2012年1月1日,西颐公司支付价款700万元取得M公司10%的股权并将其划分为长期

题型:单项选择题

问题:

2012年1月1日,西颐公司支付价款700万元取得M公司10%的股权并将其划分为长期股权投资,采用成本法核算。当日,M公司可辨认净资产的公允价值为8000万元。2013年1月1日,西颐公司又支付价款2200万元取得M公司20%的股权,当日,M公司可辨认净资产的公允价值为10000万元。取得20%股权后西颐公司能够对M公司生产经营决策实施重大影响,因而改用权益法核算。西颐公司由成本法转换为权益法后,应予调整长期股权投资的初始投资成本金额为()万元。

A.300

B.200

C.100

D.0

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
题型:单项选择题

稀薄燃烧是指汽油在较大空/燃比(空气与燃油气的体积比)条件下的燃烧。随着全球能源危机的加剧,稀薄燃烧技术的研究受到了人们的重视,但稀薄燃烧时,常用的汽车尾气净化装置不能有效地将NOx转化为N2。不同空/燃比时汽车尾气中主要污染物的含量变化如下图所示。

(1)稀薄燃烧技术除能节约能源外,还具有的优点是_____________(填一项)。排放到大气中的NOx会导致酸雨、____________等环境问题(填一项)。

(2)某校化学研究性学习小组的同学在技术人员的指导下,按下列流程探究不同催化剂对NH3还原NO反应的催化性能:NO、NH3混合气体-→催化反应器-→检测-→尾气处理。若控制其他实验条件均相同,在催化反应器中装载不同的催化剂,将经催化反应后的混合气体通过滴有酚酞的稀硫酸溶液(溶液的体积、浓度均相同)。为比较不同催化剂的催化性能,需要测量并记录的数据是____________。

 (3)若某一催化剂能同时催化NH3等还原性气体与NOx的反应。将该催化剂分别用于催化还原含等物质的量NOx的两种气体:①纯NO气体,②汽车尾气。消耗的物质的量较多的可能是___________(填字母),原因是_______________。A.① B.② C.都有可能

题型:单项选择题

(2011·四川理综·T20)如图所示,在匀强磁场中匀速转动的矩形线圈的周期为T,转轴O1O2垂直于磁场方向,线圈电阻为2.从线圈平面与磁场方向平行时开始计时,线圈转过60°时的感应电流为1A.那么

A.线圈消耗的电功率为4W

B.线圈中感应电流的有效值为2A

C.任意时刻线圈中的感应电动势为e = 4cos

D.任意时刻穿过线圈的磁通量为=sin

题型:单项选择题

I was eight when my neighbors got a TV. It was small and expensive, but that didn’t matter. IT WAS WONDERFUL. Everyone in the building came up to the fifth floor to see this latest wonder of the modern world. That was in 1948.

Soon, a lot of people got a TV, but not us. My parents didn’t think it was good for children. Being a good son, I didn’t argue with them. But I secretly watch TV—at my friends’ homes.

By 1955, televisions weren’t so expensive and were much larger. My parents still thought they were not good for us, but my sisters insisted, saying they were the only people in the neighborhood who didn’t have one. All their friends talked about certain programs and actors, but they couldn’t. Their friends laughed at them, which made them feel very unhappy. My youngest sister cried, saying she was never going back to school and that life without a TV wasn’t worth living. Nothing my parents said made her feel better. The next morning, without telling us, they went out and got a new TV.

When we were young our parents allowed us to watch TV for two hours a night. And we couldn’t watch until our homework was finished. But after a year or two, TV wasn’t exciting or new anymore. It became just another part of our lives like shoes or soap. My parents still had fears about TV. We were going to forget how to read, and TV was going to fill our minds with violence, they said.

Today people still argue about the value of TV. Nobody can deny the power of TV, which has a powerful influence on our lives. On average, Americans spend 30 hours a week watching TV. Is this influence good or bad? This is an unanswerable question indeed: It is hard enough to measure influence; and it is even harder to decide what is good and what isn’t. What is good, I suppose, is that many people are concerned about TV’s influence and that we have the power to change what we don’t like.

The people of Monhegan Island, 18 kilometers away off the coast of Maine, don’t have electricity, and they decided; once again, that they liked that way. Electricity, they think, would make life too easy and spoil their way of life. Maybe the young people wouldn’t want to go to town dances anymore. Maybe they would be more interested in staying at home and watching TV.

小题1:How old was the author, when their family got a TV?

A.About 15.

B.8.

C.18.

D.About 10.小题2:The author’s parents finally decided to buy a TV because _______.

A.they wanted to meet their daughters’ needs .

B.the children couldn’t go to school without a TV

C.the sisters would like to be like their friends

D.they had to do as the youngest daughter told them to小题3:The author thinks “to judge whether a TV’s influence is good or bad” is ________.

A.concerning

B.hard

C.meaningless

D.important小题4:The last paragraph is written to show ________.

A.the disadvantage of TV

B.TV influences people a great deal

C.the advantage of TV

D.we can change what we don’t like

题型:单项选择题

社区护理程序的五个步骤正确的是()

A.计划一评估一诊断一实施一评价

B.评估一诊断一计划一实施一评价

C.诊断一评估一计划一实施一评价

D.评估一计划一诊断一实施一评价

E.计划一诊断一评估一实施一评价

题型:单项选择题

有些人平时什么都不做,每天雇保姆到家里干活,对此现象你如何看待?你平时是怎么做的?

更多题库