美国、德国实行中性的外资政策,即对外资进行鼓励,不限制。

题型:判断题

问题:

美国、德国实行中性的外资政策,即对外资进行鼓励,不限制。

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题型:判断题

Anyone who doubts that children are born with a healthy amount of ambition need spend only a few minutes with a baby eagerly learning to walk or a headp toddler starting to talk. No matter how many times the little ones stumble in their initial efforts, most keep on trying, determined to master their amazing new skill. It is only several years later, around the start of middle or junior high school, many psychologists and teachers agree, that a good number of kids seem to lose their natural drive to succeed and end up joining the ranks of underachievers. For the parents of such kids, whose own ambition is often inextricably tied to their children’s success, it can be a bewildering, painful experience. So it’s no wonder some parents find themselves hoping that, just maybe, ambition can be taught like any other subject at school.
It’s not quite that simple. "Kids can be given the opportunities to become passionate about a subject or activity, but they can’t be forced," says Jacquelynne Eccles, a psychology professor at the University of Michigan, who led a landmark, 25-year study examining what motivated first-and seventh-graders in three school districts. Even so, a growing number of educators and psychologists do believe it is possible to unearth ambition in students who don’t seem to have much. They say that by instilling confidence, encouraging some risk taking, being accepting of failure and expanding the areas in which children may be successful, both parents and teachers can reignite that innate desire to achieve.
Figuring out why the fire went out is the first step. Assuming that a kid doesn’t suffer from an emotional or learning disability, or isn’t involved in some family crisis at home, many educators attribute a sudden lack of motivation to a fear of failure or peer pressure that conveys the message that doing well academically somehow isn’t cool. "Kids get so caught up in the moment-to-moment issue of will they look smart or dumb, and it blocks them from thinking about the long term, says Carol Dweck, a psychology professor at Stanford. You have to teach them that they are in charge of their intellectual growth. " Over the past couple of years, Dweck has helped run an experimental workshop with New York City public school seventh-graders to do just that. Dubbed Brainology, the unorthodox approach uses basic neuroscience to teach kids how the brain works and how it can continue to develop throughout life. "The message is that everything is within the kids’ control, that their intelligence is malleable," says Lisa Blackwell, a research scientist at Columbia University who has worked with Dweck to develop and run the program, which has helped increase the students’ interest in school and turned around their declining math grades. More than any teacher or workshop, Blackwell says, "parents can play a critical role in conveying this message to their children by praising their effort, strategy and progress rather than emphasizing their ’smartness’ or praising high performance alone. Most of all, parents should let their kids know that mistakes are a part of learning. "
Some experts say our education system, with its p emphasis on testing and rigid separation of students into different levels of ability, also bears blame for the disappearance of drive in some kids. "These programs shut down the motivation of all kids who aren’t considered gifted and talented. They destroy their confidence," says Jeff Howard, a social psychologist and president of the Efficacy Institute, a Boston-area organization that works with teachers and parents in school districts around the country to help improve children’s academic performance. Howard and other educators say it’s important to expose kids to a world beyond homework and tests, through volunteer work, sports, hobbies and other extracurricular activities. "The crux of the issue is that many students experience education as irrelevant to their life goals and ambitions," says Michael Nakkual, a Harvard education professor who runs a Boston-area mentoring program called Project IF (Inventing the Future), which works to get low-income underachievers in touch with their aspirations. The key to getting kids to aim higher at school is to disabuse them of the notion that classwork is irrelevant, to show them how doing well at school can actually help them fulfill their dreams beyond it. Like any ambitious toddler, they need to understand that you have to learn to walk before you can run.

Which of the following best expresses the main idea of the first paragraph

A.Children are born with a kind of healthy ambition.

B.How a baby learns to walk and talk.

C.Ambition can be taught like other subjects at school.

D.Some teenage children lose their drive to succeed.

题型:判断题

星光公司系在境内上市的公司,其经营多种业务,主要经营机械设备零部件的制造、组装和销售业务,并经营一家宾馆。星光公司拥有三个资产组,甲、乙、丙,总部资产为一栋办公大楼。由于市场上出现了技术性能更好的同类机械设备,致使星光公司生产的机械设备的销量较以前年度降低了45%。为此,星光公司于20×7年12月31日进行减值测试。其他有关资料如下:
(1)资产组甲的相关资产由两台生产设备(X和Y)和厂房构成。X、Y设备的账面原价分别为8000万元、9000万元和5000万元,累计折旧分别为4500万元、5000万元和1200万元,以前期间未发生减值。两台设备和厂房的平均预计使用寿命为10年,采用直线法计提折旧。
假定:资产组甲的相关资产的预计未来现金流量现值为8000万元,公允价值减去处置费用后的净额为9000万元,其中,X设备的公允价值减处置费用后的净额为3200万元,Y设备无法合理预计其公允价值和未来现金流量现值。
(2)资产组乙的相关资产由两条专用生产线设备(M、Z)和一项专利权构成。M、Z生产线的账面原价分别为5000万元、6000万元,累计折旧分别为1000万元、1500万元,专利权的成本为4000万元,累计摊销为1500万元,以前期间未发生减值。两条专用生产线设备和专利权的平均预计使用寿命为15年,采用直线法计提折旧和摊销。
假定:资产组乙的相关资产的预计未来现金流量现值为16000万元,无法合理预计两条专用生产线和专利权公允价值以及未来现金流量现值。
(3)资产组丙的相关资产为一栋宾馆大楼,其原价为15000万元,累计折旧为3000万元,预计使用年限为20年,以前期间未发生减值。
该大楼的预计未来现金流量现值为14000万元,其公允价值减处置费用的金额为13000万元。
(4)总部大楼的账面原价为15000万元,累计折旧为2000万元,预计使用年限为20年,以前期间未发生减值。
(5)星光公司于20×6年1月1日,以1200万元的价格购买了甲公司60%的股权,购买日,被购买企业的可辨认净资产公允价值为1500万元,产生商誉300万元。至20×7年 12月31日,甲公司包括三个资产组和总部办公楼在内的最小资产组组合的未来现金流量现值为38410万元。
假定:总部资产可以分摊至各个资产组;不考虑所得税的影响和其他因素的影响。
要求:
1.对各个资产组进行减值测试(填列给定的“资产组减值测试计算表”);

资产组减值测试计算表 单位:万元

项目资产组(甲)资产组(乙)资产组(丙)合计
账面价值
剩余使用年限
按使用年限计算的权重
加权计算后账面价值
总部大楼分摊比例
总部大楼分摊至资产组的价值
分摊后账面价值
预计可收回金额
减值损失
分摊至总部大楼减值
分摊至资产组的减值

题型:判断题

漏斗胃管洗胃法是利用

A.空吸原理
B.虹吸原理
C.负压原理
D.液体静压原理
E.正压原理

题型:判断题

作为基金份额持有人,代表基金份额()以上的持有人有权自行召集持有人大会。

A、[5%]

B、[8%]

C、[10%]

D、[15%]

题型:判断题

甲状腺激素是由

A.甲状腺胶质细胞分泌
B.甲状腺腺泡细胞分泌
C.甲状旁腺细胞分泌
D.甲状腺腺泡旁细胞分泌
E.以上都不是

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