下列各项中,不会引起长期债权投资账面价值发生增减变动的有( )。A.计提长期债权投

题型:单项选择题

问题:

下列各项中,不会引起长期债权投资账面价值发生增减变动的有( )。

A.计提长期债权投资减值准备

B.确认分期付息长期债券投资利息

C.确认到期一次付息长期债券投资利息

D.摊销购买长期债券投资发生的金额较大的相关费用

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:单项选择题

阅读理解。

     Dogs like living with people. A dog can be a best friend. He will do a lot of things for people. Some dogs

help people to look after sheep,and others help them to find the lost,things. And some of the dogs can help the

blind (瞎的,盲的) men or women do things.

     Many years ago there was a very good dog. His name was Seeing Eye dog. Now we can see this kind of

dogs all over the world. They are working for the blind.

    The Seeing Eye dog is strong,good and easy to train (训练). He helps the blind to walk from place to place.

     Before a dog becomes a Seeing Eye dog, he must go to a training school for about three months. First the

dog has to learn to sit or stay when he hears the trainer's call. In his next lesson the dog learns to take his

trainer across busy street.

     The dog has many things to learn. And in every lesson he must learn to do one thing again and again for

many times.

    At the end of the training school he must take tests (测试). When he passes the final test, the Seeing Eye

dog is ready (准备好) to do things by himself.

     Now he is ready to help a blind person. The new master (主人) may be a man, a woman, or even a child.

It takes the dog and his blind master about a month to learn to work and live together.

1. We can see the Seeing Eye dog _____.

A. only in the China

B. only in a small city

C. all over the world

D. all over the USA.

2. The Seeing Eye dog helps _____ to walk from place to place.

A. the police

B. the teachers

C. the blind

D. the masters

3. If you want a dog to become a Seeing Eye dog, you must let him _____.

A. go to the USA

B. go to a training school

C. go across the streets

D. go to an English school.

4. First the dog has to learn to sit or stay _____.

A. when he hears the telephone.

B. when he hears the teacher's call

C. when he hears the trainer's call.

D. when he hears the barking (叫) of other dogs.

5. It takes the dog and his master _____ to learn to work and live together.

A. three mouths

B. five weeks

C. about a month

D. about a week

题型:单项选择题

(   8分)文化是一个民族的精神和灵魂,是国家发展和民族振兴的强大力量。根据表左列信息,将下列需要填写的内容,依次写在答题卡上。

我国促进文化发展的政策体现的文化生活知识(  各写一点即可)
①增强公共文化产品和服务供给,公共博物馆、图书馆、纪念馆等公共文化设施免费向社会开放 
②积极开拓国际文化市场,增强中华文化国际竞争力和影响力 

题型:单项选择题

证券营业部远程终端中断可请远程终端客户改用柜台委托。

题型:单项选择题

主要用于防止间接接触电击和直接接触电击的装置是( )。

A.安全电压

B.电气隔离

C.漏电保护

D.加强绝缘

题型:单项选择题

1939年,美国社会学家塞林提出了著名的().

A.亚文化论

B.亚文化群论

C.文化解组论

D.文化冲突论

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