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【单选题】
货币发行是中央银行的主要业务,中国人民银行是国家指定的我国唯一的货币发行机构。人民币发行业务是通过( )进行的。
A.
发行库与业务库的调拨往来
B.
向中央财政透支
C.
公开市场业务
D.
对商业银行再贴现
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【单选题】甲公司2018年1月1日开始对一套生产线计提折旧,其实际成本为120万元,估计无残值。甲公司计划使用5年,按照双倍余额递减法计提折旧,而税法规定按4年计算,采用平均年限法计提折旧,假设其他方面甲公司不存在差异。2018年甲公司税前会计利润为100万元,所得税税率25%,则甲公司应作调整分录如下:
A.
借:所得税费用 250,000 递延所得税资产 45,000 贷:应交税费—应交所得税 295,000
B.
借:应交税费—应交所得税 295,000 贷:所得税费用 250,000 递延所得税资产 45,000
C.
借:所得税费用 295,000 贷:应交税费—应交所得税 250,000 递延所得税负债 45,000
D.
借:所得税费用 295,000 贷:应交税费—应交所得税 295,000
【单选题】you were stupid to climb the tree. you ____ hurt yourself.
A.
may
B.
might
C.
will
D.
might have
【单选题】The guidance in IFRS 13 does not apply to transactions dealt with by certain standards. Which of the following standards would IFRS 13 apply to?
A.
Net realisable value calculations in IAS 2
B.
Fair value calculations in IFRS 9
C.
Leasing transactions in IAS 17
D.
Share based payment transactions in IFRS 2
【单选题】You were stupid to go skiing there - you______broken your leg.
A.
must have
B.
should have
C.
could have
D.
can have
【单选题】患者王某,男,62岁,以呼吸困难、嘴唇发绀、烦躁不安而急诊入院,入院诊断为风湿性心脏病合并心力衰竭,为了缓解症状,患者应采用的体位是
A.
去枕仰卧位,头偏向一侧
B.
拍高床头15°~20°
C.
拍高床头20°,拍高下肢30
D.
拍高床头70°~80°,膝下支架拍起15~20°
E.
拍高床头60°~70°,右侧卧位
【单选题】Which of the following are not the exceptions for application of IFRS 13?
A.
Share-based payment transactions within the scope of IFRS 2 Share-based Payments
B.
Hedge instruments within the scope of IFRS 9 Financial Instruments
C.
Leasing transactions within the scope of IAS 17 Leases
D.
Net realizable value of inventories within the scope of IAS 2 Inventories
【多选题】用双倍余额递减法计提折旧,假如折旧年限为N,那么在前N-2年中,年折旧率为 [填空(1)] 最后两年折旧额 [填空(2)]
A.
2/N
B.
相等
【单选题】患者王某,男,62岁,以呼吸困难、嘴唇发绀、烦躁不安而急诊入院,入院诊断为风湿性心脏病合并心力衰竭,为了缓解症状,患者应采用的体位是
A.
去枕仰卧位,头偏向一侧
B.
抬高床头15°—20°
C.
抬高床头20°,抬高下肢30°
D.
抬高床头70°-80°,膝下支架抬起15°-20°
E.
抬高床头60°-70°,右侧卧位
【单选题】You were stupid to try climbing up there. You ______ yourself.
A.
can kill
B.
might have killed
C.
might kill
D.
must have killed
【简答题】互联网地图服务的注意内容( )
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