下列事项中,不属于会计政策变更的是()。 A.对以交易为目的的股票投资的期末计价由成

题型:单项选择题

问题:

下列事项中,不属于会计政策变更的是()。

A.对以交易为目的的股票投资的期末计价由成本与市价孰低改为以公允价值计量

B.将经营租出的办公楼由成本模式改为以公允价值模式计量

C.坏账准备计提比例的变更

D.所得税的会计处理由应付税款法改为资产负债表债务法

考点:注册会计师第二十二章会计政策、会计估计变更和差错更正第二十二章会计政策、会计估计变更和差错更正题库
题型:单项选择题
Lucy's parents _____ on Sunday.

A. always play

B. plays always

C. always plays

D. play always

题型:单项选择题

阅读理解。

     Put 2 February in your diary! It is World Wetlands Day! This special day was first celebrated in 1997

and it is celebrated every year.

     The celebration is a call for action. It is a way to show people how important and useful the wetlands

are  for  humans. On  World  Wetlands  Day,  people  around  the  world  take  part  in  many wetlands

activities.  Children  draw  pictures  to  advertise  the day.  People  get  together  to  clean up their local

wetlands.

     Wetlands help protect nature and  fresh  water.  In  wetlands, there  are many small animals such as

lizards,  frogs,  dragonflies  and butterflies. They play an important part in keeping the balance of nature.

All plants and animals are part of the food chain (食物链). If the small, wetland animals die, some other

animals in the food chain will have nothing to eat. They will also die.

     People need the wetland to keep the balance of nature in the world. If we don't protect nature today,

it will be gone tomorrow.

1. We should write down ________ in our diary. It is World Wetlands Day.

A. importance      

B. 2 February        

C. celebration    

D. 1997

2. People celebrate World Wetlands Day ________ .

A. at home    

B. on their own    

C. all over the world  

D. at local meetings

3. Children in many countries ________ on World Wetlands Day.

A. make boats to pick up rubbish          

B. take part in dragon-boat races

C. draw pictures to do advertising          

D. listing to talks about the wetlands

4. There will be ________ in the future if there are no wetlands.

A. less fresh water for people         

B. no wild animals any more

C. not any humans                  

D. no trees and no plants

5. Small animals in and around wetlands are important because _________ .

A. they are part of the balance of nature and the food chain    

B. there may be no water without them

C. they are able to keep wetlands full of life

D. bigger animals are more dangerous

题型:单项选择题

王宏和李明是要好的朋友。王宏是学气象的,每天要做天气预报。李明是学哲学的,爱和人辩论。某个星期六的中午,两人在一块吃饭,王宏急着要走,说要去加班,准备明天的天气预报。李明说:“何必着急做天气预报还不容易。你只要说明天有50%的概率降水就行了。如果真的下了雨,你可以说我预报准确。因为你说过有50%的概率降水;如果明天没有下雨,你也没错,因为你预言有50%的概率不降雨。因此,你总是对的。”
以下哪项论述最科学地指出了李明论断的错误

A.一个天气预报员的水平高低不是仅用某一次预报是否符合天气实际情况来判断的。
B.李明的说法不对。如果明天真的下雨了,只有预报降水概率100%才算预报正确,其他预报都不对。
C.李明的说法有问题。如果明天没有下雨,只有预报降水概率0%才算预报正确,其他预报都算错。
D.李明的说法揭示了现在天气预报方式的弊端。用百分率做天气预报不科学,应该像原来那样,明确地预报有雨或无雨。
E.用百分率做天气预报是一种推卸责任的办法,就和算命先生给人算卦一样,都是些模棱两可的话。你说让人信还是不信

题型:单项选择题

利用平衡梁可以改变吊索的受力方向,避免起重机绳索与物体摩擦而损伤物件,也可以增加起重机起升的有效高度,增大()。

A、吊装重量

B、吊装变形

C、吊装范围

D、吊装视野

题型:单项选择题

对流行性出血热的典型皮肤出血点特征性,描述正确的是()

A.针头帽大小,条索状或搔抓样排列

B.致密簇状,沿肋间隙排列

C.红色斑丘疹,皮肤皱褶部位皮疹密集出血,呈紫色线状

D.淡红色斑丘疹,疹间皮肤正常

E.玫瑰红色皮疹,分批出现于前胸和腹部

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