息计算公式正确的是( )
A.
贴现利息 =汇票面值 × 年贴现率x% / 365 ×贴现天数
B.
贴现利息 = 汇票面值 ×月贴现率为y% /31 × 贴现天数
C.
贴现利息 = 汇票面值 ×月贴现率为y% /30 × 贴现天数
D.
贴现利息 =汇票面值 × 年贴现率x% / 366 ×贴现天数
查看完整题目与答案
【单选题】感觉是有机体对客观世界的认识从感觉开始，感觉是知觉、思维、情感等复杂心理现象的（       ）。
A.
基础
B.
延展
C.
表现
D.
总称
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【判断题】David doesn't think the pink scarf is fit for Anna's sister.
A.
正确
B.
错误
查看完整题目与答案
【单选题】听力原文：M: Does David want us to return this book to him when we've finished? W: I think he said to keep it. Q: What does the woman mean? (13)
A.
David wants them to return the book.
B.
David wants them to keep the book.
C.
David wants to keep the book himself.
D.
David doesn't want to lend the book to them any more.
查看完整题目与答案
【判断题】David doesn't think the pink scarf is fit for Anna's sister.
A.
正确
B.
错误
查看完整题目与答案
【判断题】David thinks he is a wonderful person, but Jennifer doesn't think so.
A.
正确
B.
错误
查看完整题目与答案
相关题目：
【单选题】According to David Yoffie and Michael Cusumano,______.
A.
Jobs doesn't accept the power of the platform. idea
B.
Jobs' complicated attitude has no influence on his company
C.
Apple may lose its leading position in the post-smartphone computing platform
D.
Jobs doesn' t think platforms can benefit from network effects
查看完整题目与答案
【单选题】听力原文：M: Does David want us to return this book to him when we've finished? W: I think he said to keep it. Q: What does the woman mean? (8)
A.
David wants them to return the book.
B.
David wants them to keep the book.
C.
David wants to keep the book himself.
D.
David doesn't want to lend the book to them any more.
查看完整题目与答案
【简答题】1 简述制造、制造系统与制造业概念。
查看完整题目与答案
【判断题】系统工程方法论就是分析和解决系统开发、运作及管理实践中的问题所应遵循的工作程序、逻辑步骤和基本方法
A.
正确
B.
错误
查看完整题目与答案
【单选题】下列贴现利息计算公式正确的是( )
A.
贴现利息 =汇票面值 × 年贴现率x% / 365 ×贴现天数
B.
贴现利息 = 汇票面值 ×月贴现率为y% /31 × 贴现天数
C.
贴现利息 = 汇票面值 ×月贴现率为y% /30 × 贴现天数
D.
贴现利息 =汇票面值 × 年贴现率x% / 366 ×贴现天数
查看完整题目与答案
【单选题】感觉是有机体对客观世界的认识从感觉开始，感觉是知觉、思维、情感等复杂心理现象的（       ）。
A.
基础
B.
延展
C.
表现
D.
总称
查看完整题目与答案
【判断题】David doesn't think the pink scarf is fit for Anna's sister.
A.
正确
B.
错误
查看完整题目与答案
【单选题】听力原文：M: Does David want us to return this book to him when we've finished? W: I think he said to keep it. Q: What does the woman mean? (13)
A.
David wants them to return the book.
B.
David wants them to keep the book.
C.
David wants to keep the book himself.
D.
David doesn't want to lend the book to them any more.
查看完整题目与答案
【判断题】David doesn't think the pink scarf is fit for Anna's sister.
A.
正确
B.
错误
查看完整题目与答案
【判断题】David thinks he is a wonderful person, but Jennifer doesn't think so.
A.
正确
B.
错误
查看完整题目与答案