针对资料(四)第1项至第6项,假定不考虑其他条件,逐项说明B公司的会计处理存在哪些不

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问题:

针对资料(四)第1项至第6项,假定不考虑其他条件,逐项说明B公司的会计处理存在哪些不当之处,并提出恰当的处理意见(不考虑相关税费或递延所得税的影响)。

考点:注册会计师注会职业能力综合测试2013年注册会计师《职业能力综合测试一》A卷真题及答案解析
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下列各组句子中加点词语的解释全都正确的一项是                   (    )

A.士大夫之族(类)过湘江,缘染溪(沿着)

攒蹙累积(收拢眉头)然后知吾向之未始游(从前)

B.假舆马者(凭借,利用)而致千里(达到)

而绝江河(横渡)与万化冥合(精神幽远)

C.举酒属客(劝酒)纵一苇之所如(往)

而闻者彰(清楚)萦青绕白,外与天际(交会)

D.正襟危坐(端正)知不可乎骤得(突然得到)则天地曾不能以一瞬(竟,简直)    而未始知西山之怪特(曾经)

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The world of the science-fiction 3-D film Avatar is so perfect that the line between fact and fiction has become somewhat blurred (模糊) .

Movie-goers have admitted being annoyed by depression at not being able to visit the planet Pandora. Set in the future when Earth's resources have been used up, director James Cameron's film tells the story of a company trying to exploit a rare mineral on a new planet. The humans clash with the natives — a peace-loving race of 7-foot-tall, blue-skinned creatures called the Na'vi, who exist in perfect harmony with nature.

Fans have flooded the Internet with their confused feelings. On the site Avatar Forums (论坛), the topic "Ways to deal with the depression of the dream of Pandora not being able to come true" has more than 1,000 posts. In a similar forum, Louis, one user, wrote: "When I woke up this morning after watching Avatar for the first time yesterday, the world seemed grey. It just seems so meaningless. I still don't really see any reason to keep doing things at all. I live in a dying world." On the Avatar site Naviblue, a fan calling himself Jorba has even asked others to join him in starting a real Na'vi tribe.

This fantasy world, with its wonderful plants and animal life, is brought to life by using impressive special effects. Many people believe that 2010 is the breakthrough year for the technology helped by 3-D movies such as Avatar. "It has taken the best of our technology to create this virtual world and real life will never be as perfect as it seems on screen. It makes real life seem more imperfect."

66. What is the best title of the text?   

A. A blockbuster movie: Avatar

B. The Avatar effect: movie-goers feel depressed after watching Avatar

C. 2010: a breakthrough year for. 3-D movies

D. Pandora: a perfect world

67. We can infer that Louis___________after watching the film Avatar.  

A. will cherish his present life more

B. feels disappointed about the real world

C. will intend to create a real Na'vi tribe

D. is proud of living on the earth

68. Thanks to the success of Av'atar, ___________.  

A. 3-D technology will probably develop quickly in 2010

B. most people look forward to living on another planet

C. many more science-fiction films will be made in the coming years

D. people have become more realistic about life

69. The underlined word "virtual" probably means___________.       

A. unreal         C. true         B. perfect       D. practical

70. According to the passage the natives on the planet are___________ 

A. not harmony with the nature    B. blue-haired race

C. peace-loving creatures         D. fond of fighting with human race

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高压试验变压器有何特点?

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自动增益AGC是指:()。

A.根据接收机中放输出电平高低来自动调节高中放电路的增益,使较强信号时的增益较小而较弱信号时增益较大,从而保持输出电平基本不变。

B.根据接收机中放输出电平高低来自动调节中放电路的增益,使较强信号时的增益较小而较弱信号时增益较大,从而保持输出电平基本不变。

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患者,女,20岁,急性扁桃体炎。表现为T38.9℃、咽痛、扁桃体肿大、充血、表面有脓点以及颌下淋巴结肿大。需青霉素治疗。

使用青霉素前需做过敏试验,皮试液的浓度为每毫升()

A.5U

B.10U

C.50U

D.500U

E.2500U

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