下列关于会计要素中的负债,说法不正确的是()。A.如果把资产理解为企业所承担的义务,

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问题:

下列关于会计要素中的负债,说法不正确的是()。

A.如果把资产理解为企业所承担的义务,那么,负债就可以理解为企业的权利

B.负债是由于过去的交易、事项引起的,企业当前所承担的义务

C.负债将要由企业在未来某个时日加以清偿

D.预期在一年内到期清偿的债务属于短期债务

考点:土地估价理论与方法土地估价理论与方法题库
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第三部分:语法填空(共两节,满分20分,每小题1分)

根据文段内容或提示,填写正确的单词,每空只能填写一个单词。

A

No one knows exactly __31___ the earth began, as it happened so long ago. However, according to a __32___ (wide) accepted theory, the universe began ___33___ a “Big Bang” that threw matter in all directions…..What it was to become was __34___(certain) until between 4.5 and 3.8 billion years ago __35___ the dust settled into a solid globe. The earth became so violent __36___ it was not clear whether the shape would last or not…….People are__37__ (put) too much carbon dioxide into the atmosphere, which prevents heat from __38____(escape) from the earth into space. As a result of this, many scientists believe the earth may become too hot to live on. So __39____life will continue on the earth for millions of years to come will depend on whether this problem can be __40___(solve).

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下列各项,适用3%营业税税率的是( )。

A.服务业

B.金融保险业

C.交通运输业

D.房地产业

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完全垄断

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有一台PD调节器比例带PB=200%,给它加一个0.01MPa的阶跃输入信号后,其输出从0.02MPa立即增加到0.09MPa,以后不再变化,则比例输出量和微分时间Td分别为()。

A.0.025MPa,Td→∞

B.0.025MPa,Td=0

C.0.02MPa,Td→∞

D.0.02MPa,Td=0

题型:单项选择题

自外裂解

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