试题与答案

市场经济是相对于产品经济而言的,讲的都是资源配置问题。 ( )

题型:判断题

题目:

市场经济是相对于产品经济而言的,讲的都是资源配置问题。 ( )

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C解析:禁止将回购资金用于固定资产投资、期货市场投资和股本投资。这是由回购期限、回购资金属性所决定的。从回购期限来看,一般期限较短,最长不超过1年;从回购资金属性来看,主要是为解决短期流动...

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题型:选择题

生物的体细胞能够分裂的次数都是有限的,衰老、死亡是细胞正常的生命现象,为研究决定细胞衰老的是细胞核还是细胞质,你认为正确的实验方案应是[ ]

A.去掉细胞核,观察单独的核、质存活情况

B.核移植并进行动物克隆,观察克隆动物的生活年限

C.将完整的年轻和年老的细胞融合,观察杂种细胞衰老的情况

D.将年轻和年老的细胞去核,再分别将它们与完整的年轻细胞杂交融合

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题型:完形填空
完形填空
      Cheerful Charlie was a very special boy. When he was still in his mother's tummy (肚子), she had
had an accident, which   1   that Charlie couldn't walk. But that had never been a(n)   2   for him; he had
always been happy. When he became older, they had started calling him Cheerful Charlie because of his
joyful and   3   nature. He really brightened everything up for those around him.
     There wasn't a postman, or a taxi driver who wasn't   4   to see Charlie. "Cheer up, Mr. Postman,
that way you'll   5   more letters today!" he would say, or "That was great, Mr. Taxi Driver. You   6   that
thing better than anyone else." He also had great ideas and   7   for everything; and he shared them so
   8   that, just about every day in that town, someone did a great job, or   9   something new, thanks to
Charlie's ideas.
     One day, though, he came up against a real   10  . A young boy came to town on his holidays. He
was known as Waterworks and was a real crybaby. No matter what Charlie said to him, Waterworks
would always find some   11   to be sad: "I don't have many sweets…my parents didn't buy me that
toy…" Everything seemed so bad to him. But Cheerful Charlie wasn't going to be   12  , and he kept
spending more time with Waterworks,   13   trying to cheer him up, just as he did with everyone.
     Then, one day, when they were together in the street, someone   14   a pie from a window above by
chance, and it landed   15   on Charlie's head. He got such a fright that he couldn't even move his lips.
He was speechless, and   16   Waterworks was just about to cry, he   17   Charlie's happy words so
much that he finally said, "Wow, Charlie, that's a nice clown mask (小丑面具) you just   18  !"
     On saying those words, Waterworks felt so   19   that he finally understood why Charlie was always
so happy and cheerful. He realized that he was so used to Charlie's enthusiasm that he couldn't help but
see the fun   20   of everything.
( )1. A. reflected
( )2. A. problem  
( )3. A. sensitive
( )4. A. surprised
( )5. A. send    
( )6. A. paint  
( )7. A. theories  
( )8. A. eagerly
( )9. A. cleared
( )10. A. difficulty
( )11. A. means  
( )12. A. let down
( )13. A. hardly
( )14. A. aimed  
( )15. A. ahead  
( )16. A. because  
( )17. A. missed
( )18. A. set on
( )19. A. ordinary
( )20. A. result
B. meant    
B. mistake  
B. humorous
B. moved  
B. write
B. play  
B. solutions
B. carefully
B. noticed
B. surprise
B. reason    
B. taken up  
B. quickly
B. moved  
B. right
B. but  
B. loved
B. put on
B. sorry
B. wonder  
C. told  
C. excuse    
C. responsible
C. pleased
C. print
C. park  
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C. quickly
C. enjoyed  
C. risk  
C. method  
C. set free  
C. constantly
C. threw
C. almost  
C. therefore
C. envied  
C. build up
C. good  
C. side  
D. predicted          
D. topic              
D. enthusiastic      
D. disappointed      
D. find              
D. repair            
D. impressions        
D. generously        
D. invented          
D. disaster          
D. value              
D. driven away        
D. specially          
D. dropped            
D. even              
D. although          
D. disliked          
D. make up            
D. curious            
D. influence          
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题型:单项选择题

甲公司为境内注册的公司,其30%收入来自于出口销售,其余收入来自于国内销售;生产产品所需原材料有30%进口,出口产品和进口原材料通常以欧元结算。20X6年12月31日,甲公司应收帐款余额为200万欧元,折算的人民币金额为2000万元;应付帐款余额为350万欧元,折算的人民币金额为3500万元。

20X7年甲公司出口产品形成应收帐款1000万欧元,按交易日的即期汇率折算的人民币金额为10200万元;进口原材料形成应付帐款650万欧元,按交易日的即期汇率折算的人民币金额为6578万元。20X7年12月31日欧元与人民币的汇率为1:10.08。

甲公司拥有乙公司80%的股权。乙公司在美国注册,在美国生产产品并全部在当地销售,生产所需原材料直接在美国采购。20X7年末,甲公司应收乙公司款项1000万美元,该应收款项实质上构成对乙公司净投资的一部分,20X6年12月31日折算的人民币金额为8200万元。20X7年12月31日美元与人民币的汇率为1:7.8.

要求:

根据上述资料,不考虑其他因素。回答问题。

下列关于甲公司应收乙公司的1000万美元于资产负债表日产生的汇兑差额在合并财务报表的列示方法中,正确的是()。

A.转入合并利润表的财务费用项目

B.转入合并利润表的投资收益项目

C.转入合并资产负债表的未分配利润项目

D.转入合并资产负债表的外币报表折算差额项目

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