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【多选题】
下列关于出租人未担保余值发生变动的处理正确的有( )。A.
出租人至少应当于每年年度终了，对未担保余值进行复核
B.
未担保余值增加的，不作调整
C.
有证据表明未担保余值已经减少的，应当重新计算租赁内含利率，将由此引起的租赁投资净额的减少，计入当期损失
D.
已确认损失的未担保余值得以恢复的，应当在确认的损失金额内转回，并重新计算租赁内含利率
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皮皮学刷刷变学霸
举一反三
【单选题】患者，女性，30岁，舌痛一年就诊。身体健康，月经量多，时间长。检查：面色苍白，头发枯黄；舌背乳头萎缩，呈镜面样，色苍白；牙龈及口腔黏膜苍白无光泽。血常规检查：红细胞计数正常，血红蛋白70g／L，MCV61fl，HCT30%。该病的预防措施不包括（）
A.
纠正偏食，多食用富含铁的食物，如蛋类、肝等
B.
多食用新鲜蔬菜
C.
定期查、治寄生虫感染
D.
对孕期、哺乳期妇女可补充铁剂；对月经期妇女应防治月经过多
E.
做好肿瘤性疾病和慢性出血性疾病的人群防治
【多选题】一般纳税人准予从当期销项税额中抵扣的增值税是指()
A.
从境内购进货物取得增值税专用发票上注明的增值税额
B.
在境内销售货物开具增值税专用发票上注明的增值税
C.
从境外进口货物由海关代征的增值税额
D.
外购免税农产品和购销货物支付运费按规定扣除率计算的增值税
【单选题】Import cargos accurate declaration is necessary for the consignee. According to customs law, a fee( ) imposed by the customs, while the un-accurate declare to customs about description of goods, q...
A.
under RMB1000
B.
under RMB100000
C.
under RMBS0000
D.
under double of tax
【单选题】患者男性，41岁，因“发现口腔增生物2个月余”来诊。口腔检查：舌系带、口底黏膜可见3个大小不等的乳头状增生物，粉红色，质软。该病的实验室检查方法包括（）
A.
揭皮试验
B.
醋酸白试验
C.
甲苯胺蓝染色试验
D.
针刺试验
E.
探诊
【单选题】Which of the following defines the term ‘fair value’?
A.
The price at which an orderly transaction to sell an asset or to transfer a liability would take place between market participants at the reporting date under current market conditions
B.
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
C.
The weighted average price at which orderly transactions to sell assets or to transfer liabilities are taking place between market participants at the reporting date in the relevant market
D.
The entry price at the measurement date from the perspective of a market participant that holds the asset or owes the liability
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