下列租赁业务中应作为融资租赁业务的有()。A.甲公司租入一台设备,租赁期满时甲公司取

题型:多项选择题

问题:

下列租赁业务中应作为融资租赁业务的有()。

A.甲公司租入一台设备,租赁期满时甲公司取得所有权

B.乙公司租入一条生产线,租赁期占租赁资产使用寿命的80%

C.丙公司租入一台设备,最低租赁付款额的现值占资产公允价值的比例为80%

D.丁公司租人一条生产线,丁公司具有优惠购买选择权,且优惠购买价款远低于租赁期满时资产的公允价值

考点:注册会计师会计综合练习会计综合练习题库
题型:多项选择题

7,10,13,15,19,26,25,( )。

A.31

B.17

C.35

D.22

题型:多项选择题

阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

Getting up early has been regarded as a good habit since ancient times.Many years ago, people thought that if we went to bed early and got up early, we would be energetic the whole day.So, getting up early is of great importance to us all.

In fact, morning is the best time of a day.In the morning, the air is the freshest and people are usually in the best conditions.Many of us may have the experiences that we memorize some things more quickly and accurately in the morning than at any other time of the day.If we do some morning exercise or only take a short walk in the morning, we can build our bodies and become much healthier.Also we will have enough time to make a plan and get ready for our work or study of the day if we get up early.However, if we get up late, we'll probably have to do everything in a great hurry.

Let us remember getting up early is a good habit and try our best to keep it.If we stick to getting up early every day, we will certainly benefit a lot from it.

【写作内容】

1.以约30个词概括短文的要点:

2.然后以约120个词就“早起还是晚起好”这个主题发表你的看法,并包括以下要点:

(1)你是喜欢早起还是晚起;

(2)结合自己学习或生活的例子,说明你喜欢这样做的理由:

(3)你的父母或教师有何建议:

(4)你如何看待他们的建议。

【写作要求】

1.可以使用实例或其它论述方法支持你的论点,也可以参照阅读材料的内容,但不得直接引用原文中的句子:

2.标题自定

【评分标准】概括准确、语言规范、内容合适、篇章连贯。

题型:多项选择题

女,34岁。右侧听力下降,耳鸣2个月。MRI平扫及增强扫描如图示,最可能的诊断是()。

 

A.鼻咽癌

B.脑膜瘤

C.神经源性肿瘤

D.动脉瘤

E.未见异常

题型:多项选择题

撰写了《现代的国民经济与国民经济学批判的伦理的宗教的立场》一书的德国历史学派经济学家是(   )

A.李斯特

B.罗雪尔

C.希尔德布兰德

D.克尼斯

题型:多项选择题

在确定进出口商品成交价格时主要应当考虑哪些因素?

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