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【单选题】
同业拆借利率指银行同业之间的( )。
A.
短期资金借贷利率
B.
长期资金借贷利率
C.
短期资金利率
D.
长期资金利率
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【简答题】Which of the following statements is true as to GAAP regarding accounting for income taxes, and its use of the asset and liability approach?
【单选题】热力膨胀阀的感温包应安装在 。
A.
蒸发器进口
B.
蒸发器出口
C.
冷凝器进口
D.
冷凝器出口
【单选题】热力膨胀阀的感温包应安装在()
A.
冷却盘管的集管或吸入管容易积液的部位
B.
蒸发器出口管道水平部分
C.
安装在蒸发器集管和上升立管上
D.
蒸发器附近
【简答题】如果合同和信用证中均未规定具体唛头,货物为大宗散装货物,则发票的唛头栏可以留空不填。(    )
【单选题】膨胀阀感温包应安装在()。
A.
蒸发器的末端
B.
蒸发器的初端
C.
蒸发器的中间
D.
蒸发器的末端前1~2m处
【简答题】The extent to which the asset and liability flows change a company’s net asset position from one period to the next.
【单选题】A business has capital of $20,000. Which of the following asset and liability figures could appear in the statement of financial position propably?
A.
Assets=$8,000, Liability=$28,000.
B.
Assets=$8,000, Liability=$2,000.
C.
Assets=$10,000, Liability=$10,000.
D.
Assets=$28,000, Liability=$8,000.
【单选题】外平衡膨胀阀感温包应安装在()。
A.
蒸发器出口
B.
蒸发器出口和平衡管间回气管上
C.
平衡管与吸气口之间
D.
在回气管任何地方
【单选题】The asset and liability amounts are taken form the ( ) line of the summary of transactions.
A.
first
B.
second
C.
third
D.
last
【单选题】Which of the following statements is true as to GAAP regarding accounting for income taxes, and its use of the asset and liability approach?
A.
Considerable flexibility is permitted in the balance sheet classification of deferred tax amounts.
B.
The approach recognizes the time value of money.
C.
The approach is consistent with a balance sheet emphasis of U.S. GAAP and the International Financial Reporting Standards (IFRS).
D.
The approach is consistent with cash basis accounting.
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