统计分析表明,“关键的事总是少数,一般的事常是多数”,这意味着控制工作最应重视___

题型:单项选择题

问题:

统计分析表明,“关键的事总是少数,一般的事常是多数”,这意味着控制工作最应重视______。

A.突出重点,强调例外

B.灵活、及时和适度

C.客观、精确和具体

D.协调计划和组织工作

考点:在职联考GCT(语文)工程硕士(GCT)语文
题型:单项选择题

计算机:

甲公司系增值税一般纳税人,适用的增值税税率为17%。甲公司2012年发生如下与长期股权投资有关的业务:

(1)甲公司于2012年1月1日以一项专利权和一批库存商品作为对价从乙公司的原股东处取得乙公司30%的股份,能够对乙公司的生产经营决策产生重大影响。投资日,甲公司该专利权的账面原价为1500万元,已计提摊销300万元,当日的公允价值为1300万元;库存商品的成本为600万元,已计提存货跌价准备50万元,当日的公允价值为600万元。

(2)2012年1月1日,乙公司可辨认净资产的公允价值为4500万元,账面价值为4000万元。除一项管理用固定资产外,乙公司其他资产的公允价值与账面价值均相同。该管理用固定资产的账面原价为2000万元,已计提折旧1000万元,未计提减值准备,当日的公允价值为1500万元,尚可使用年限为10年,采用年限平均法计提折旧。

(3)2012年6月25日,甲公司将其生产的一台机器设备销售给乙公司,乙公司购入后作为管理用固定资产核算,当日达到预定可使用状态,投入使用。甲公司该机器设备的成本为500万元,未计提存货跌价准备,销售价格为800万元。乙公司对该机器设备采用年限平均法计提折旧,预计使用年限为5年,预计净残值为0。

(4)2012年度,乙公司实现净利润1000万元,期末其持有的可供出售金融资产公允价值下跌使资本公积减少300万元(估计为暂时性下跌)。

假定不考虑除增值税以外其他因素的影响。

要求:

(1)计算甲公司对乙公司长期股权投资的初始投资成本,并编制甲公司2012年度取得乙公司长期股权投资的会计分录。

(2)计算甲公司2012年年末应确认投资收益的金额,并编制相应的会计分录。

(3)计算甲公司2012年年末对乙公司长期股权投资的账面价值。

题型:单项选择题

皮类中药的粉末中,一般不应含有的特征是

A.筛管

B.导管

C.石细胞

D.分泌组织

E.木纤维

题型:单项选择题

单纯二尖瓣狭窄患者可有()

A.左房扩大,右房缩小

B.右房扩大,左房缩小

C.右室缩小,左房扩大

D.左室缩小或正常,左房扩大

E.左房扩大,左室扩大

题型:单项选择题

There are some very good things about open education .This way of teaching allows students to grow as people ,and to develop their own interests in many subjects .Open education allows students to be responsible for (负责)their  own education, as they are responsible for what they do in life .Some students do badly in traditional classrooms. The open classroom may allow them to   enjoy learning .Some students will be happier in an open education school .  They will not have to worry about grades or rules .For students who worry   about these things a lot, it is a good idea to be in an open classroom.  

But many students will not do well in an open classroom. For some students ,there are too few rules .These students will do little in school. They will not make good use of open education. Because open education is so different from traditional education, these students may have a problem of getting used to making so many choices. For many students it is important to have some rules in the classroom. They worry about the rules even when there are no rules .Even a few rules will help this kind of students. The last point about open  education is that some traditional teachers do not like it .Many teachers do not believe in open education. Teachers who want to have an open classroom may have many problems at their school.

You now know what open education is .Some of its good points and bad points have been explained .You may have your own opinion about open education. The writer thinks that open education is a good idea, but only in theory. In actual fact, it may not work very well in a real class or school. The writer believes that most students, but of course not all students, want some structure in their classes. They want and need to have rules. In some cases, they must be made to study some subjects .Many students are pleased to find subjects they have to study interesting. They would not study those subjects if they did not have to.

小题1:Open education allows students to         .

A.grow as they are educated

B.be responsible for their future

C.develop their own interests

D.discover subjects outside class小题2:Some students like open education but some students will do little in an open classroom because      .

A.there are too few rules

B.they hate activities

C.open education is similar to traditional education

D.they worry about the rules小题3:Which of the following is Not mentioned in the passage?

A.Some traditional teachers do not like open education.

B.Many teachers do not believe in open education.

C.Teachers may have problems in open classroom.

D.The teachers’ feelings and attitudes are important to the students.小题4:Which of the following can best summarize(总结)the passage?

A.Open education is a really complicated idea.

B.Open education is better than traditional education.

C.Teachers dislike open education.

D.Open education is a good idea in practice.

题型:单项选择题

与Winsows系统不一样的是UNIS/Linux操作系统中不存在预置帐号。()

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