为购建固定资产而发生的借款利息资本化金额,应列示在现金流量表“购建固定资产、无形资产

题型:判断题

问题:

为购建固定资产而发生的借款利息资本化金额,应列示在现金流量表“购建固定资产、无形资产和其他长期资产支付的现金”项目中。

考点:会计资格考试初级会计(会计实务)2015年初级会计实务真题(一)
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下列地区全都有太阳直射现象的是[ ]

A、温带地区

B、低纬度地区

C、热带地区

D、中纬度地区

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Access数据库包括表、查询、窗体、报表、 【8】 、宏和模块等基本对象。

题型:判断题
     Complete the following passage by using the words in the box. Each word can only be used once. Note that there is one word more than you need
A. occurred    B. extended      C. tragedy       D. fined       E. ignore
F.  concerns   G. suspension     H. inevitably     I. illegal        J. must-have
     The launch of Apple's iPhone 4s tempted thousands of buyers to its two outlets in Beijing on the cold winter night of Jan 12th. But the size of the crowds brought a sudden __(1)__ of sales of the iPhone 4s on the morning of Jan 13th and one store in Beijing didn't open at all, because the growing crowd of eager Apple followers created safety__(2)__.
     This is not the first time Apple's marketing strategy(策略) has caused such trouble among the buying public, for similar trouble __(3)__  in January last year when the first release launch of the iPhone 4 was made.
Apple's clever marketing has made the company's products __(4)__lifestyle accessories(附件) for many, but this strategy will __(5)__ result in mass rushes and disturbances and if it continues with this marketing strategy, it is only a matter of time before one of its product launches ends in __(6)__.
     Intentionally fuelling demand by limiting a product release to create a state of panic among consumers, who fear they may not get their hands on their objects of desire, is not only immoral but also__(7)__.
    Apple should take the lessons from the experience of Unilever(联合利华). The giant consumer goods company was __(8)__  2 million yuan in May 2011 by the Chinese government for repeatedly spreading rumors(谣言) of price rises.
    Apple has the ability to make it easier for consumers to order new products online or by telephone. Apple cannot afford to__(9)__the Chinese market, so it has no excuse for not changing its strategy so as to avoid such incidents in the future.
题型:判断题

某市远郊区,拟在既远离居民区,又远离饮水源的一片荒砂地,建立一个生活垃圾填埋场,生活垃圾填埋场选址需考虑的环境因素和当地的经济因素十分重要,垃圾填埋场防渗施工非常关键。

垃圾填埋场对环境的影响不包括( )。

A.附近居民的正常生活

B.附近道路交通

C.饮用水源不安全

D.正常工业生产

题型:判断题

湿疮相当于西医学的( )

A.接触性皮炎
B.湿疹
C.异位性皮炎
D.神经性皮炎
E.自体敏感性皮炎

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