下列关于交易性金融负债的核算,说法不正确的是( )。A.交易性金融负债初始确认时,

题型:单项选择题

问题:

下列关于交易性金融负债的核算,说法不正确的是( )。

A.交易性金融负债初始确认时,应按公允价值计量
B.发生的交易费用应计入初始确认金额
C.企业在持有该金融负债期间应付的利息,应当借记投资收益
D.资产负债表日,企业应将该金融负债的公允价值变动计入当期损益

考点:注册税务师财务与会计注册税务师财务与会计
题型:单项选择题

账簿记录发生错误时,不可以涂改、挖补、刮擦或者用药水消除字迹,也不准重新抄写进行更正。( )

题型:单项选择题

编写以下程序段:

DIMI,J,K,A

A=0

FORI=1TO3

FORJ=1TOI

FORK=-JTO3

A=A+1

NEXTK

NEXTJ

NEXTI

执行上面的三重循环后,变量A的值为()。

 

A.3

B.9

C.14

D.21

题型:单项选择题

Eyesight problems are common among all ages and if they are left untreated, they can cause serious headaches or other problems. The good news is that most eyesight problems can easily be sorted out by wearing glasses.

Regular eye tests are important for everyone. Children and teenagers, under the age of 16 and up to the age of 19 for those full-time education, have the right to have eye tests for free in Britain. As the eye test is free, there’s no excuse for not having a regular eye test. Doctors suggest that it’s better to have an eye test about once a year.

Wearing glasses isn’t always regarded as all that cool and teens who suddenly need to wear glasses may find it difficult to accept. If they’ve grown up wearing glasses, then they may be more used to it. However, if your eyes are in poor health, not wearing glasses can put even more pressure on your eyes and could make them even worse.

Thankfully, the days of little choice of glasses frames (框架) for teenagers are gone and there’s now a wide selection of frames. If a teen does need to wear glasses, then it’s good to let him or her choose the type, as he or she will be able to choose something he or she feels comfortable. Don’t forget to be guided by the experts on glasses too.

小题1: According to the text, teens in the UK ______.

A.have few eyesight problems

B.can design their own glasses

C.change their glasses very often

D.can check their eyes without paying小题2:How often do doctors suggest teens to have an eye test?

A.Once a month.

B.Once every six months.

C.Once a year.

D.Twice a year.小题3:It can be learned from the text that teens ______.

A.find it difficult to buy comfortable glasses

B.prefer to wear cool glasses at an early age

C.are advised to wear glasses if their eyesight is poor

D.think they are much cooler when wearing glasses小题4:In the past, teens who wanted to buy glasses ______.

A.were unable to find the right glasses

B.only had a few styles to choose from

C.could not find an expert to ask for advice

D.were worried about the quality of glasses

题型:单项选择题

圆锥素线角等于圆锥角的()。

A.2倍

B.3倍

C.1/2倍

D.1/3

题型:单项选择题

数据链路层中的数据块常被称为______。

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