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【判断题】
四神纹:即青龙、白虎、朱雀、玄武,由这四种动物合成一组图案。四神纹在汉代极为流行,在铜镜、漆器、石刻、砖瓦等各种工艺品的装饰上被广泛应用。
A.
正确
B.
错误
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举一反三
【单选题】When should a reversal of a goodwill impairment be recognized?
A.
Immediately
B.
At the end of the accounting period
C.
Never
D.
At management’s discretion
【单选题】Under ASPE, which of the following statements best describes when goodwill should be tested for impairment?
A.
Goodwill should be tested for impairment when events or changes in circumstances indicate that impairment may have occurred.
B.
Goodwill should be tested annually for impairment regardless of the circumstances.
C.
Goodwill should be tested for impairment annually and whenever events or changes in circumstance indicate that impairment may have occurred.
D.
Goodwill should only be tested for impairment when the company follows a policy to amortize its goodwill.
【简答题】仅考虑1位二进制加数和被加数相加,而不考虑低位进位数的加法运算器是( )。 不仅考虑1位二进制加数和被加数相加,而且还要考虑低位进位数相加的加法运算器是( )。
【单选题】将十进制分数+ ,- 化成5位定点二进制小数(含1位符号),用补码表示它们是(5),二数相加求和时,为了判断结果溢出可采用(6)方法。
A.
0.1010,0.1101
B.
0.1010,1.0011
C.
0.1010,1.1101
D.
1.1010,0.1101
【单选题】二进制数1和1 相加是()。
A.
2
B.
10
C.
11
D.
3
【单选题】Which of the following statements promotes goodwill by using courteous words?
A.
I want my money back because you didn't sen4 the product I requested
B.
You made an error on my financial statement
C.
Perhaps you overlooked last month's statement, as your account is past due
【单选题】Mary tiptoed over and took the clock away because she hated to hear it ______ when she was trying to go to sleep.
A.
humming
B.
sounding
C.
ticking
D.
ringing
【多选题】两个二进制数11101010和11001100相加,则PSW中的Cy,OV的内容是( )。
A.
(Cy)=0
B.
(Cy)=1
C.
(OV)=0
D.
(OV)=1
【单选题】When is a goodwill impairment loss recognized?
A.
Annually on a systematic and rational basis.
B.
Never.
C.
When both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying values.
D.
If the fair value of a reporting unit falls below its original acquisition price.
E.
Whenever the fair value of the entity declines significantly.
【单选题】Under IFRS, which of the following statements best describes when goodwill should be tested for impairment?
A.
Goodwill should be tested for impairment when events or changes in circumstance indicate that impairment may have occurred.
B.
Goodwill should be tested annually for impairment regardless of the circumstances.
C.
Goodwill should be tested for impairment annually and whenever events or changes in circumstance indicate that impairment may have occurred.
D.
Goodwill should only be tested for impairment when the company follows a policy to amortize its goodwill.
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