试题与答案

空压机各种保护的模拟试验每周一次,安全阀手动排气试验每周一次,自动排气试验每月一次。

题型:判断题

题目:

空压机各种保护的模拟试验每周一次,安全阀手动排气试验每周一次,自动排气试验每月一次。

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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根据短文内容填入适当的单词,使短文的意思完整,每格限写一个单词,要求首字母与所给的字母

相同,要求写出完整的单词。

     David goes to school in New Zealand. When he was at primary school, he didn't have any (1)h______

to do. He only had to read for 15 minutes very evening: that's all! His school had a huge sports field that was

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Let's go out and play a (5)g______!"   

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     David is looking forward to (9)g______ to university. After he has finished his studies, he wants to

(10)t______ around the world. He dreams and hopes that day he can.

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题型:单项选择题

2013年初,甲公司以银行存款2000万元取得乙公司20%的股份,对乙公司具有重大影响。取得投资时乙公司可辨认净资产的公允价值为8000万元。2013年被投资单位实现净利润5000万元。2014年初,甲公司增加投资7500万元,取得乙公司50%的股权,此时甲公司持有的乙公司的股份为70%,对乙公司形成控制,此时乙公司可辨认净资产的公允价值为16000万元。则下列表述正确的是()。

A.甲公司2013年末应确认投资收益0

B.甲公司追加投资时应确认营业外收入500万元

C.甲公司追加投资时应追溯调整留存收益200万元

D.甲公司追加投资后确认长期股权投资的初始投资成本为10500万元

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