有一宗房地产,假设使用年期为无限,未来第1年年纯收益为100万元,资本化率为10%,

题型:问答题

问题:

有一宗房地产,假设使用年期为无限,未来第1年年纯收益为100万元,资本化率为10%,若(1)未来各年的纯收益在上一年的基础上增加1万元;(2)未来各年的纯收益在上一年的基础上增长1%。

要求:试确定两种情况下该宗房地产的评估价值各为多少。

考点:资产评估师资产评估资产评估
题型:问答题

(5分)普通黄铜仅由铜和锌组成,广泛用于制造板材、管材等,也用于铸造机械零件。为测定黄铜中铜的质量分数,取样品10 g,分四次向其中加入稀硫酸使之充分反应,实验数据记录如下表:

 第一次第二次第三次第四次
加入稀硫酸的质量/g 10101010
剩余固体的质量/g 8.77.477
认真分析数据,回答下列问题:

(1)该过程中发生反应的化学方程式为                          

(2)黄铜中铜的质量分数为               

(3)加入的稀硫酸溶液中硫酸的质量分数是                 。(写出计算过程)

题型:问答题

控制性详细规划在用地的功能方面需做出强制性内容的是:

A.停车场

B.出人口

C.基础设施配套

D.交通管制措施

题型:问答题

A公司的财务经理在复核20×9年度财务报表时.对以下交易或事项会计处理的正确性难以作出判断:
(1)为减少交易性金融资产市场价格波动对公司利润的影响,20×9年1月1日,A公司将所持有B公司股票从交易性金融资产重分类为可供出售金融资产,并将其作为会计政策变更采用追溯调整法进行会计处理。20×9年1月1日,A公司所持有B公司股票共计300万股,其中200万股系20×8年1月5日以每股12元的价格购入,支付价款2400万元,另支付相关交易费用8万元;100万股系20×8年10月18日以每股11元的价格购入,支付价款1100万元,另支付相关交易费用4万元。20×8年12月31日,B公司股票的市场价格为每股10.5元。A公司估计该股票价格为暂时性下跌。
20×9年12月31日,A公司对持有的B公司股票按照年末公允价值进行了后续计量,并将其公允价值变动计入了所有者权益。20×9年12月31日,B公司股票的市场价格为每股10元。
(2)为减少投资性房地产公允价值变动对公司利润的影响,从20×9年1月1日起,A公司将出租厂房的后续计量由公允价值模式变更为成本模式,并将其作为会计政策变更采用追溯调整法进行会计处理。A公司拥有的投资性房地产系一栋专门用于出租的厂房,于20×6年12月31日建造完成达到预定可使用状态并用于出租,成本为8500万元。
20×9年度,A公司对出租厂房按照成本模式计提了折旧,并将其计入当期损益。
在投资性房地产后续计量采用成本模式的情况下,A公司对出租厂房采用年限平均法计提折旧,出租厂房自达到预定可使用状态的次月起计提折旧,预计使用25年,预计净残值为0。在投资性房地产后续计量采用公允价值模式的情况下,A公司出租厂房各年末的公允价值如下:20×6年12月31日为8500万元;20×7年12月31日为8000万元;20×8年12月31日为7300万元;20×9年12月31日为6500万元。
(3)20×9年1月1日,A公司按面值购入C公司发行的分期付息、到期还本债券35万张,支付价款3500万元。该债券每张面值100元,期限为3年,票面年利率为6%,利息于每年末支付。A公司将购入的C公司债券分类为持有至到期投资,20×9年12月31日,A公司将所持有C公司债券的50%予以出售,并将剩余债券重分类为可供出售金融资产,重分类日剩余债券的公允价值为1850元。除C公司债券投资外,A公司未持有其他公司的债券。A公司按照净利润的10%计提法定盈余公积。
本题不考虑所得税及其他因素。
要求:

根据资料(1),判断A公司20×9年1月1日将持有B公司股票重分类并进行追溯调整的会计处理是否正确,同时说明判断依据;如果A公司的会计处理不正确,编制更正的会计分录。

题型:问答题

在面向对象方法中,信息隐蔽是通过对象的 【2】 性来实现的。

题型:问答题

Eddie McKay, a once forgotten pilot, is a subject of great interest to a group of history students in Canada.
It all started when Graham Broad, a professor at the University of Western Ontario, found McKay’s name in a footnote in a book about university history. Mckay, was included in a list of university alumni who had served during the First World War, but his name was unfamiliar to Broad, a specialist in military history. Out of curiosity, Broad spent hours at the local archives in a fruitless search for information on McKay. Tired and discouraged, he finally gave up. On his way out, Broad’s glance happened to fall on an exhibiting case showing some old newspapers. His eye was drawn to an old picture of a young man in a rugby uniform. As he read the words beside the picture, he experienced a thrilling realization. "After looking for him all day, there he was, staring up at me out of the exhibiting case," said Broad. Excited by the find, Broad asked his students to continue his search. They combed old newspapers and other materials for clues. Gradually, a picture came into view.
Captain Alfred Edwin McKay joined the British Royal Flying Corps in 1916. He downed ten enemy planes, outlived his entire squadron as a WW1 flyer, spent some time as a flying instructor in England, then returned to the front, where he was eventually shot down over Belgium and killed in December 1917. But there’s more to his story. "For a brief time in 1916 he was probably the most famous pilot in the world," says Broad. "He was credited with downing Oswald Boelcke, the most famous German pilot at the time." Yet, in a letter home, McKay refused to take credit, saying that Boelcke had actually crashed into another German plane.
McKay’s war records were destroyed during World War Two air bombing on London-an explanation for why he was all but forgotten.
But now, thanks to the efforts of Broad and his students, a marker in McKay’s memory was placed on the university grounds in November 2007. "I found my eyes filling with tears as I read the word ’deceased’ next to his name," said Corey Everrett, a student who found a picture of Mckay in his uniform. "This was such a simple example of the fact that he had been a student just like us, but instead of finishing his time at Western, he chose to fight and die for his country.\

What did the students find out about McKay

A. He trained pilots for some time.
B. He lived longer than other pilots.
C. He died in World War Two.
D. He was downed by the pilot Boelcke.

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