试题与答案

气瘿的内治法宜疏肝理气,解郁消肿,选用方剂是() A.海藻玉壶汤 B.逍遥散 C.四

题型:单项选择题

题目:

气瘿的内治法宜疏肝理气,解郁消肿,选用方剂是()

A.海藻玉壶汤

B.逍遥散

C.四海舒郁丸

D.通气散坚丸

答案:

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参考答案:管理建议书与审计报告的区别是:(1)对象不同。管理建议书与审计报告是同一委托项目的不同结果,管理建议书是针对与审计相关的内部控制提出的;审计报告是针对被审计单位的会计报表提出的。(2)责任...

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题型:单项选择题

C

If you are a fruit grower—or would like to become one—take advantage of Apple Day to see what’s around. It’s called Apple Day but in practice it’s more like Apple Month. The day itself is on October 21, but since it has caught on, events now spread out over most of October around Britain.

Visiting an apple event is a good chance to see, and often taste, a wide variety of apples. To people who are used to the limited choice of apples such as Golden Delicious and Royal Gala in supermarkets, it can be quite an eye opener to see the range of classical apples still in existence, such as Decio which was grown by the Romans. Although it doesn’t taste of anything special, it’s still worth a try, as is the knobbly(多疙瘩的) Cat’s Head which is more of a curiosity than anything else.

There are also varieties developed to suit specific local conditions. One of the very best varieties for eating quality is Orleans Reinette, but you’ll need a warm, sheltered place with perfect soil to grow it, so it’s a pipe dream for most apple lovers who fall for it.

At the events, you can meet expert growers and discuss which ones will best suit your conditions, and because these are family affairs, children are well catered for with apple-themed fun and games.

Apple Days are being held at all sorts of places with an interest in fruit, including stately gardens and commercial orchards(果园).If you want to have a real orchard experience, try visiting the National Fruit Collection at Brogdale, near Faversham in Kent.

What can we learn about Decio?()

A. It is a new variety.

B. It has a strange look.

C. It is rarely seen now.

D. It has a special taste.

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题型:问答题

2010年1月1日,甲公司以每股2元的价格发行每股面值1元的股票1 400 000股,吸收合并乙公司,以银行存款支付发行股票的佣金30 000元。假设该合并为同一控制下的企业合并,合并当日已办妥有关资产转移及股权转让手续,不考虑其他因素的影响。合并交易发生前,双方的资产负债表如下:

要求:(1)编制甲公司吸收合并乙公司的会计分录。

(2)计算甲公司合并后所有者权益各构成项目金额及所有者权益总额。

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