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【判断题】
人工变量一旦出基就不会再进基
A.
正确
B.
错误
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【单选题】资产负债表日,其他债权投资的公允价值高于其摊余成本的差额时,会计处理为,借记“其他债权投资”科目,贷记( )科目
A.
其他综合收益
B.
投资收益
C.
资产减值损失
D.
公允价值变动损益
【简答题】Compute the mass fractions of ferrite and cementite in pearlite.
【单选题】The austenite to pearlite transformation is essentially the decomposition of austenite into almost pure ferrite and ().
A.
bainite
B.
cementite
C.
martensite
D.
pearlite
【简答题】Pearlite can be subdivided into , andaccording to layer thickness of the lamination.
【判断题】Coarse pearlite is stronger than fine pearlite.
A.
正确
B.
错误
【单选题】资产负债表日,其他债权投资的公允价值高于其摊余成本的差额时,会计处理为,借记“其他债权投资-公允价值变动”科目,贷记( )科目。
A.
“其他综合收益”
B.
“投资收益”
C.
“资产减值损失”
D.
“公允价值变动损益”
【判断题】Transformation temperature of fine pearlite is lower than that of coarse pearlite.
A.
正确
B.
错误
【单选题】The thickness ratio of the ferrite and cementite layers in pearlite is approximately ( ).
A.
8 to 1
B.
6 to 1
C.
5 to 1
D.
4 to 1
【单选题】Pearlite is a two-phased, lamellar structure composed of alternating layers of ().
A.
ferrite and cementite
B.
austenite and cementite
C.
austenite and ferrite
D.
liquid and cementite
【判断题】财务预算是财务管理的核心,预算的准确与否直接关系到企业的兴 衰成败。
A.
正确
B.
错误
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