【简答题】在确定财务报表整体的重要性时,通常应先选定一个基准。下列各项中,对基准的选择恰当的是( )。 A.对于盈利水平保持稳定的企业,以经常性业务的税前利润作为基准 B.对于侧重于抢占市场份额的新兴企业,以营业收入作为基准 C.针对近年来经营状况大幅波动,盈利和亏损交替发生的企业,可以以过去 3-5年经常性业务的平均税前利润或亏损作为基准 D.针对公益性质的基金会,以资产总额作为基准
【单选题】以人类为中心及标准,坚持人类自身的核心地位的环境伦理思潮是( )
【单选题】Which of the following is NOT explaining the importance of the title?
A.
It is a critical component of the manuscript.
B.
It affects the first impression of the editor or the reader.
C.
It determines to increase or lose readers’ interest in reading the paper.
D.
It can be considered as a miniature of the whole paper.
【单选题】Which of the following may be the best title of the passage?
D.
The Combustion of Soul.
【单选题】Which of the followings could be the title-of text?
A.
The Stuff of Science Fiction.
B.
The History of Artificial Hearts.
C.
The Change of Human Donor.
D.
A Promising New Artificial Heart.
【单选题】Which of the following serves best as the title of the passage?
A.
Limitations of the University.
B.
The Proper Function of the University.
C.
Importance of Intellectual Imagination.
D.
Foolery of Apprenticeship Period.
【多选题】下列各项关于对境外经营财务报表进行折算的表述中,不正确的有( )。
A.
对境外经营财务报表折算产生的差额应在合并利润表中单独列示
B.
合并报表中对境外子公司财务报表折算产生的差额应全部由控股股东享有或分担
C.
对境外经营财务报表中资本公积项目的折算应按资产负债表日的即期汇率折算
D.
处置境外子公司时应按处置比例计算处置部分的外币报表折算差额计入当期损益
【多选题】下列各项中,关于境外经营外币财务报表折算的说法中正确的有()。
A.
在折算前应将境外经营的会计期间和会计政策调整为与企业一致
B.
资产负债表项目采用资产负债表日的即期汇率折算
C.
利润表中的收入和费用项目采用交易发生日的即期汇率折算
D.
外币财务报表折算差额,在资产负债表中所有者权益项目下反映
【单选题】Which of the following is the best as the title of the passage?
C.
College Life and Stress.
D.
Stress and Control Methods.