试题与答案

如果一项租约把资产所有权的收益和风险全部转移给承租人,那么在承租人账簿上的资产价值会

题型:单项选择题

题目:

如果一项租约把资产所有权的收益和风险全部转移给承租人,那么在承租人账簿上的资产价值会被记做(列A)资产,租赁被记做(列B)租赁。正确的选项为()

A.有形融资

B.无形融资

C.有形经营

D.无形经营

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,C,D,E解析: 选项B正确,以现金净额结算应确认为衍生工具,不能确认为权益工具;选项C正确,衍生工具应以公允价值计量且其变动计入当期损益;选项D,在2010年1月31日股价为51元,扣除行权价50元,期...

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题型:不定项选择
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题型:多项选择题 案例分析题

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题型:阅读理解

阅读理解。

     Blind imitation (模仿) is self-destruction. To those who do not recognize their unique worth. Imitation

appears attractive: to those who know their strength. Imitation is unacceptable.

     In the early stages of skill or character development, imitation is helpful. When I first learned to cook,

I used recipes (菜谱) and turned out some tasty dishes. But soon I grew bored. Why follow someone else's

way of cooking when I could create my own? Imitating role models is like using training wheels on a child's

bicycle; they help you get going, but once you find your own balance, you fly faster and farther without

relying on them.

     In daily life, imitation can hurt us if we subconsciously (下意识地) hold poor role models. If, as a child,

you observed people whose lives were bad, you may have accepted their fear and pain as normal and gone

on to follow what they did. If you do not make strong choices for yourself, you will get the results of the

weak choices of others.

     In the field of entertainment, our culture glorifies celebrities. Those stars look great on screen. But when

they step off screen, their personal lives may be disastrous. If you are going to follow someone, focus on

their talent, not their bad character or unacceptable behaviors.

     Blessed is the person willing to act on their sudden desire to create something unique. Think of the movies,

books, teachers, and friends that have affected you most deeply. They touched you because their creations

were motivated by inspiration, not desperation. The world is changed not by those who do what has been

done before them, but by those who do what has been done inside them. Creative people have an endless

resource of ideas. The problem a creator faces is not running out of material; it is what to do with the material

knocking at the door of imagination.

     Study your role models, accept the gifts they have given, and leave behind what does not server. Then

you can say, "I stand on the shoulders of my ancestors" tragedies and stories, and know that they are cheering

on.

1. Imitation proves useful when you _____.

A. know you are unique

B. lose the balance of life

C. begin to learn something new

D. get tired of routine practice

2. To avoid the bad result of imitation, we should _____.

A. forget daily fear and pain

B. choose the right example

C. ask others for decisions

D. stay away from stars

3. Acording to the author, the world moves on because of those who are _____.

A. desperate to insurance others with their knowledge

B. ready to turn their original ideas into reality

C. eager to discover what their ancestors did

D. willing to accept others' ideas

4. The trouble a creator faces is _____.

A. the lack of strong motivation

B. the absence of practical ideas

C. how to search for more materials

D. how to use imagination creatively

5. What is the author's purpose in writing this passage? 

A. To highlight the importance of creatively.

B. To criticize the characters of role models.

C. To compare imitation with creation.

D. To explain the meaning of success.

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