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【单选题】
If teachers want to find out if their students wrote their own papers, ______.
A.
they ask other teachers to read their students' papers
B.
they ask their students to list their sources of information
C.
they can sign up for the Internet service
D.
they search the Internet and compare papers
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【简答题】请用定冠词或不定冠词填空 Die Geb äude hier sind ______ Hcohschule. Das ist ______ Technische Hochschule Beijing.
【单选题】Which of the following best describes a provision according to IAS 37 Provisions, contingent liabilities and contingent assets?
A.
A provision is a liability of uncertain timing or amount.
B.
A provision is a possible obligation of uncertain timing or amount.
C.
A provision is a credit balance set up to offset a contingent asset so that the effect on the statement of financial position is nil.
D.
A provision is a possible asset that arises from past events.
【单选题】- Ist das Gebäude links _________ Studentenwohnheim? - Ja.
A.
eure
B.
euer
C.
euere
【单选题】丹溪翁是哪里人?
A.
南京
B.
上海
C.
苏州
D.
义乌
【判断题】目标在团队组建过程中是一种有效的激励因素,既能帮助团队看清未来发展方向,又能激励创业团队克服困难,取得胜利。这个说法()
A.
正确
B.
错误
【简答题】Das ist unser Campus. Das Gebäude ___1____ ist neu. Aber(但是) das rechts ist ___2_____. Die Studentenwohnheime ____3____ modern. Wir leben da.
【判断题】断弧的目的是为了控制温度场
A.
正确
B.
错误
【单选题】Which of the following is false regarding contingent consideration in business combinations?
A.
Contingent consideration payable in cash is reported under liabilities.
B.
Contingent consideration payable in stock shares is reported under stockholders’ equity.
C.
Contingent consideration is recorded because of its substantial probability of eventual payment.
D.
The contingent consideration fair value is recognized as part of the acquisition regardless of whether eventual payment is based on future performance of the target firm or future stock price of the acquirer.
E.
Contingent consideration is reflected in the acquirer’s balance sheet at the present value of the potential expected future payment.
【单选题】- Wie alt ist das Gebäude? - Das ist _______ 3 Jahre alt.
A.
auch
B.
noch
C.
erst
【简答题】或有要求权(contingent claim)
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