某公司对外转让一项账面净值为35万元的固定资产,取得收入50万元已存入银行,转让时以

题型:单项选择题

问题:

某公司对外转让一项账面净值为35万元的固定资产,取得收入50万元已存入银行,转让时以现金支付转让费3万元和税金2万元,此项业务在现金流量表中应()。

A.在“收到其他与经营活动有关的现金”和“支付的各项税费”2个项目中分别填 * * 0万元、5万元

B.在“收到其他与经营活动有关的现金”和“支付其他与经营活动有关的现金”2个项目中分别填 * * 0万元、5万元

C.在“处置固定资产、无形资产和其他长期资产收回的现金净额”项目中填列45万元

D.在“处置固定资产、无形资产和其他长期资产收回的现金净额”项目中填列10万元

考点:注册税务师财务与会计注册税务师财务与会计真题2010年
题型:单项选择题

若某股票将取得的收益率为平均每年10%,国债的收益率保持3%不变。那么,为了得到8%的平均收益率,投资于该股票的比例m为71.43%。如果σp=15%,整个资产组合的风险用方差来衡量,则方差为()。

A.0

B.28.57%

C.10.71%

D.15%

题型:单项选择题

下列事例中不属于利用大气压的是(  )

A.用离心泵把深井中的水抽上来

B.在茶壶盖上做了一个小孔

C.帕斯卡用几杯水就撑裂了木桶

D.夏天我们使用吸管喝饮料

题型:单项选择题

Starting from April, 2010, you won’t be hearing the word “NBA” on sports programs on CCTV. Instead, sport host will give the full Chinese name when they refer to the NBA – National Basketball Association. You also won’t hear any other English abbreviations (缩略词) on CCTV’s Chinese programs, such as GDP (gross domestic product), or WTO (World Trade Organization). You will hear their Chinese translations.

CCTV received a notice from the State Administration of Radio, Film and Television telling it to avoid using English-language abbreviations in their reports to protect the “purity” of the Chinese language. A few other TV stations also received the notice.

Fu Zhenguo, an editor of People’s Daily, is one of the people who suggested the change. “Firstly, using English in a Chinese-speaking environment is against Chinese law,” he said. “Then, using English on Chinese TV programs is unfair to people who don’t understand English. What’s worse, it will have a bad language influence on kids and teenagers.”

A lot of netizens have criticized the move, saying that it will cause problems for them.

“I understand what CD, VCD and DVD mean when I hear them. But I won’t know what the TV programs are talking about if I hear those products’ full Chinese names,” a netizen wrote in a BBS post. Following the same post, another netizen wrote jokingly: “I’m not listening to my MP3 now. I’m listening to my Moving Picture Experts Group-1 Audio Layer 3 (动态影像专家压缩标准音频第三层面).”

小题1:What does the underlined word “purity” in the second paragraph mean?

A.纯正

B.高贵

C.时髦

D.潮流小题2:How many reasons did Fu Zhenguo list to show his support for the change?

A.1

B.2

C.3

D.4小题3:Some netizens went against the change because_______________.

A.the application of abbreviations will make Chinese popular.

B.the application of abbreviations will attract the youth.

C.the application of abbreviations will not simplify the understanding.

D.the application of abbreviations will not bring Chinese to an end.小题4:What can be the full name of CCTV mentioned in the text?

A.Close Closet Top Video

B.China Central Television

C.China Common Time Voice

D.Closed-Circuit Television

题型:单项选择题

房地产投资的收益,包括投资回收和( )两个部分。

A.投资风险

B.投资利率

C.投资现值

D.投资回报

题型:单项选择题

什么是不良贷款?不良贷款的分类?应如何管理不良贷款?

更多题库