甲公司于2013年6月30日以本企业的固定资产对乙公司投资,取得乙公司60%的股份。

题型:单项选择题

问题:

甲公司于2013年6月30日以本企业的固定资产对乙公司投资,取得乙公司60%的股份。该固定资产原值1500万元,已计提折旧400万元,已提取减值准备50万元,当日该固定资产公允价值为1250万元。乙公司2013年6月30日可辨认净资产公允价值为2000万元,账面价值为1800万元,甲、乙公司在合并前没有关联方关系,不考虑其他因素。则甲公司2013年末编制的合并报表中确认的商誉为()万元。

A.0

B.50

C.30

D.170

考点:注册税务师财务与会计注册税务师(财务与会计)模拟试题一
题型:单项选择题

某宾馆地下2层,地上19层,建筑高度78m,每层建筑面积2300m2,设有中央空调系统。地下二层为设备层,地下一层为汽车停车库,地上一层设有接待大厅、音乐茶座和商业用房等,地上二、三层为餐厅,四层设有夜总会,其它楼层为客房。请回答下列问题:

地下车库火灾报警系统探测器应选择温感探测器。

题型:单项选择题

男性,67岁,饮酒后上腹痛12小时,伴腹胀,恶心、呕吐。查体:上腹正中压痛(+),无反跳痛。既往有胆囊结石病史。

对该患者确诊最有帮助的检查是 ()

A.心电图

B.血淀粉酶

C.尿常规

D.X线腹平片

E.血白细胞计数

题型:单项选择题

Part 1


·As the manager of a travel agency, you got a letter of complaint from one of your customers.
June 1st, 2008
To Whom It May Concern:
We have just returned from our holiday, a two-week tour to New York organized by your company. Unfortunately it was a miserable experience. We are writing to ask you for an explanation and to see if something can be done to honor your promises.
The first problem we had was a five-hour delay in the flight, so it was 11 p.m. when we landed in New York. The activities arranged for that evening therefore had to be cancelled.
Another thing we have to complain about is your tour guide service. The guide deliberately shortened our time for sightseeing and took us to one shopping center after another.
We would like to draw your attention to the trouble we had and our loss caused by your unsatisfactory service. Your company promised that any such loss or customer dissatisfaction would be compensated. For these reasons, we request to be refunded totally. We hope you will give these matters serious consideration and expect to hear from you soon.
Yours sincerely,
Tason Smith
·Please write a reply:
☆ giving your sincere apology;
☆ explaining the unpredictability of the delay in the flight;
☆ suggesting a face-to-lace negotiation.
·Write 50-60 words.

题型:单项选择题

将一定量混合均匀的铁粉与硫粉在隔绝空气的条件下共热,充分反应后冷却至室温,得到固体A。将质量为m的固体A加入到300mL 2mol/L盐酸中使之完全溶解。测得室温下加入固体A的质量与收集到气体体积(已换算成标准状况)的关系如图所示(假设所得氢硫酸溶液饱和前无硫化氢气体逸出)。已知加入固体A的质量m≤3.2g时,收集到的气体为氢气;当m>3.2g时,收集到的气体为H2和H2S的混合气。试分析与计算:

(1)3.2g固体A中所含的物质有_________________,

(2)3.2g固体A中各物质的物质的量分别为_________________,溶于上述盐酸充分反应后,所得溶液中氢硫酸的物质的量浓度为(忽略溶液体积的变化)_________________;

(3)当固体A全部溶于上述盐酸,且A的质量m>3.2g时,收集到的气体体积(标准状况下)V=________mL(用含m的代数式表示)。

题型:单项选择题

调酒师的职业要求包括()。

A.掌握调酒技巧

B.握一定的英语知识

C.较好的气质

D.了解酒的文化

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