甲上市公司(以下简称甲公司)以人民币为记账本位币,20×9年1月1日,以10000万

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问题:

甲上市公司(以下简称甲公司)以人民币为记账本位币,20×9年1月1日,以10000万元人民币购入乙公司80%的股权,乙公司设立在美国,记账本位币为美元,其净资产在20×9年1月1日的公允价值(等于账面价值)1700万美元。甲公司、乙公司在交易前不存关联关系。
20×9年4月1日,为补充乙公司经营所需资金,甲公司以长期应收款形式借给乙公司500万美元,除此之外,甲、乙公司之间未发生任何交易。
20×9年12月31日,乙公司的资产2500万美元,折合人民币17000万元,负债和所有者权益2500万美元,折合人民币17500万元,
假定20×9年1月1日的即期汇率为1美元=7.2元人民币,4月1日的即期汇率为1美元=7元人民币,12月31日的即期汇率为1美元=6.8元人民币,年平均汇率为1美元=7元人民币。甲公司借给乙公司的500万美元资金实质上构成对乙公司的净投资的一部分。

以下有关20×9年12月31日报表列示的表述中正确的有( )。

A.外币报表折算差额应在资产负债表所有者权益项目下单独列示

B.合并报表上少数股东的外币报表折算差额应并入少数股东权益

C.乙公司个别报表折算后“外币报表折算差额”项目金额是-500万元

D.甲公司、乙公司的合并报表上应列示合并商誉为752万元人民币

E.甲公司、乙公司的合并报表上应列示合并商誉为208万元人民币

考点:国际商务单证员注册会计师会计
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在一根普通的钢筋混凝土梁中,不是决定其斜截面抗剪承载力的因素的是()。

A.混凝土和钢筋的强度等级

B.截面尺寸

C.纵向钢筋

D.箍筋肢数

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People with bigger brains ftend to score higher on standardized tests of intelligence, according to new study findings.

However, the study author Dr Michael A.McDaniel of the Virginia Commonwealth University in Richmond emphasized that these findings represent a general trend, and people with small heads should not automatically believe they are less intelligent. For instance, Albert Einstein’s brain was “not particularly large”, McDaniel noted. “There’s some relationship between brain size and intelligence on the average, but there’s plenty of room for exceptions,” he said.

Interest in the relationship between brain size and intelligence grew in the1830s,  when German anatomist(解剖学家) Frederich Tiedmann wrote that he believed there was “an unquestionable connection between the size of the brain and the mental energy displayed by the individual man”. Since that statement, scientists have conducted numerous studies to determine if Tiedmann’s  assertion was, in fact, correct. Most studies have looked into the link between head size and intelligence. More recently, however, researchers have published additional studies on brain size and intelligence, measured using MRI scan(核磁共振成像扫描).

For his study, McDaniel analyzed more than 20 studies that looked into the relationship between brain size and intelligence in a total of 1,530 people. The studies showed that on the average, people with larger brain volume tended to be more intelligent. The relationship between brain volume and intelligence was stronger in women than men, and in adults than in children. McDaniel notes in the journal Intelligence.

McDaniel is not sure why the relationship was stronger for adults and women. “Other research has shown that women, on the average, tend to have smaller brains than men, but score just as well—if not higher—in tests of intelligence,” he said.

McDaniel insisted that the relationship between brain size and intelligence is not a “perfect” one. “One can certainly find lots of examples of smaller-sized people who are highly intelligent,” he said, “But, on the average, the relationship holds.”

小题1:. What does the text mainly talk about?

A.MRI scans are applied to intelligence.

B.On the average, a bigger brain means higher IQ.

C.Dr McDaniel did well in his intelligence study.

D.Scientists are interested in Tiedmann’s idea.小题2: By mentioning Albert Einstein, the writer wants to show    .

A.Albert Einstein was intelligent

B.the result of intelligence test was false

C.being hard working is more important than intelligence

D.brain size doesn’t necessarily decide the level of intelligence小题3: The underlined word “assertion” in Para. 3 probably means “    ”.

A. experiment   B. statement  C proof      D. demand

小题4: After Frederich Tiedmann wrote his article,    .

A.many scientists agreed with him

B.numerous studies have failed to prove his idea

C.MRI scan became popularly used

D.lots of researchers were interested in the connections between head size and intelligence小题5: According to the text, Dr McDaniel’s study    .

A.proves Tiedmann’s idea was completely true

B.shows women are smarter than men

C.involves many studies and a lot of people

D.explains why people with smaller brains are clever

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某股份有限公司的章程规定公司共有9名董事。该股份有限公司依法应当在两个月内召开临时股东大会的情形有()。

A.合计持有公司10%以上股份的股东请求时

B.3名董事在同一次事故中去世时

C.三分之一的董事认为必要时

D.监事会提议召开时

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简述流动资金的构成要素和占用形态。

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