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There was once a young man called Paul in a village in the USA. Paul was very lazy because his father was a rich farmer and he didn’t have to work. Mr Smith, a neighbour of his, was a blacksmith (铁匠). He used to work in his shop all day. Paul spent hours and hours watching how the blacksmith worked every day. “Young man, why don’t you try your hand to make a shoe tack (铁钉), even it is only to pass the time?” said the blacksmith one day, “ Maybe it will be useful to you some day.” Finally, the lazy boy began to have a try. After practicing some times, he became skilled and could make very nice tacks. Years later, Paul’s father died and he lost all the things because of a war (战争). He had to move to another country and live by himself. It happened that there were many shoemakers paying high prices to buy tacks for the shoes, because in that part of the country there was a great need of tacks for soldiers’ shoes. Paul went to talk with them. He told them that he would make the tacks if they could help him find a workshop in the village. The shoemakers agreed. Then Paul made a lot of money by making tacks. “How funny it is!” he said to himself, “Even by making shoe tacks, one can become rich.” 小题1:Why didn’t Paul have to work? A. Because he couldn’t do anything. B. Because he was too lazy. C. Because his father was very rich. D. B and C. 小题2:What’s the Chinese meaning of skilled ? A.熟练的. B.适应的. C.自信的. D.巧妙的. 小题3:What did Paul do after his father died because of the war? A.He travelled to another country. B.He moved to another country. C.He learned to make shoes. D.He started a workshop. 小题4:How many kinds of people appeared in the story except Paul ? A.Five. B.Four. C.Three. D.Two. 小题5:What can we learn form the story? A.Making tacks is important. B.Wars can make people hard-working. C.Nothing is difficult to learn. D.Everything you learned may be useful.
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A.
企业接受无关第三方的无偿捐赠
B.
投资者超额缴入的资本
C.
股票发行的溢价
D.
长期股权投资采用权益法核算时,被投资方发生其他权益变动且投资企业持股比例不变
【多选题】下列各项中,应计入所有者权益的有( )。
A.
交易性金融资产的公允价值变动
B.
投资者超额缴入的资本
C.
股票发行的溢价
D.
记入“资本公积——其他资本公积”账户的被投资单位的其他权益变动
【单选题】在配送的组织方式中,服务水平最高的配送方式是( )。
A.
即时配送
B.
定时配送
C.
定时定量配送
D.
定时定路线配送
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A.
毒性反应
B.
停药反应
C.
变态反应
D.
副作用
E.
后遗效应
【多选题】下列各项中,应计入所有者权益的有 ( ) 。
A.
交易性金融资产的公允价值变动
B.
投资者超额缴入的资本
C.
股票发行的溢价
D.
可供出售金融资产的公允价值变动
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A.
正确
B.
错误
【多选题】列各项中,应计入所有者权益的有( )。
A.
企业接受无关第三方的无偿捐赠
B.
投资者超额缴入的资本
C.
股票发行的溢价
D.
长期股权投资采用权益法核算时,被投资方发生其他权益变动且投资企业持股比例不变
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A.
借记“附属单位补助费用”科目,贷记“银行存款”“其他应付款”等科目。
B.
借记“附属单位补助费用”科目,贷记“本期盈余”科目。
C.
借记“附属单位补助费用”科目,贷记“其他支出”科目。
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借记“附属单位补助费用”科目,贷记“财政拨款收入”科目。
【多选题】下列各项中,应计入所有者权益的有( )。
A.
交易性金融资产的公允价值变动
B.
投资者超额缴入的资本
C.
股票发行的溢价
D.
计入资本公积——其他资本公积的被投资单位的其他权益变动
【简答题】空气滤清分为三种基本的滤清方法:空气滤清器有__、___、____三类。
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