长期股权投资核算从权益法改为成本法后,被投资单位宣告分派的现金股利,属于已计入投资账

题型:判断题

问题:

长期股权投资核算从权益法改为成本法后,被投资单位宣告分派的现金股利,属于已计入投资账面价值的,不应确认为投资收益。( )

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:判断题

设计人交付设计文件完成合同约定的设计任务后,发包人从项目预期效益考虑要求增加部分专业工程的设计内容。由于设计人当时承接的设计任务较多,在发包人要求的时间内无力完成变更增加的工作,故发包人征得设计人同意后,将此部分的设计任务委托给另一设计单位完成。变更设计完成并经监理工程师审核后发给承包人施工,但因设计原因出现质量事故,则事故的责任应由( )。

A.设计人承担

B.承接变更的设计人承担

C.设计人与承接变更的设计人共同承担

D.承接变更的设计人与监理工程师共同承担

题型:判断题

计算投资组合的收益率最通用的方法是______。

A.加权平均投资组合收益率
B.投资组合复利收益率
C.投资组合期限收益率
D.投资组合内部收益率

题型:判断题

在工业性大型电除尘器中主要采用()清灰。

题型:判断题

Due to a constantly (66) environment, a poor understanding of the user’s needs and preferences, as well as a (67) of willingness to modify (68) organizational structures and decision models, the full economic potential of Web Information Systems (WIS) has not been realized by now. The data object types of the (69) meta model, the Extended World Wide Web Design Technique (eW3DT), provide hypertext designers (70) a conceptual, user-centric framework and graphical notation for the construction of both, (71) and customized models, during the software development (72) of commercial WIS. A reference model as a normative concept represents an abstraction of a (73) company, its functional units, or its (Web) Information System and is intended to streamline the design and implementation of complex applications at (74) costs. As precondition for pursuing a partial globalization strategy, eW3DT (75) between technical and content-specific responsibilities for designing, implementing, and maintaining WIS.

(66)()

A.lack

B.since

C.big

D.lot

题型:判断题

根据《华夏银行固定资产贷款管理暂行办法》的规定,经营单位应定期对下列内容进行检查与分析,并建立贷款质量监控制度和贷款风险预警体系()

A、借款人和项目发起人的履约情况及信用状况

B、项目的建设和运营情况

C、宏观经济变化和市场波动情况

D、贷款担保的变动情况

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