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【简答题】
(1)Using shopping lists can help you save money and time. (2)Using shopping lists can cut down on unplanned buying. (3)It's fairly easy to fall into the trap of impulse buying when you don't have a firm idea about what you want before you enter a store. (4)Have you heard of impulse buying? (5)Impulse buying is purchasing things on the spur of the moment. (6)It can ruin your budget and result in buying things you really don't need. (7)Using shopping lists can also keep you from making unnecessary shopping trips because you forget something you need. Effect: No. 1 ____________ sentence. Causes: 1. 2 _____________ can cut down on 3 ______________. 2. It can keep you from 4 ____________________. What is impulse buying? No. 5 ______ sentence.
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【简答题】可变函数可以增加程序的____.
【多选题】在非同一控制下,购并日的合并报表中需要编制的调整与抵销分录包括( )。
A.
对子公司的长期股权投资从成本法调整为权益法
B.
对子公司提供的个别财务报表进行调整，以使子公司的个别财务报表反映为在购买日公允价值基础上确定的可辨认资产、负债及或有负债在本期资产负债表日的金额
C.
抵销母公司的长期股权投资与子公司的所有者权益的项目
D.
对被合并方在企业合并前实现的留存收益中归属于合并方的部分，自合并方的资本公积转入留存收益
E.
抵销合并方及被合并方自合并当期期初至合并日实现的净利润中所含的内部交易损益
【单选题】Everyone at the party was shocked by how blatantly the woman insulted her former boss. She refused to shake his hand ,saying, “ I don ’ t want to get my hand dirty ” . Blatantly means____________
A.
secretly
B.
barely
C.
obviously
【单选题】关于非同一控制下企业控股合并的处理中，以下表述正确的是( )。
A.
进行购买日会计处理时，不存在投资资产账面价值和公允价值的差额
B.
编制合并报表时，取得被合并方净资产按照账面价值确认应有份额的金额
C.
编制合并报表时不存在合并商誉
D.
编制合并报表时有可能存在合并商誉，需要抵销
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