出售“交易性金融资产”时,原已作为“公允价值变动收益”入账的金额,结转时正确的账务处

题型:多项选择题

问题:

出售“交易性金融资产”时,原已作为“公允价值变动收益”入账的金额,结转时正确的账务处理是( )。

A.借记“公允价值变动损益”

B.贷记“公允价值变动损益”

C.借记“投资收益”

D.贷记“投资收益”

考点:会计资格考试会计从业资格(会计基础)会计基础
题型:多项选择题

目前我国把药物不良反应因果关系评价分为

A.可能

B.很可能

C.可疑

D.不可能

E.肯定

题型:多项选择题

DNA分子经过诱变,某位点上的一个正常碱基(设为P)变成了尿嘧啶。该DNA连续复制两次,得到的4个子代DNA分子相应位点上的碱基对分别为U—A、A—T、G—C、C—G,推测“P”可能是[ ]

A.胸腺嘧啶

B.腺嘌呤

C.胸腺嘧啶或腺嘌呤

D.胞嘧啶

题型:多项选择题

某同学做“探究水温对金鱼呼吸频率的影响”的活动,请你将他的探究过程填写完整。

(1)提出问题:_______________________________________?

(2)作出假设:_______________________________________。

(3)制定计划:本实验中的变量______________,你认为本次探究活动中的要点是______________________________。

(4)实施计划:在实验的过程中要仔细观察,认真记录,可将金鱼在不同温度的水温中的呼吸频率记录下来,填写入表格。

(5)_____________________________________________________。

(6)表达和交流:为了使探究的结论更加趋于正确,要计算出全班各组的_______________,并进行分析讨论。

题型:多项选择题

His eyes nearly in tears from the crush of fellow travelers at Guangzhou's train station, Hong Tao said things were much better on Sunday, after days of waiting for a train to his home in Hubei province.

"I think it's fine today, and everything is going smoothly," the 28-year-old said. "I thought it would be really crowded but it has turned out to be OK."

Chinese authorities say they expect 1.3 million people to travel out of Guangzhou's train station over the next few days, as they rush to get home by Wednesday, the eve of Lunar New Year.

Hong's optimism may have been helped by the blue skies that emerged over Guangzhou on Sunday for the first time in a week.

Last week, a rare winter storm paralyzed China's transportation system as millions tried to get home to celebrate the holiday — the only chance for many migrant workers to see their families all year.

China's state-run Xinhua news agency said Friday that 95 percent of rail traffic had "returned to normal." But Guangzhou's train station remained packed with a backlog of hundreds of thousands of travelers hoping to get home for the holiday.

A young woman was stepped on in a stampede (人群蜂拥) at the train station Friday, and later died of her injuries, according to Xinhua. Video of the situation on Friday showed crowds of people screaming, elbowing each other, in some cases sobbing and collapsing in the rush to get a slot (狭缝,窄孔) on a train.

China Sunday announced it has organized over 300,000 People's Liberation Army forces to southern China in what it described as a "war on winter weather".

The government also announced a $700 million plan to help farmers whose crops have been destroyed.

6. How many days is it from the day this article was made to the Lunar New Year?

A. Two days.         B. Three days.               C. Four days.         D. Five days.

7. What can we know about the weather condition of last week in Guangzhou?

A. Sunny with blue sky.               B. Rainy for a whole week.

C. Heavily snowy.                       D. Rainy first and snowy now.

8. Why are there so many passengers in Guangzhou’s train station?

A. Because the heavy snow stopped the passengers from leaving the station.

B. Because the passengers didn’t hope to leave the station right now.

C. Because the passengers hoped to leave for their hometown.

D. Because the holiday was coming near.

9. Where is Hong Tao from?

A. Shandong province.                B. Hubei province.

C. Guandong province.                      D. Not mentioned.

10. What can we infer from the passage?

A. On Friday, a young man was dead because of crowds’ elbowing, screaming.

B. China’s Government have arranged the PLA forces to help.

C. The government of China have offered money to help farmers enjoy the new year.

D. Many crops have been destroyed by the crowds of people.

题型:多项选择题

根据《合同法》的规定,下列情形中,当事人不可以解除合同的是()。

A.因不可抗力致使不能实现合同目的

B.因当事人一方不想履行合同义务

C.当事人一方迟延履行主要债务,经催告后在合理期限内仍未履行

D.在履行期限届满之前,当事人一方明确表示或者以自己的行为表明不履行主要债务

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