甲公司2007年4月1日与丙公司原投资者A公司签订协议,甲公司以存货和承担A公司的短

题型:单项选择题

问题:

甲公司2007年4月1日与丙公司原投资者A公司签订协议,甲公司以存货和承担A公司的短期还贷款义务换取A公司持有的丙公司股权。2007年7月1日合并日,丙公司可辨认净资产公允价值为2000万元,所有者权益账面价值为1800万元,甲公司取得70%的份额。甲公司投出存货的公允价值为1000万元,增值税170万元,账面成本800万元承担归还贷款义务400万元,甲公司和丙公司不属于同一控制下的公司,注册会计师应当认可甲公司取得丙公司长期股权投资的入账价值为( )万元。

A.1400

B.1260

C.1570

D.1117

考点:注册会计师审计注册会计师审计74
题型:单项选择题

If parents bring up a child with the aim of turning the child into a genius(天才), they will cause great damage to him. According to several leading educational experts, this is one of the biggest mistakes that some parents make. Generally, the child will understand very well what the parents expect. and will fall. Unrealistic(不现实)expectations of the parents can cause great damage to children.

However, if parents are not unrealistic about what they expect their children to do, but are hopeful in a sensible(明智)way, the child may succeed in doing very well—especially if the parents are very supportive(支持的)to their children.

Michael Li is very lucky. He likes music and his parents help him a lot by taking him to concerts and let him attend piano and violin lessons. Although Michael's mother knows very little about music, his father is a good musician. However, he never makes Michael enter music competitions if he is unwilling.

Michael's friend, Winston Chen, however, is not so lucky. Although both his parents are successful musicians, they set too high a standard(水平)for Winston. They want their son to be as successful as they are and so they enter him in every piano competition held. They are very unhappy when he does not win. “When I was your age I used to win every competition I enter.” Winston's father tells him. Winston is always afraid that he will disappoint his parents and now he always quiet and unhappy.

小题1:The main idea of the passage is _________.

A.how parents should make a child a musician

B.how parents should bring up a child

C.what differences there are between the two boys

D.what aim is easier for a child to reach小题2:Winston's parents set so high a standard for him that _______.

A.he has to do his best to win every competition

B.he has made greater progress in music

C.he is afraid he may disappoint them

D.he often wants to kill himself someday小题3:It is one of the parents’ worst mistakes if ______.

A.they want their child to be a musician

B.they help their child to win music competition

C.they don't care for their child's education much

D.they make their child try to achieve too much小题4: According to the writer's opinion, _________.

A.it's unimportant to let the children develop(=grow)in the way they want

B.sensible parents can train their children to succeed in everything

C.parents should be realistic and supportive to their children

D.unrealistic parents should arrange(安排)private lessons for their children

题型:单项选择题

He was late for school because ________.[ ]

A. his being ill  

B. he is ill  

C. he was ill  

D. his ill

题型:单项选择题
一根绳长
4
7
米,剪去
1
7
,还剩下
3
7
米.______.
题型:单项选择题

生长期农作物保险期限的开始一般定为( )。

A.农作物齐苗或移栽成活后

B.子粒蜡熟期

C.生理成熟或工艺成熟期

D.经济价值最大期

题型:单项选择题

下列有关数据库的描述,正确的是 ______。

A.数据库是一个DBF文件

B.数据库是一个关系

C.数据库是一个结构化的数据集合

D.数据库是一组文件

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