关于股份支付的计量,下列说法中正确的是( )。 A.以现金结算的股份支付,应按资产

题型:单项选择题

问题:

关于股份支付的计量,下列说法中正确的是( )。

A.以现金结算的股份支付,应按资产负债表日当日权益工具的公允价值重新计量
B.以现金结算的股份支付,应按授予日权益工具的公允价值计量,不确认其后续公允价值变动
C.以权益结算的股份支付,应按授予日权益工具的公允价值计量,要确认其后续公允价值变动
D.无论是以权益结算的股份支付,还是以现金结算的股份支付,均应按资产负债表日当日权益工具的公允价值重新计量

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

2009年12月,温 * * * * 出席联合国哥本哈根气候变化会议,温 * * 在发言中指出,中国是近年来节能减排力度最大的国家,这里的减排主要指降低碳排放.

(1)近年来大气中二氧化碳含量不断上升的主要原因是_________,自然界中消耗二氧化碳的主要途径是_________

(2)二氧化碳是导致温室效应的主要气体之一,同时它也是一种宝贵的碳氧资源.以CO2和NH3合成尿素[CO(NH22]是固定和利用CO2的成功范例,该反应需在高温高压下进行,同时有水生成,写出反应的化学方程式_________

(3)有科学家设想采用“封存技术”将二氧化碳“封存”在深海中.大量二氧化碳能被封存在深海中的理由是_________;但又有人担心,二氧化碳会使海水酸度增加,破坏海洋生态,反应的化学方程式是_________

(4)还有科学家提出“绿色自由”构想:把空气吹入碳酸钾溶液,然后再把CO2从生成物中提取出来,再经过化学反应转化为有机物有效实施碳循环.“绿色自由”构想技术流程如下:

①上述流程中吸收池中发生的主要化学反应为:K2CO3+H2O+CO2==2KHCO3.则分解池中反应的化学方程式为_________,该流程中可循环利用的物质是_________

②在合成塔中若气体X是H2,反应生成甲醇(CH3OH)和水,该反应化学反应方程式为_________;若气体X是CH4,它与CO2的质量比是4:11,反应分子个数比最简,原子利用率最高时,生成的有机物化学式为_________

题型:单项选择题

男性,25岁。被人用刀刺伤背部2小时后抬来医院。诉口渴。查体:脉搏110次/分,血压收缩压60~80mmHg,脉压小于20mmHg。神志尚清楚,皮肤苍白,稍冷。表浅静脉萎陷,尿少。

你估计此患者失血量占全身血容量的()

A.<10%

B.<20%

C.20%~40%

D.40%~50%

E.>50%

题型:单项选择题

《测绘工程产品价格》规定,1:500~1:2000比例尺带状地形测绘项目成本费用核算“带状系数”为( )。

A.20%(图上宽度≤10cm),10%(10cm<图上宽度≤25cm)
B.25%(图上宽度≤10cm),12%(10cm<图上宽度≤25cm)
C.30%(图上宽度≤10cm),15%(10cm<图上宽度≤25cm)
D.35%(图上宽度≤10cm),18%(10cm<图上宽度≤25cm)

题型:单项选择题

Informal conversation is an important part of any business relationship. Before you start a discussion, however, make sure you understand which topics are suitable and which are considered taboos in a particular culture. Latin Americans enjoy sharing information about their local history, art, and customs. They expect questions about their family and are sure to show pictures of their children. Yon may feel free to ask similar questions of your Latin American friends. The French think of conversation as an art form, and they enjoy the value of lively discussions as well as disagreements. For them, arguments can be interesting—and they can cover pretty much or any topic—as long as they occur in a respectful and intelligent manner.

In the United States, business people like to discuss a wide range of topics, including opinions about work, family, hobbies, and politics. In Japan, China, and Korea, however, people are much more private. They do not share much about their thoughts, feelings, or emotions because they feel that doing so might take away from the harmonious business relationship they’re trying to build. Middle Easterners are also private about their personal lives and family matters. It is considered rude, for example, to ask a businessman from Saudi Arabia about his wife or children.

As general rule, it’s best not to talk about politics or religion with your business friends. This can get you into trouble, even in the United States, where people hold different views. In addition, discussing one’s salary is usually considered unsuitable. Sports is typically a friendly subject in most parts of the world, although be careful not to criticize a national sport. Instead, be friendly and praise your host’s team.

Why are people from Asia more private in their conversation with others()

A. They don’t want to talk with others much.

B. They don’t want to have their good relationship with others harmed by informal conversation.

C. They are afraid to argue with their colleagues.

D. They want to keep their feelings to themselves.

题型:单项选择题

提高教师讲授课堂技能的“课堂教学三部曲”指的是?()

A.注重课后巩固练习

B.课前预习

C.提供有效的课堂资源

D.精心设计练习,提高教学效率

更多题库