根据《企业会计准则第2号——长期股权投资》的规定,长期股权投资采用权益法核算时,下列

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问题:

根据《企业会计准则第2号——长期股权投资》的规定,长期股权投资采用权益法核算时,下列各项最终不会引起长期股权投资账面价值变动的是。

A.被投资单位持有的可供出售权益工具的公允价值上升

B.被投资单位发生净亏损

C.被投资单位计提盈余公积

D.被投资单位宣告发放现金股利

考点:中级会计实务第五章长期股权投资第五章长期股权投资题库
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我会根据图片和所提供的首字母完成对话。
1. — Who's that g___________?
— She is my f___________, Amy.
2. — What's the c___________ doing?
— It's s___________.
3. — What's the w___________ like today?
— It's w___________.
4. It's r___________ outside. Take your u___________.
5. — H___________ do you go to Shanghai?
— I go there by s___________.
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.

I'm usually fairly doubtful about any research that concludes that people are either happier or unhappier or more or less certain of themselves than they were 50 years ago. While any of these statements might be true, they are practically impossible to prove scientifically. Still, I was struck by a report which concluded that today's children are significantly more anxious than children in the 1950s. In fact, the analysis showed, normal children aged 9 to 17 exhibit a higher level of anxiety today than children who were treated for mental illness 50 years ago.

Why are America's kids so stressed? According to the report there are two main causes: increasing loneliness ─ brought on by high divorce rates and little communication with society, among other things ─ and a growing perception that the world is a more dangerous place.

Given that we can't turn the clock back, adults can still do plenty to help the next generation handle such difficulties. At the top of the list is giving children a better appreciation of the limits of individualism (个人主义). No child is an island. Strengthening social ties helps protect individuals against stress. To help kids build stronger connections with others, you can pull the plug on TVs and computers. Your family will thank you later. They will have more time for face-to-face relationships, and they will get more sleep.

Limit the amount of virtual  violence your children are exposed to. It's not just video games and movies; children see a lot of murder and crime on the local news. Keep your expectations for your children reasonable. Many highly successful people never attended Harvard or Yale. Make exercise part of your daily routine. It will help you deal with your own anxieties and provide a good model for your kids. Sometimes anxiety is unavoidable. But it doesn't have to ruin your life.

1. The author thinks that the conclusions of any research comparing people's state of mind today with people’s state of mind in the past are______.

A. surprising   B. confusing      C. interesting        D. questionable

2. What does the author mean when he says, “we can't turn the clock back” (Paragraph 3)?

A. It's impossible to slow down the pace of change.

B. The social reality children are facing cannot be changed.

C. Lessons learned from the past should not be forgotten.

D. It's impossible to forget the past.

3. According to the analysis, compared with normal children today, children treated as mentally ill 50 years ago____.

A. had little communication with friends 

B. were probably less self-centered  

C. probably suffered less from anxiety

D. were considered less individualistic

4. The first and most important thing parents should do to help their children is ____.

A. to provide the children with a safer environment

B. to lower their expectations for the children

C. to get the children more active socially

D. to set an example for the children to follow

5. What conclusion can be drawn from the passage?

A. Anxiety, though unavoidable, can be dealt with.

B. Children's anxiety has been taken too seriously.

C. Children's anxiety can disappear with more parental care.

D. Anxiety, if properly controlled, may help children become mature.

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白盒测试法

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建国初期,学习苏联新闻工作经验活动出现高潮的时间是( )

A.1952年

B.1953年

C.1954年

D.1955年

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西六宫指的是哪六宫?

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