【单选题】按照会计准则的规定,下列项目中不应确认为收入的是( )。
B.
设备出租收入 C. 违约金收入 D.销售商品收取的不含税价款
【单选题】Creative accounting measures are often aimed at reducing gearing,Which of these is NOT a measure which can be used to reduce (or not increase) gearing?
A.
Renegotiating a loan to secure a lower interest rate
B.
Treating a lease as a short-term rental agreement
C.
Repaying a loan just before the year end and taking it out again at the beginning of the next year
D.
'Selling' an asset under a sale and leaseback agreement
【单选题】听力原文: Scientists are gearing up for one of the most ambitious international research programs ever attempted: a decade-long exploration of the world's oceans to unlock some of the most closely held se...
【单选题】The driver’s wrong gearing(挂档) was_______for the backward movement of the car, which accidentally knocked down the old woman. [ ]
【多选题】汽车底盘各部分的作用,下面叙述正确的是
A.
传动系:将发动机发出的动力依次经过离合器、变速器、万向传动装置、主减速器、差速器和半轴传给驱动轮。
B.
行驶系:将汽车各总成及部件连成一个整体并对全车起支承作用,以保证汽车正常行驶。
C.
制动系:根据需要使汽车减速或在最短距离内停车,并保证驾驶员离去后汽车能可靠地停驻。
【多选题】发动机发出的动力经过离合器、变速器、万向传动装置、差速器、()传给驱动轮。
【简答题】gearing ratio for year 2
【判断题】不限进口国别或地区,而由进口商的申请先后批给一定的额度,这种配额叫全球配额。( )