某企业购入一公司30%的股份进行长期投资,采用权益法进行核算,购入时支付价款1200

题型:单项选择题

问题:

某企业购入一公司30%的股份进行长期投资,采用权益法进行核算,购入时支付价款120000元,同时支付相关税费10000元,购入时被投资企业可辨认净资产的账面价值为500000元(公允价值等于账面价值),用权益法调整后长期股权投资的入账价值为( )元。

A.120000
B.130000
C.150000
D.110000

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:单项选择题
计算题:
(1)9+(-10)+(-2)-(-3);
(2)(
3
4
-
1
6
-
1
12
)×16÷(-
1
3
)

(3)(-10)2+[(-5)2-(3+22)×2].
题型:单项选择题
一次数学竞赛均是填空题,小明打错的恰是题目总数的
1
4
,小亮打错5道题,两人都答错的题目占总数的
1
6
,已知小明小亮答对的题目超过了试题总数的一半,则他们都答对的题有______道.
题型:单项选择题

()业务是资产经营中的核心部分。

A.贷款

B.存款

C.现金

D.投资

题型:单项选择题

阅读理解。

     Car sharing is another way to drive green which is gaining in popularity, especially in urban areas.

People who may not drive every day but still want a car to run errands (差事) or drive on weekends

benefit most from car sharing. Car sharing is usually run by a service like Zipcar, though there are

nonprofit (非营利的) and informal car sharing services. Members pay a monthly fee and have access to

an entire fleet (队)of cars when they need one. The cars are parked in fixed spots around the city, so

members only need to make a reservation (预订), and then go to the pickup spot.

     Car sharing has major environmental benefits because it reduces the number of cars on the road.

Members don't drive just because they are in a car. They plan trips, and if they don't need a car, they

don't use one. Still, a car is available to them if they need to make a big trip to the grocery store, pick

someone up at the airport or if they want to go to the beach for the day. Members also benefit by having

access to a car without any of the headaches of ownership. They usually don't have to pay for the gas,

insurance or maintenance (保养), and the monthly membership fee is less than a typical car payment. So

if you really want to go green but aren't ready to totally give up a car yet, car sharing may be the way to

go.

     If you still need to get around, but want to go even greener than sharing a car, share a bus!

1. The author intends to tell us that car sharing         .

A. has become the most popular way to go to work

B. has become the best way to cut living costs

C. is becoming more and more popular in cities

D. is becoming popular both in urban and rural areas

2. We can learn from the passage that         

A. Zipcar can't help you if you are running urgent errands

B. Zipcar, different from other services, is aimed at green driving with no profit

C. Zipcar is a company supplying car sharing services for a monthly payment

D. Zipcar is a company providing formal car sharing free

3. The second paragraph mainly tells us           .

A. why people will share a car

B. why car sharing benefits the environment

C. why car sharing is cheaper than owning a car

D. why a car is available to members

4.Which of the following is NOT mentioned in the passage?

A. Car sharing has become a new trend (趋势).

B. Car sharing can save you the headaches of ownership.

C. Bus sharing is even greener than car sharing.

D. Zipcar is the largest company offering car sharing services.

题型:单项选择题

报文交换和分组交换有何异同?

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