同一控制下的企业合并形成的长期股权投资,其初始投资成本与支付的现金、转让的非现金资产

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问题:

同一控制下的企业合并形成的长期股权投资,其初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,应当调整资本公积;资本公积不足冲减的,应调整( )。

A.初始投资成本

B.留存收益

C.投资收益

D.营业外收入

考点:注册税务师财务与会计注册税务师财务与会计53
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当循环队列非空且队尾指针等于队头指针时,说明循环队列已满,不能进行入队运算。这种情况称为______。

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Last winter ,when I was heavily pregnant , I was visiting my sister and brother-in –law’s house and had to park in a nearby parking lot because they didn’t have accessible parking .The snow was extremely heavy and there was lots of ice on the ground –not many people had ventured out that evening !

When I returned to my car around 11pm, I noticed that I was the only car left. Nervously, I hopped into the car and let it warm up a bit. When I finally tried to drive away, my wheels began to spin. I was stuck! I spun and spun and wondered what to do.

All of a sudden, in my rear view mirror, I saw four teen-aged boys approaching my car. They were walking side by side in a line and dressed a bit like gang members --- at least I thought that's what they looked like. My car was in a very isolated area and I began to panic. I was certain they were coming to my car to harm me. Terrified, I just froze. One of the young men tapped on my window and said "Excuse me, Ma'am, can we help you? You seem stuck." Still afraid and fearing the worst, I said "I am stuck." And the young man said "It's okay, stay in your car and we'll push you out of the snow." And they did!

When they finally got me out of the snow, they smiled and waved. I rolled down my window and thanked them, embarrassed to have judged them so poorly.

小题1:Why did the author just freeze when the four young men walking toward her car?

A.Because she was afraid of being harmed.

B.Because she sat in her car for too long a time.

C.Because she was cold indeed in that freezing evening.

D.Because she knew they would rob her of the car.小题2:Which of the following words can best describe the four young men?

A.Impolite

B.Ill-mannered

C.Unfriendly

D.Warm-hearted.小题3:Which of the following is true according to the text?

A.One of the four teenagers was a gang member.

B.The kids wanted to help the author out of trouble.

C.The author would have a baby in her car.

D.The young men enjoyed pushing cars out of the snow.小题4:The best title for the text would be___________.

A.Every man has his faults

B.Fortune favors those who use their judgment

C.Don't judge a book by its cover

D.Think twice before you do

题型:单项选择题

阅读与发现:

李华同学穿越“时空隧道”,来到1919 年5月的北京城,他见到以下一些情景:由于中国在“一战”中战败,日本趁机夺取了德国在中国山东的一切特权,广大爱国学生在中 * * 党领导下举行了声势浩大的游行示威活动,他们高呼“停止内战,一致对外” 的口号,结果遭到北洋政府的 * * 。

指出李华同学的见闻中有哪些错误,并说明理由。

_______________________________________________________________________________

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Indians are the world’s biggest bookworms, reading on average 10.7 hours a week, twice as long as Americans, according to a new survey.

The NOP World Culture Score Index surveyed 30,000 people in 30 countries from December 2004 to February 2005.

Analysts said self-help and desirable reading could explain India’s high figures.

Time spent on reading meant fewer hours watching TV and listening to the radio—India came fourth last in both.

The NOP survey of 30,000 consumers aged over 13 saw China and the Philippines take second and third place respectively in average hours a week spent reading books, newspapers and magazines.

Britons and Americans scored about half the Indians’ hours and Japanese and Koreans were even lower—at 4.1 and 3.1 hours respectively.

R. Sriram, chief executive officer of Crosswords Bookstores, a chain of 26 bookshops around India, says Indians are extremely entrepreneurial (有开创精神的) and reading “is a fundamental part of their being”.

“They place a great deal of emphasis on reading. That’s the reason why they do well in education at home and in universities abroad,” he said.

“People educate themselves and deal with change throughout their lives. And the way to do that is to update themselves with books.”

Mr. Sriram says social changes have also made a difference: “Earlier people could turn to their parents and grandparents for advice.Now they turn to books.”

1. According to the time spent on reading, which of the following answers is right?

A. Indians>Americans>Chinese>Koreans

B. Americans>Chinese>Philippines>Japanese

C. Chinese>Indians>Americans>Philippines

D. Indians>Chinese>Philippines>Americans

2. The sentence “India came fourth last in both.” in paragraph four means_____.

A. Indians have no time to watch TV and listen to the radio

B. Indians are busy with their work every day

C. Indians spent more time on reading so that they have fewer hours watching TV and listening to the radio

D. People in other countries spent more time watching TV and listening to the radio

3. The time that Chinese spent on reading may be______ a week.

A. 5.35 hours                             B. less than 10.7 hours but more than 5.35 hours      

C. more than 10.7 hours         D. 10.7 hours

4. The Indians do well in education and universities abroad because_____.

A. they have excellent teachers in every school

B. they have qualities that are needed to succeed

C. they put much emphasis on reading

D. they live in a developed country

5. Which of the following is not mentioned in this passage?

A. Indians live a very rich life in their homeland.

B. Indians are those who spend much time on reading or studying.

C. Indians are those who spend fewer hours watching TV and listening to the radio.

D. Now the Indians turn to books for advice.

题型:单项选择题

男性患者,38岁,会阴钝痛1个月,尿痛3天。有冶游史。查体: * * 口轻度红肿,少量浆液性分泌物。前列腺轻度肿大。前列腺常规检查高倍镜下白细胞(+++)。本病最可能的诊断是()。

A.非淋菌性 * * 炎

B.前列腺炎

C.非淋菌性 * * 炎合并前列腺炎

D.淋病

E.前列腺增生病

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