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【单选题】
—How do you study______a test ? —I study _____working with a group.A.
for, in
B.
for, by
C.
for, by
D.
of, in
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【简答题】用方框中所给单词或短语的适当形式填空。 get dressed exhaust show up go off dress oneself on time 1. Mary was given a prize for coming to school _____ every day during the whole term. 2. The super star _____ a...
【单选题】Which of the following is true regarding equity-method investments?
A.
Gain or loss on the sale of an equity-method investment is the difference between the sale proceeds and the carrying amount of the investment.
B.
The account Equity-method Investment is decreased for the receipt of a dividend on an equity-method investment.
C.
both of the above are true.
D.
none of the above are true.
【单选题】Under the equity method, if the investee company has a net loss, then the investor company will:
A.
debit the Equity-Method Investment account for their share of the net loss.
B.
credit the Unrealized Loss on Equity-Method Investment account for their share of the net loss.
C.
credit the Equity-Method Investment account for their share of the net loss.
D.
debit the Unrealized Loss on Equity-Method Investment.
【单选题】Dividends received on an equity-method investment
A.
increase the investment account.
B.
decrease the investment account.
C.
increase dividend revenue.
D.
increase owners’ equity.
【简答题】根据首字母及汉语提示完成单词，使句子正确、句意通顺。 1. Mary won the first prize in the English competition. She is the p______ (骄傲) of her mother. 2. 'Can you give me a d______ (描述) about that thief?' the policeman asked. 3. ...
【单选题】How does the partial equity method differ from the equity method?
A.
In the total assets reported on the consolidated balance sheet.
B.
In the treatment of dividends.
C.
In the total liabilities reported on the consolidated balance sheet.
D.
Under the partial equity method, subsidiary income does not increase the balance in the parent's investment account.
E.
Under the partial equity method, the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary.
【单选题】Under the equity method, if an Equity-Method Investment is sold at a gain, the gain is:
A.
reported as operating revenue on the income statement.
B.
reported on the balance sheet as an adjustment to Accumulated Other Comprehensive Income.
C.
reported in the Other Revenue and Gain section of the income statement.
D.
reported as Other Comprehensive Income on the Statement of Comprehensive Income.
【单选题】Which of the following is NOT a step in valuation using the flow to equity method?
A.
Determine the equity cost of capital, rE .
B.
Compute the equity value, E , by discounting the free cash flow to equity using the equity cost of capital.
C.
Determine the free cash flow to equity of the investment.
D.
Determine the before-tax cost of capital, rU .
【单选题】下列有关新鲜冰冻血浆（FFP）输注的说法不正确的是（）。
A.
FFP应放置在室温下，使之自然融化后输注
B.
输注前应置入37℃专用恒温水浴中快速融化
C.
融化后的FFP应尽快输用，以避免血浆蛋白变性和不稳定凝血因子丧失活性
D.
FFP一经融化后，不可再冰冻保存
E.
在4℃专用贮血冰箱内存放，应于24小时内输注
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