下列事项的处理,符合《企业会计准则第8号——资产减值》规范的有()。A、采用成本模式

题型:多项选择题

问题:

下列事项的处理,符合《企业会计准则第8号——资产减值》规范的有()。

A、采用成本模式进行后续计量的投资性房地产计提的减值已经确定不得转回

B、可供出售权益工具的减值应该通过所有者权益转回

C、可供出售债务工具的减值可以通过损益转回

D、无形资产的减值计提后不可以转回

考点:注册会计师第九章负债第九章负债题库
题型:多项选择题

丞相李斯曰:“……臣请史官非秦记皆烧之,非博士官所职,天下敢有藏《诗》、《书》、百家语者,悉……烧之……。所不去者,医药、卜筮、种树之书。”帝曰:“可。”,材料反映了

①秦朝时的“焚书”之事。

②“焚书”时只有医药、占卜和种树的书不烧。

③材料反映了秦朝时注重思想的强化

④秦朝对我国古代文化发展带来了消极影响

A.①②③

B.①②④

C.②③④

D.①②③④

题型:多项选择题

阅读理解

     Instead of just spending time on entertainment,why not sign up for a life-changing gap?

     Football Coaching,Ghana

     Gap Sports has a wide programme of coaching place-ments,but one of its best is in Accra,where

volunteers work in schools and youth clubs coaching under 12s,with the choice of also helping out in

hospitals,orphanages,schools and care homes.No coaching experience required-enthusiasm is everything.

Details:?995 for four weeks(minimum), ?1,895 for three months, ?100 per week thereafter,departing on

July 14,September 1 or October 13.Flights not included.

     Teaching,Tanzania

     Primary-school teaching is a tiring,testing,absolutely redeeming(补偿的) crash course(速成班) in

local culture,and this really is a once-in-a-lifetime opportunity.Based in the village of Mshiri in northern

Tanzania,you will be staying in a house with two other volunteers but teaching alone in village schools.This

eight-month placement was set up by Katy Allen,who taught here in the early 1990s.School outings to the coast and to national parks are part of the placement.

     Details: ?2,750 for eight months,excluding food,departing in January 2008,including 12-month,flexible

scheduled air tickets and two weeks' language/ teacher training in Kent in November.

     Marine Conservation,Thailand

     Here's a bite-size adventure to fit between Thai temples and Brazilian beaches:a 10-day project in

southern Thailand,surveying fish numbers and coral cover on reefs in the Gulf of Thailand of the Andaman

Sea,bumping into whale sharks and turtles on your daily dives.

     Details:?1,495 for 10 days,excluding flights,from November to June; some departures require an

open-water diving certificate.

     Journalism,Honduras

     Based with a local family in the capital,Tegucigalpa,you'll be working on an English

     -language newspaper,reporting on politics,sport and current affairs.Basic Spanish is a must,while

school-newspaper experience,though not essential,will help your application.

     Details:?1,195 for six weeks(minimum),?130 per week thereafter,excluding flights.

1.To be a football coach in Ghana,you should        .

A.have a strong desire to become involved in it

B.volunteer to work for care homes

C.have a choice to look after the orphans

D.have an experience of helping out in hospitals

2.What do we learn about"Teaching,Tanzania"?

A.You will be tested for the primary school teaching.

B.The good thing about it is to learn local culture in a short time.

C.Three volunteers will be responsible for teaching in village schools.

D.Katy Allen taught here for eight months in the early 1990s.

3.To work in Honduras,you        .

A.have to be skilled in Spanish

B.must have working experience for a school newspaper

C.have to report on finance and education

D.work in a local family in the capital of Honduras

4.Who are the ads mainly intended for?

A.Students who have just left school,looking for a job.

B.Travelers who want to enjoy the sight all over the world.

C.Athletes who are fond of adventure.

D.Teachers who want to spend their holidays differently.

题型:多项选择题

※ [1~5]( ) . ( 3 )

4( ) .

A.

B.

C.

D.

题型:多项选择题

The teacher wants us to write a poem in English, which can _____ four, five or seven lines. [ ]

A. be made from

B. be made of

C. be made into

D. be made up of

题型:多项选择题

商品生产社会第一个世界性法律是《法国民法典》。()

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