关于长期债权投资利息的会计处理是( )。 A．分期付息的债权投资的应计未计利息，作

资格预审程序中应首先进行( )。

A．资格预审资料分析

B．发出资格预审通知书

C．发布资格预审通告

D．发售资格预审文件

In a recent meeting of the Board of Directors of Singh Semiconductors, the Board was discussing deferred taxes and the effective tax rate reconciliation disclosures. The Board wanted to learn more about this topic because low effective tax rates relative to the effective tax rates of comparable companies are a potential red flag. At the meeting the following two statements were made by Board members: Statement 1: When analyzing a firm’ s effective tax rate reconciliation disclosures, analysts watch out for companies that report high income tax expense on their financial statements compared to taxes payable because such companies are more likely to be using aggressive accounting methods and have low-quality earnings. Statement 2: High effective tax rates may result when a firm has significant restructuring charges since restructuring charges do not generally have tax cash flow effects in the year they are recorded, but can have significant effects on future cash flows. Are Statements 1 and 2 as made by Singh Semiconductor’s Board members correct or incorrect Statement 1 Statement 2 ①A. Correct Correct ②B. Incorrect Correct ③C. Incorrect Incorrect

A．

B．

C．

关于上肢浅静脉的叙述，正确的是( )

A．主要包括头静脉、贵要静脉和肱静脉
B．头静脉注入肱静脉
C．贵要静脉注入锁骨下静脉
D．肘正中静脉在肘窝连接贵要静脉和头静脉
E．头静脉起于手背静脉网尺侧

有的儿童情感深沉、持久，而有的儿童表现为奔放、热烈。这说明青少年儿童的身心发展具有（）

A.顺序性

B.不均衡性

C.可变性

D.个体差异性

政府支出30亿美元用于购买警车。解释为什么总需求的增加会大于或小于30亿美元。