企业持有上市公司限售股权(不包括股权分置改革中持有的限售股权),对上市公司不具有控制

题型:判断题

问题:

企业持有上市公司限售股权(不包括股权分置改革中持有的限售股权),对上市公司不具有控制、共同控制或重大影响的,可以划分为可供出售金融资产,也可将其划分为以公允价值计量且其变动计入当期损益的金融资产。( )

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

阅读下面的短文,根据短文内容回答问题。

     It began with one red paper clip (回形针) and ended with a house. Kyle MacDonald, a 26-year-old

Canadian, got a three-bedroomed house through 14 trades (交换) that started with a single red paper clip.

     Encouraged by Kyle's successful experience, now more and more young people around the world

are starting their own trading activities. They set up websites where people can trade things they do not

usually use with other people. A website called Peerflix allows people to trade their used DVDs. These

traders usually prefer face-to-face tracing, which means they don't have to worry about who is going to

pay for the delivery (递送).

     Last year, a young girl in Beijing decided to follow the example of Kyle. She started with a paper clip

and hoped to get a house in the end. After several trades she now has a piano which is worth more than

10,000 yuan. But she may still have a long way to go.

     You may be puzzled about why people are doing this. In fact, everyone in the trade activities gets things

that are useful to them. Just as Kyle said, "What's more important to a man dying of thirst in the desert-one

million dollars or a glass of water?" Kyle's words probably show why these trades are popular among young

people.

1. What did Kyle get in the end through 14 trades?

    __________________________________________________________

2. Where can people trade things they do not usually use? 

    __________________________________________________________

3. Why do these traders usually prefer face-to-face trading? 

    __________________________________________________________

4. How can the Chinese girl's dream come true? 

    __________________________________________________________

5. Why are the trade activities popular among young people? 

    __________________________________________________________

题型:判断题

痉挛型脑瘫呈剪式肢位病人可应用()。

A.先天性髋脱位矫形器

B.髋内收、外展矫形器

C.髋大腿矫形器

D.大腿矫形器

E.以上都不是

题型:判断题

下列固体溶于水后,溶液温度升高的是

①氢氧化钠   ②氯化钠 ③硝酸铵  ④生石灰

A.①②③

B.①②③④

C.①②

D.①④

题型:判断题

胸部后前位上,正常成人的心胸比值不应大于_________,右下肺动脉干宽径不应大于_________。

题型:判断题

下列哪种语言不属于规范化语言()。

A.分类语言

B.叙词语言

C.关键词语言

D.标题词语言

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