甲公司2004年3月购入乙公司的股票作为长期投资,拥有乙公司的股份数占乙公司有表决权

题型:问答题

问题:

甲公司2004年3月购入乙公司的股票作为长期投资,拥有乙公司的股份数占乙公司有表决权股份数的60%,在乙公司董事会的9名成员中5名由甲公司派出,并且其中之一担任乙公司的董事长。乙公司2004年8月投资丙公司,拥有丙公司的股份数占丙公司有表决权股份数的30%,对丙公司的经营决策和财务政策具有重大影响,假设对丙公司的投资在活跃市场中没有报价,公允价值也不能可靠计量。

分析说明甲公司与乙公司的关系以及是否需要在会计报表附注中加以披露,说明甲公司应对乙公司的长期股权投资采用什么方法进行核算。

考点:在职联考会计硕士(MPAcc)综合知识会计硕士专业学位联考财务会计
题型:问答题

对变态心理有许多不同的理解,下列不属于对变态心理理解的概念是( )。

A.心理异常
B.心理障碍
C.心理疾病
D.神经病

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刘某,男,67岁,生气后突然昏倒,不省人事,牙关紧闭,口噤不开,两手握固,大小便闭,肢体强痉。若病情进一步发展而出现目合口张.鼻鼾息微,手撤肢冷,汗多,大小便自遗,肢体软瘫,舌痿,脉微欲绝,此时治宜()

A.清肝熄风,辛凉开窍

B.益气回阳,救阴固脱

C.豁痰熄风,辛温开窍

D.滋阴潜阳,熄风通络

E.开窍醒神,活血化瘀

题型:问答题

在一定温度下将3 mol A和1 mol B两种气体混合于2 L密闭容器中,发生如下反应:3A(g)+ B(g) C(g)+ 2D(g),2分钟末反应达到平衡状态,D的浓度为0.4 mol·L-1,求

(1)B的平衡浓度(写出计算过程)

(2)A的转化率(写出计算过程)

(3)达平衡时,容器内混合气体的平均相对分子质量比起始投料时____________(填“增大”、“减小”或“相等”)。

(4)达平衡后,若其他条件不变,再向容器中分别加入①3 mol A和1mol B或②1 mol C和2 mol D,重新达到平衡后,与第一次平衡时相比,A的体积分数______________。

A.①②都增大

B.①②都减小

C.①增大,②减小

D.②增大,①减小

题型:问答题

German Chancellor Angela Merkel won over German voters in the Federal Election on Sept. 27. Can she now be won over by a French charm offensive (1) at repairing the relationship that was once at the heart of Europe That’s the question being asked in Paris, (2) top government officials are (3) talking about their desire to rekindle closer ties (4) their neighbors across the Rhine. (5) the end of World War II the Franco-German relationship has been the motor of European integration, the (6) force behind the creation of the European Union and, more recently, the introduction of the euro. But the ardor has (7) in this decade, particularly under Merkel, who has regularly struggled to (8) her irritation with French President Nicolas Sarkozy’s grandstanding. Sarkozy, (9) , has often been impatient with what he (10) Merkel’s lack of resolve.

The sometimes (11) personal rapport is a long way from the public shows of affection their predecessors staged, particularly Helmut Kohl and FranCois Mitterrand, who movingly held (12) in 1984 in a Verdun cemetery. There’s been tension on (13) , too. Charles Grant, director of the London-based think tank Centre for European Reform, points out that France and Germany have been (14) on issues from how best to reflate their economies during the economic (15) to the smartest strategies for dealing with Russia.

But influential movers in France are now (16) to put the relationship back on a friendlier footing. In a recent paper French think tank Institute Montaigne (17) an ambitious agenda for the two nations, (18) that a new impetus is needed if Europe’s voice is to be heard in a world (19) of big new players, such as Brazil and India, and at a time when President Obama seems fax more (20) with China and the rest of Asia than with America’s traditional allies in Europe.

13()

A.principle

B.business

C.cooperation

D.policy

题型:问答题

皮下出血面积的直径多大称为紫癜()

A.<2mm

B.2~3mm

C.3~5mm

D.>5mm

E.以上均可

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