【多选题】how will net income be NOT affected by the amortization of a discount on bonds payable ?
A.
interest expense is increased , so net income is decreased
B.
interest expense is decreased , so net income is increased
C.
interest expense is increased , so net income is increased
D.
interest expense is decreased , so net income is decreased
【单选题】、游客在旅游过程中由于车祸、摔跌等意外事件会导致骨折,导游正确判断骨折的类型才能为游客做正确的初步处理,下列症状中属于复合型骨折的是( )。
C.
骨折断端损伤血管、神经、其他脏器或伴有关节脱节等
【单选题】Continue with last question, what is the net effect on net income as a result of consolidating adjustments made in 2017 with respect to the equipment transfer?
A.
Increase net income by $2,000.
B.
Decrease net income by $12,000.
C.
Decrease net income by $10,000.
D.
Decrease net income by $14,000.
E.
Increase net income by $10,000.
【单选题】Net income or net loss are reported on the ( ).
B.
statement of owners ’ equity
【单选题】地铁电动列车下列描述正确的是:
A.
VVVF逆变器采用IGBT开关元件,每辆动车有2个VVVF单元,每个单元控制2台180kW电机
B.
列车具有电阻制动和再生制动功能,但当一辆动车中的一个VVVF逆变器单元故障时,该车仍具有电制动功能
C.
IGBT是一种由单极性的MOS和双极晶体管复合而成的器件。它兼有MOS和晶体管二者的优点,属电流型驱动器件
【单选题】What is the precise definition of the net income?
A.
The net income just is the gross revenues of a company.
B.
Net income usually measured over the period of a year and measured by deducting expenses from revenues.
C.
The company’s total earnings, reflecting revenues adjusted for costs of doing business, depreciation, interest, taxes and other expenses.
D.
An element of the balance sheet.
【单选题】Under the fair value through net income model, holding gains are
A.
recognized in other comprehensive income only.
B.
recognized in either net income or other comprehensive income.
C.
recognized in net income only.