关于亏损合同的会计处理正确的有()。A.亏损合同确认预计负债时,预计负债的计量应当反

题型:多项选择题

问题:

关于亏损合同的会计处理正确的有()。

A.亏损合同确认预计负债时,预计负债的计量应当反映退出该合同的最低净成本,即履行该合同的成本与未能履行该合同而发生的补偿或处罚两者之中的较低者

B.如果与亏损合同相关的义务不可撤销,企业就存在了现实义务,同时满足该义务很可能导致经济利益流出企业且金额能够可靠地计量的,应当确认为预计负债

C.待执行合同变为亏损合同的,合同存在标的资产的,应当对标的资产进行减值测试并按规定确认减值损失,在这种情况下企业通常不确认预计负债;如果预计亏损超过该减值损失,应将超过部分确认为预计负债

D.待执行合同变为亏损合同的,合同不存在标的资产的,亏损合同相关义务满足预计负债确认条件时,应该确认预计负债

考点:中级会计实务第十三章或有事项第十三章或有事项题库
题型:多项选择题

某全现浇高层公寓楼工程,建筑面积25000m2,地下1层,地上30层,占地面积5000m2。本工程施工现场主要生产、生活用水包括:混凝土搅拌、养护及冲洗搅拌机、模板用水(用水定额600L/m3),砌砖用水(用水定额200L/m3),抹灰用水(用水定额30L/m3),现场生活用水[50L/(人·班)]。根据施工进度计划,该工程最大用水日施工工程量为:混凝土75m3,砌墙20m3,抹灰200m3。工程施工采用单班制,高峰期施工人数最多达350人。

问题

确定供水管道管径(设管网中的水流速v为1.3m/s)。

题型:多项选择题

瓦格纳的歌剧()中描述了中世纪时期著名的名歌手扎克斯的事迹。

A.《前进时代的扎克斯》

B.《汤豪瑟》

C.《纽伦堡的名歌手》

D.《汉斯.扎克斯》

题型:多项选择题

求助者,女性,18岁,高中三年级学生。主诉:紧张,害怕,注意力不集中,伴睡眠障碍四个月。求助者自述:我是一名高中生,还有几个月就要高考了,可是我越来越害怕考试。我平时学习很刻苦,学习成绩在班里一直名列前茅,老师对我抱有很大的希望,说只要发挥正常,考上重点大学是没有问题的。我家邻居都知道我学习不错,都以我为榜样教育自己的孩子。可是我越来越害怕考试,即使考试名列前茅,我也认为是别人没发挥好,担心自己是否真正学好了。最苦恼的、最着急的是现在不能集中精力上课,有时会觉得脑子里一片空白。别人都能集中精力上课,而我却不能,这样下去,成绩就会很快地滑落下去,将来也许连普通大学都考不上了。一想到这些我心里就难受。咨询师观察、了解到的情况:求助者由母亲陪伴而来,很紧张,一直低着头,说着说着哭了起来。从其母亲处了解到:求助者自幼就观察到奶奶总和母亲吵架,二叔家比自己家有钱,认为奶奶嫌自家里穷而偏向二叔家。父母亲都是高中毕业,没什么本事,父亲是普通工人,母亲下岗在家,因为没钱送礼,再就业的机会被别人抢去了,家里确实挺困难的。父母从小就教育她今后一定要争气,将来必须上大学。求助者很懂事、很要强,常说一定要考上大学,学金融专业,将来多挣钱孝敬父母。最近发现她回家后,脾气特别大,有时还偷偷地哭。求助者从小性格内向,很少和别的同学来往,学习很用功,因此学习成绩特别好。历年体检正常。心理测验的结果:焦虑自评量表(SAS)标准分为80分。依据以上案例,回答以下问题:

还应收集该求助者哪些方面的资料?

题型:多项选择题

Win a week in England!

You still don’t know what to do this summer? Well, here’s your chance to win a one-week language course in Kent, England! Free4Fun and ETC (English Travel Connections) are giving  away two trips to Rochester. This historic city is less than an hour’s drive from London and close  to the sea resort of Herne Bay. It is also the home of one of England’s most famous writers,  Charles Dickens. The town of Rochester is in Southeast England. Charles Dickens often wrote  about it in his books. His home, Gad’s Hill, is there, too. A popular attraction is Rochester Castle, a large Norman fortress(堡垒). It was built in the 11th century and rebuilt during the 14th century. Other attractions are Rochester Cathedral, which was built during the 13th century, and Dickens Centre. It has got its name in honour of Dickens himself.

The trip to England includes:

*  travel by train (via the Eurotunnel) to and from any railway station in Germany

*  room and full board with a guest family for one week

*  language course in small groups

*  two trips to London

*  large choice of sports and entertainment

*  German-speaking advisors available 24 hours a day

Interested? All you have to do is to answer the following question:  When was Charles Dickens born?

So, take the chance and send your answer by 1 May to:

Free4Fun "Rochester"

Free4Fun, 24 Elphinstone Road, Hastings, 2FQ6VJ

fax: 089 / 85 763-103    e-mail: free4fun@netlight.com

The two winners will be contacted directly before 5 May. They will also be announced in the June issue of Free4Fun. Good luck!

For further information, contact:

phone: (03212) 144 43    fax: (03212) 144 42      e-mail: info@etc. com

小题1:What activities can you participate in during the trip?

A.Working as a language advisor.

B.Learning the German language.

C.Traveling by train with a guest family.

D.Enjoying sports and entertainment.小题2:If you want to win a prize you have to send your answer to         .

A.the June issue of Free4fun

B.free4fun@netlight. com

C.info@etc. com

D.ETC小题3:The persons        are likely to win the free trip.

A.who know the birth date of Charles Dickens

B.who are attracted by Rochester Castle

C.who are contacted and announced by Free4Fun and ETC

D.who know more about Charles Dickens’ works小题4:This ad was probably designed to target           .

A.Italians

B.Europeans

C.Germans

D.Americans

题型:多项选择题

下列关于脑室内出血叙述错误的是()

A.分原发性和继发性

B.原发性脑室出血最常见的原因是高血压脑出血

C.丘脑出血多破入第三脑室

D.壳核出血多破入侧脑室

E.小脑出血多破入第四脑室

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