企业取得下列各项金融资产时,其所发生的相关交易费用应直接计入当期损益的是 ( )。

题型:单项选择题

问题:

企业取得下列各项金融资产时,其所发生的相关交易费用应直接计入当期损益的是 ( )。

A.划分为交易性金融资产在取得时所发生的交易费用

B.划分为可供出售金融资产在取得时所发生的交易费用

C.划分为贷款和应收款项的金融资产在取得时所发生的交易费用

D.划分为持有至到期投资的金融资产在取得时所发生的交易费用

考点:注册会计师会计注册会计师会计
题型:单项选择题

Do you know how to keep fish at home?

The fish need room. They must not be crowded(拥挤). Fish need oxygen(氧气). Fish get it from water in the tank. There must be enough water for all fish in the tank. So the size of the tank is important..

In the tank many people put small plants(植物). They give oxygen to the water. Plants help in other ways, too. Fish can nibble(轻咬)on the plants. They hide in the plants and sleep, lay eggs there.

Both the plants and fish need light. You can put near a window. It will get light there. But remember: a window may let cold air in. The cold can kill(杀死) your fish. Too hot water can kill your fish, too.

The fish need food and you should feed them every day. Giving them too much food is bad. It will make the water dirty. However, the fish should get just enough food. They should finish the food in 10 minutes. No extra(多余) is left. When this happens, the amount(数量)of food is right.

(   )16. A tank near the window may NOT be good for pet fish because________.

A. no air can get in through the window   B. pet fish will jump out of the window

C. plants in the tank will grow too big     D. cold air may make the water too cold

(   )17.________is very important to pet fish.

A.  Water    B.  Sunlight   C. The size of the tank      D. All the above

(   )18. Which of the following may cause(导致) pet fish to die?

A. Too little room for fish.             B. The plants in the tank.

C. The light through the window.        D. A lot of water in the tank.

(   )19. The word "this" in the last paragraph refers to(指的是)________.

A. giving pet fish too much food           B. giving pet fish too little food

C. giving pet fish the right amount of food    D. giving pet fish enough water

(   )20. This passage mainly talks about______________.

A.why fish must be put in a glass tank   

B. how people should keep their pet fish

C. what kind of plants is good for pet fish

D. how much food should we give to pet fish

题型:单项选择题

根据氮平衡指标,青少年的氮平衡应()。

A、>0

B、=0

C、<0

D、≤0

题型:单项选择题

工程建设项目发生人身死亡事故,项目法人单位应在()小时之内将事故报告国家电网公司基建部,发生重大人身死亡或重大质量事故应立即报告国家电网公司基建部。

A、6

B、12

C、18

D、24

题型:单项选择题

一个隐性纯合致死基因的最高频率是多少当该致死基因频率达到其最大值时,群体的遗传组成如何

题型:单项选择题

读右图

若以中心圆圈代表太阳,地球位于甲处时,发生频率较大的自然现象是()

A.澳大利亚低温

B.墨西哥湾飓风

C.松花江洪涝

D.塔里木河断流

更多题库