下列各项中,不应计入资本公积的有( )。 A.长期股权投资采用权益法核算时,投资方

题型:多项选择题

问题:

下列各项中,不应计入资本公积的有( )。

A.长期股权投资采用权益法核算时,投资方按持股比例计算的应享有被投资企业除净损益外的其他权益的变动部分

B.采用债务转为资本方式进行债务重组时,债务人应付债务账面价值高于债权人应享有按公允价值计量的股权的部分

C.售后租回交易形成融资租赁的情况下,所售资产的售价超过其账面价值的差额部分

D.可供出售金融资产公允价值发生变动的处理

E.长期股权投资采用成本法核算下,被投资企业产生的汇兑差额

考点:注册会计师会计注册会计师会计
题型:多项选择题

下列各项计征个人所得税的方法中,正确的是()

A、如果个人兼有不同的劳务报酬所得,应分别按不同项目所得定额或定率减除费用后计算纳税

B、在两处或两处以上出版、发表或再版同一作品取得的稿酬,应合并为一次征收所得税

C、个人的同一作品在报刊上连载,因连载而取得的所得为一次征税;连载以后又出书的,应视同一次稿酬所得征税

D、对企事业单位的承包、承租经营所得计税时,允许扣除的必要费用是指生产、经营过程中的成本、费用

题型:多项选择题

- Shall we climb Nanshan this weekend?

- Good idea! It’s not high. It’s about _____ high.

A.one hundred fifty meters

B.one hundred and fifty meters

C.one-hundered-fifty-meter

D.one-hundred-and-fifty-meter

题型:多项选择题

TMP和SMZ合用的依据应除外:

A.减少单药的剂量,减少不良反应

B.减少耐药菌株的产生

C.半衰期相近

D.抗菌谱相似

E.增强磺胺药物的抗菌作用

题型:多项选择题

企业对境外经营的子公司外币资产负债表折算时,在不考虑其他因素的情况下,下列各项中,应采用交易发生时即期汇率折算的是( )。

A.存货
B.固定资产
C.实收资本
D.未分配利润

题型:多项选择题

Grammarians have for years condemned as ungrammatical the English phrase "between you and I," insisting that the correct phrasing is "between you and me," with the objective case after a preposition. Such condemnations, however, are obviously unfounded, because Shakespeare himself, in The Merchant of Venice, wrote, "All debts are cleared between you and I."
Which of the following, if true, most seriously weakens the argument above

A.In his plays, Shakespeare intentionally had some of his characters use phrases he considered ungrammatical.

B.The phrase "between you and I" appears infrequently in Shakespeare’s writings.

C.The more modern an English word or phrase, the less likely that modem grammarians will consider it acceptable for formal usage.

D.Many modern speakers of English sometimes say "between you and I" and sometimes say "between you and me."

E.(E) Most native speakers of English who choose to say "between you and I" do so because they know that Shakespeare used that phrase.

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