各单位是否设置会计机构,应当根据本单位会计业务的需要而定。( )

题型:判断题

问题:

各单位是否设置会计机构,应当根据本单位会计业务的需要而定。( )

考点:会计资格考试会计从业资格(财经法规与职业道德)财经法规与会计职业道德
题型:判断题

( )供应商是指那些生产规模大,经营品种多的供应商,这类供应商财务状况比较好,其目标为立足本地市场,并且积极拓展国际市场。

A.专家级

B.低量无规模

C.行业领袖

D.量小品种多的

题型:判断题

甲公司2009年12月31日从银行借入资金100万元,用于购置大型A设备。借款期限为3年,年利率为5%(实际利率与合同利率一致),每年支付一次利息(每年计提),到期还本。款项已存入银行。2010年1月1日,甲公司收到购入的A设备,并用银行存款支付设备价款84万元(不含增值税,增值税率17%)。A设备安装调试期间发生安装调试费16万元,于2010年12月31日投入使用。该设备预计使用年限为5年,预计净残值率为5%,采用双倍余额递减法计提折旧。2012年12月31日,甲公司以银行存款归还借款本金和2012年的利息。2012年12月31日,甲公司因转产,将A设备出售,收到价款45万元,存入银行。另外,甲公司用银行存款支付清理费用0.2万元。(不考虑借款存入银行产生的利息收入)要求:根据上述资料回答下列第(1)~(4)题。

根据资料(2),下列说法正确的有()。

A.甲公司应确认为投资收益

B.甲公司应冲减应收股利,同时增加银行存款

C.甲公司应冲减长期股权投资的成本

D.甲公司应计入长期股权投资-损益调整

题型:判断题

简述财政、金融在宏观调控中的作用。

题型:判断题

Discussion of the assimilation of Puerto Ricans (波多黎各人 ) in the United States has focused on two factors: social standing and the loss of national culture. In general, excessive stress is placed on one factor or the other, depending on whether the commentator is North American or Puerto Rican. Many North American social scientists, such as Oscar Handlin, Joseph Fitzpatrick, and Oscar Lewis, consider Puerto Ricans as the most recent in a long line of ethnic entrants to occupy the lowest rung on the social ladder. (46) Such a " socio demographic" approach tends to regard assimilation as a benign process, taking for granted increased economic advantage and inevitable cultural integration, in a supposedly egalitarian context. However, this approach fails to take into account the colonial nature of the Puerto Rican case, with this group, unlike their European predecessors, coming from a nation politically subordinated to the United States. (47) Even the "radical" critiques of this mainstream research model, such as the critique developed in Divided Society, attach the issue of ethnic assimilation too mechanically to factors of economic and social mobility and are thus unable to illuminate the cultural subordination of Puerto Ricans as a colonial minority.

In contrast, the "colonialist" approach of island based writers such as Eduardo Seda- Bonilla, Manuel Maldonado-Denis, and Luis Nieves-Falcon tends to view assimilation as the forced loss of national culture in an unequal contest with imposed foreign values. There is, of course, a p tradition of cultural accommodation among other Puerto Rican thinkers. The writings of Eugenio Fernandez Mendez clearly exemplify this tradition, and many supporters of Puerto Rico’s commonwealth status share the same universalizing orientation. (48) But the Puerto Rican intellectuals who have written most about the assimilation process in the United States all advance cultural nationalist views, advocating the preservation of minority cultural distinctions and rejecting what they see as the submission of colonial nationalities.

This cultural and political emphasis is appropriate, but the colonialist thinkers misdirect it, overlooking the class relations at work in both Puerto Rican and North American history. They pose the clash of national cultures as an absolute polarity, with each culture understood as static and undifferentiated. (49) Yet both the Puerto Rican and North American traditions have been subject to constant challenge from cultural forces within their own societies, forces that may move toward each other in ways that cannot be written off as mere "assimilation. " Consider, for example, the indigenous and Afro-Caribbean traditions in Puerto Rican culture and how they influence and are influenced by other Caribbean cultures and Black cultures in the United States. (50) The elements of compulsion and inequality, so central to cultural contact according to the colonialist framework play no role in this kind of convergence of racially and ethnically different elements of the same social class.

(46) Such a " socio demographic" approach tends to regard assimilation as a benign process, taking for granted increased economic advantage and inevitable cultural integration, in a supposedly egalitarian context.

题型:判断题

信用社的贷款发放应当符合国家的农业产业政策和农村经济发展需要,坚持(),(),()的原则。

更多题库