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【单选题】
电于产品容易受到突然断电的损害,断电可能是短暂的,才十分之一秒,但对于电子产品却可能是破坏性的。为了防止这种情况发生,不间断电源被广泛应用于计算机系统,通讯系统以及其它电子设备,不间断电源把交流电转变成直流电,再对蓄电池充电。这样,在停电时,蓄电池即可以弥补断电的间歇。这段文字主要谈论的是()。
A.
断电对电于产品的损害
B.
如何用蓄电池防止断电损害
C.
防止断电损害电子产品的办法
D.
不间断电源的工作原理及功能
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举一反三
【单选题】which of the following statements is correct?
A.
The expected future profitability of a corporation influences the demand for that corporation’s stock.
B.
When a corporation sells stock as a means of raising funds it is engaging in debt finance.
C.
The owners of bonds sold by the Microsoft Corporation are part owners of that corporation.
D.
All bonds are, by definition, perpetuities.
【判断题】网络计划时间参数计算通常采用工作计算法和节点计算法。( )
A.
正确
B.
错误
【单选题】When bonds are sold at a premium and the effective interest method is used, at each subsequent interest payment date, the cash paid is:
A.
Less than the effective interest.
B.
Equal to the effective interest.
C.
Greater than the effective interest.
D.
More than if the bonds had been sold at a discount.
【判断题】审计报告应当包含标题为“管理层对财务报表的责任”的部分( )。
A.
正确
B.
错误
【单选题】If the coupon rate of a bond coincides with the market rate of interest when the bonds are actually sold to investor ,the boonds will be sold at .
A.
bond
B.
premium
C.
par value
D.
coupon rate
【判断题】When bonds are sold by one investor to another, they sell at market price plus accrued interest since the last payment date.
A.
正确
B.
错误
【单选题】When bonds are sold at a premium and the effective interest method is used, at each interest payment date, the interest expense:
A.
Remains constant.
B.
Is equal to the change in book value.
C.
Increases.
D.
Decreases.
【单选题】Which of the following statements is correct?
A.
The expected future profitability of a corporation influences the demand for that corporation’s stock.
B.
When a corporation sells stock as a means of raising funds it is engaging in debt finance.
C.
The owners of bonds sold by the Microsoft Corporation are part owners of that corporation
D.
All bonds are, by definition, perpetuities
【多选题】针对审计报告中增加其他事项段,以下说法中,恰当的有( )。
A.
如果在审计报告中包含其他事项段,注册会计师应当将该段落作为单独一部分,并使用“其他事项”或其他适当标题
B.
如果拟在审计报告中包含其他事项段,注册会计师应当就该事项和拟使用的措辞与治理层沟通
C.
针对管理层未在财务报表中恰当列报的事项,注册会计师应当在审计报告其他事项段中披露
D.
在审计报告的其他事项段中提及的是未在财务报表中列报或披露的事项,且根据注册会计师的职业判断,该事项与财务报表使用者理解审计工作、注册会计师的责任或审计报告相关
【简答题】When bonds are sold at a discount and the effective interest method is used, at each interest payment date, the interest expense:
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