如果专门借款为外币借款,则在应予资本化的每个会计期间,汇兑差额的资本化金额为当期外币

题型:判断题

问题:

如果专门借款为外币借款,则在应予资本化的每个会计期间,汇兑差额的资本化金额为当期外币专门借款本金及利息所发生的汇兑差额。( )

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

It's quite strange that the man sleeps with his mouth ________ and his eyes________.

A.closed; open

B.closing; opened

C.closing; open

D.closing; opening

题型:判断题

慢性肺源性心脏病急性加重时,使用利尿剂可能引起().

A.低钾低氯性碱中毒

B.代谢性酸中毒

C.呼吸性酸中毒合并代谢性酸中毒

D.呼吸性碱中毒合并代谢性酸中毒

E.稀释性低钠血症

题型:判断题

阅读理解。

     The dog, called Prince, was a clever animal and a slave to Williams. From morning till night, when Williams

was at home, Prince never left his sight. The dog had a number of duties, for which Williams had patiently

trained him and, like the good pupil he was, Prince lived for the chance to show his abilities.

     When Williams wanted to put on his boots, he would say "Boots" very quietly and within seconds the dog

would drop them at his feet. At nine every morning, Prince ran off to the store, returning shortly not only with

Williams' daily paper but with a packet of cigarettes. A gun dog by breed (品种), Prince had a large soft mouth

for the safe carrying of hunted creatures, so the paper and the cigarettes came to no harm, never even showing

a tooth mark.

     Williams was a railway man, an engine driver, and he wore a uniform which smelled of oil fuel. He had to

work at odd times-"days", "late days" or "nights". Over the years Prince got to know these periods of work and

rest, knew when his master would leave the house and return, and the dog did not waste this knowledge. If

Williams overslept, as he often did, Prince barked at the bedroom door until he woke, much to the anger of the

family. On his return, Williams' slippers were brought to him.

     A curious thing happened to Williams during the snow and ice of last winter. One evening he slipped and

fell on the icy road somewhere between the village and his home. He was so badly injured that he stayed in bed

for three days; and not until he got up and dressed again did he discover that he had lost his wallet containing

over fifty pounds. The house was turned upside down in the search, but the wallet was not found. However,

two days later-that was five days after the fall, Prince dropped the wallet into Williams' hand. Very muddy and

wet through, the little case still contained fifty-three pounds, Williams' driving license and a few other papers.

Where the dog had found it no one could tell, but he had found it and recognized it probably by the slight oil

smell on the worn leather.

1. What does the passage tell us about gun dogs?

A. Their teeth are well-developed when they are very young.

B. They can carry back hunted birds without hurting them.

C. They are fed well, producing many young dogs.

D. They are the most intelligent of all dogs.

2. How did Prince perform his duties?

A. He did his best but was not often successful.

B. He did them unwillingly but got them over.

C. He had few opportunities to do them.

D. He was delighted to show them off.

3. Williams did not realize his loss until several days later because _____.

A. he trusted the dog to find the wallet

B. he had left the wallet on the train

C. he had no chance to feel in his pockets

D. he was busy with his work all the time

4. What might help Prince to find Williams' wallet?

A. The remaining smell of fuel on the case.

B. The photo on Williams' driving license.

C. The footprints of Williams' in the snow.

D. The strong smell of the worn leather.

5. What does the writer think of Prince?

A. Skillful and gentle.

B. Clever and amusing.

C. Proud and fierce.

D. Devoted and smart.

题型:判断题

取样示波器的非实时取样过程为什么能将高频信号变为低频信号?取样示波器能否观测单次性高频信号?

题型:判断题

下列关于吊杆装置和吊杆式起重机的试验描述不正确的有()。

Ⅰ每根吊杆应按规定的试验负荷进行试验;

Ⅱ试验程序或大纲应经船东同意;

Ⅲ试验所使用的配重物应有质量证明;

Ⅳ试验时,吊货杆应放置在可能使用的仰角位置。

A.Ⅰ、Ⅲ

B.Ⅱ、Ⅳ

C.Ⅰ、Ⅱ

D.Ⅲ、Ⅳ

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