股份有限公司采用溢价发行股票方式筹集资本,其“股本”科目所登记的金额是()。A.实际

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问题:

股份有限公司采用溢价发行股票方式筹集资本,其“股本”科目所登记的金额是()。

A.实际收到的款项

B.股票面值与发行股票总数的乘积

C.发行总收入减去支付给证券商的费用

D.发行总收入加上支付给证券商的费用

考点:会计从业第五章借贷记账法下主要经济业务的账务处理第五章借贷记账法下主要经济业务的账务处理题库
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适合原型化开发的准则很多,下列哪一项不是有效的准则

A.自行设计报表生成

B.使用熟悉的功能集

C.从一个小系统结构集导出

D.从小的输入编辑模型集合导出

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依照现行企业所得税的规定,下列保险费不得在税前扣除的是( )。

A.基本养老保险

B.补充养老保险

C.运输保险

D.纳税人为其雇员个人投保的人寿保险

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按光源的位置,晕渲可以分为()、()和综合光照晕渲。

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Passage Three

Believe it or not,optical illusion can cut highway crashes.

Japan is a case in point.It has reduced automobile crashes on some roads by Rearly 75 percent using a simple optical illusion.Butst.ripes,called chevrons(人字形),painted on ther rads make drivers think that they are driving faster than they really are,and thus drivers slow down.

Now the American Automobile Association Foundation for Traffic Safety in Washington D.C. is planning t。repeat Japan’s success.Starting next year,the foundati。n will paint cheyrons and。ther pattems of stripes on selected roads around the country to test how well the patterns reduce highway erashes.

Excessive(too great)speed plays a major role in as much as one fifth of all fatal traffic accidents, according to the foundation.To help reduce those accidents,the foundation will conduct its tests in areas where speed-related hazards(danger)are the greatest curves,exit slopes,traffic circles,and bridges.

Some studies suggest that straight,horizontal bars painted across roads can initially cut the average speed of drivers in half.However,traffic。ften returns to full speed within months as driVers become used to seeing the painted bars.

Chevrons,scientists say,not only give drivers the impression that they are driving faster than they reallv are but als0 make a lane appear to be narrower.The result is a longer lasting reduction in highway speed and the number of traffic accidents.

On roads painted with chevrons,drivers tend to feel that().

A.thev should avoid speed.related hazards

B. they are driving in the wrong lane

C. they should slow down their speed

D. they are coming near to the speed limit

题型:单项选择题

生脉散与四逆汤均可救急,如何区别运用?

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