采用权益法核算时，下列各项不会引起投资企业长期股权投资账面价值发生增减变化的是(

发布时间：2018-01-21 04:20 │ 来源：www.tikuol.com

题型：单项选择题

问题：

采用权益法核算时，下列各项不会引起投资企业长期股权投资账面价值发生增减变化的是( )。

A．被投资单位实现净利润

B．被投资单位接受投资产生资本溢价

C．被投资单位宣告分派股票股利

D．被投资单位宣告分派现金股利

考点：会计资格考试初级会计(会计实务)初级会计实务

题型：单项选择题

Passage Two

The social sciences, as the name shows, are the scientific study of the behavior of human beings, both in groups and individually. There is no past or present information of human beings who were not in groups. The groups may be small, like the family, or large, like a city or nation. But in order to reach complete development, man must be a member of a society. It is true that some individuals are more solitary than others. Some, like monks or hermits, may decide, for religious or other reasons, to leave their society and live alone. But these are unusual individuals, and even they can not separate themselves completely from the rest of mankind. A society, then, seems to be the natural environment of mankind. Scholars who study mankind in social organizations are called social scientists.
The human behavior which social scientists study is learned behavior. The behavior of the human body as a living organism is studied by the biologist, the biochemist, or the physician. This behavior of man’s physical body is inherited through the genetic development of his species. For example, all physical normal and healthy humans learn to walk as their bodies grow and develop. Social scientists concern themselves with the behavior that man must learn so that he can take his place in a social group. In order to be a functioning member of a group, each member must learn to behave in a way acceptable to other members of that group. The kind of behavior, which must be learned, differs according to the differences among societies.
The social scientists are newcomers to academic studies. By the end of the nineteenth century, the natural sciences had developed a method, by which they were able to understand the physical world. By using the scientific method, chemists, physicists, and astronomers, for example, learned a great deal about the universe. It seemed reasonable to apply the same method to the study of man’s social life. Through this kind of study man may learn to understand himself much better.
The scientific method is a way of collecting facts in order to describe an existing situation as correctly and completely as possible. The description must consist only of what can be perceived, analyzed, measured, and recorded. Feelings and personal opinions or ideas have no place in scientific description. The facts must be observed and described in such a way that another scientist could repeat the same study and get the same results.

How many groups of people using the scientific method are mentioned in the passage

A．Three.

B．Two.

C．One.

D．Four.

查看答案

题型：单项选择题

枪管水平对准树上的梨，当子弹飞出枪口时，梨恰好同时下落，无风且不计阻力，树足够高，则对于子弹能否击中梨的下列说法中正确的是[ ]

A、恰好能击中

B、子弹从梨上方飞过

C、子弹从梨下方飞出

D、不能确定

查看答案

题型：单项选择题

按不同工作的需要，调整各传动链中的可调节（），即为机床运动的调节。

A.传动系统

B.传动比

C.传动轴

D.传动元件

查看答案

题型：单项选择题

某工程建设项目，业主与施工单位签订了施工合同，其中规定，在施工过程中，如因业主原因造成窝工，则人工窝工费和机械的停工费可按工日费和台班费的60%结算支付。合同中规定工程师可直接签证、批准5天以内的工期延期和1万元以内的单项费用索赔。工程按下列网络计划进行(见图8-3)，其关键线路为A—E—H—I—J。在计划执行过程中，出现了下列一些情况，影响一些工作暂时停工：(同一工作由不同原因引起的停工时间，都不在同一时间) 1．因业主不能及时供应材料，使E延误3天，G延误2天，H延误3天。 2．因机械发生故障检修，使F延误2天，G延误2天。 

3．因业主要求设计变更，使F延误3天。 4．因公网停电，使F延误1天，I延误1天。施工单位及时向工程师提交了一份索赔申请报告，并附有有关资料、证据和下列要求。 (1)工期顺延。 E停工5天，F停工4天，G停工4天，H停工3天，I停工1天，总计要求工期顺延17天。 (2)经济损失索赔。 ①机械设备窝工费： E工序吊车(3+2)×240=1 200(元) F工序搅拌机(3+1)×70=280(元) G工序小机械(2+2)×55=220(元) H工序搅拌机3×70=210(元) 合计机械类1 910元。 ②人工窝工费： E工序5×30×28=4 200(元) F工序4×35×28=3 920(元) G工序4×15×28=1 680(元) H工序3×35×28=2 940(元) I工序1×20×28=560(元) 合计人工费为13 300元。 ③间接费增加(1 910+13 300)×16%=2 433.6(元)。 ④利润损失(1 910+13 300+2 433.6)×5%=882.18(元)。总计经济索赔额为1 910+13 300+2 433.6+882.18=18 525.78(元)。问题： 1．施工单位提交的索赔申请报告中有关工期顺延的内容哪些成立工程师应认可顺延工期多少天 2．逐条对施工单位提交的索赔申请报告中有关经济损失索赔的内容做出判断，计算应补偿施工单位的经济损失为多少元 3．工程师对认可的工期顺延和经济补偿应如何处理，为什么

查看答案

题型：单项选择题

在下列中国戏曲种类中，最早被列入联合国非物质文化遗产名录的是（）

A．京剧

B．粤剧

C．昆曲

D．黄梅戏

查看答案

更多题库