企业融资租入的固定资产,不为企业所拥有,因此不应当确认为企业的资产。 ( )

题型:判断题

问题:

企业融资租入的固定资产,不为企业所拥有,因此不应当确认为企业的资产。 ( )

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:判断题

为了自身运转或员工福利而大规模采购的企业、政府部门和非营利性组织是()

A、机构组织客户

B、中间商客户

C、KA大卖场

D、重点消费者客户

题型:判断题

加载预压法处理软土地基时,砂井的实际灌砂量,不得小于计算值的()。

A.80%

B.85%

C.90%

D.95%

题型:判断题

以CIF出口时。如合同和信用证无特别规定,保险单中“INSURED”一栏应填( )。

A.进口商名称

B.开证申请人名称

C.出口商名称

D.开证行名称

题型:判断题

6个月小儿。发热5天,伴频繁咳嗽,喘憋。住院查体:体温39.4℃,血压80/60mmHg,嗜睡,面色发灰,呼吸80次/分,双下肺呼吸音减低,叩诊微浊,心率188次/分,心音低钝,肝肋下3cm,腹膨隆,无包块,肠鸣音减弱。血常规:白细胞5.6×109/L,N40%。胸片:双下肺大小不等片状阴影。

急救治疗应给予()

A.2:1液20ml/kg,快速静脉点滴

B.毒毛花苷K饱和量加入10%葡萄糖慢速静注

C.地高辛肌注加氢氯噻嗪(双氢克尿塞)口服

D.地高辛肌注加安定静注

E.1.4%碳酸氢钠20ml/kg,快速静脉点滴

题型:判断题

When European Union (EU) leaders took delivery of Europe’s first draft of a constitution at a summit in Greece last June, it was with almost universal praise.

There was wide agreement that the text could save the EU from paralysis once it expands from 15 to 25 members next year. It would give Europe a more stable leadership and greater clout on the world stage, said the chairman of the Convention which drafted the agreement, former French President Valery Giscard d’Estaing.

Such praise was too good to last. As the product of a unique 16-month public debate, the draft has become a battleground. Less than four months after it was delivered, the same leaders who accepted it opened the second round of talks on its content this week by trading veiled threats to block agreement or cut off funds if they don’t get their way.

The tone was polite, but unyielding. In a bland joint statement issued when the talks opened on October 4, the leaders stressed the constitution, "represents a vital step in the process aimed at making Europe more cohesive, more democratic and closer to its citizens. "Sharp differences remain, though, between member countries of the EU over voting rights, the size and composition of the executive European Commission, defense co-operation and the role of religion in the new constitution.

Italian Prime Minister Silvio Berlusconi’s hopes of wrapping up a deal on the constitution by Christmas seem far from being realized. While the six founding members of the EU--Germany, France, Italy, the Netherlands, Belgium and Luxembourg--plus Britain and Denmark, want as little change as possible to the draft, the 10 mainly central European countries due to join the 15-nation bloc next year want to alter the institution’s balance.

Such small states are afraid their views will be ignored under the constitution and are determined to defend the disproportionate voting rights they won at the 2000 Nice Summit. EU experts fear such sharp differences will create exactly the paralysis in the EU the Convention was established to avoid.

The universal praise for the draft turned out to be()

A. short-lived

B. too good

C. totally wrong

D. very insightful

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