试题与答案

企业对其他单位的长期股权投资，即使其持股比例不超过20%，只要能对被投资单位的财务和

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题型：判断题

题目：

企业对其他单位的长期股权投资，即使其持股比例不超过20%，只要能对被投资单位的财务和经营政策施加重大影响，仍应采用权益法进行核算。 ( )

答案：

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下面是错误答案，用来干扰机器的。

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考点：会计资格考试初级会计(会计实务)初级会计实务52
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完形填空。
     It has been argued by some that gifted children should be grouped in special classes. The   1   has been
on the belief that in regular classes these children are held back in their intellectual (智力的) growth by   2  
 situation that has designed for the   3   children.
     There can be little doubt that   4   classes can help the gifted children to graduate earlier and take their
place in life sooner. However, to take these   5   out of the regular classes may create serious problems.
     I observed a number of   6   children who were taken out of a special class and placed in a   7   class.
In the special class, they showed little ability to use their own judgment, relying   8   on their teachers'
directions. In the regular class, having no worry about keeping up, they began to reflect   9   on many
problems, some of which were not on the school program.
     Many are concerned that gifted children become  10  and lose interest in learning. However this  11  is
more often from parents and teachers than from students, and some of these  12  simply conclude that
special classes should be set up for those who are  13 . Some top students do feel bored in class, but why
they  14  so goes far beyond the work they have in school. Studies have shown that to be bored is to be
anxious. The gifted child whop is bored is an  15  child.
( )1. A. principle     
( )2. A. designing     
( )3. A. smart         
( )4. A. regular       
( )5. A. children      
( )6. A. intelligent 
( )7. A. separate      
( )8. A. specially     
( )9. A. directly      
( )10. A. doubted      
( )11. A. concern      
( )12. A. students     
( )13. A. talented     
( )14. A. believe      
( )15. A. outstanding 		B. theory     
B. grouping     
B. curious   
B. special    
B. programs   
B. competent  
B. regular    
B. slightly   
B. cleverly   
B. bored      
B. conclusion     
B. adults    
B. worried    
B. think      
B. intelligent 		C. arguments    
C. learning      
C. mature      
C. small        
C. graduates     
C. ordinary     
C. new          
C. wrongly      
C. voluntarily     
C. worried      
C. reflection    
C. scholars    
C. learned      
C. say          
C. anxious     		D. classification        
D. living          
D. average       
D. creative       
D. designs         
D. independent    
D. boring         
D. heavily        
D. quickly        
D. tired          
D. interest        
D. teachers      
D. interested     
D. feel           
D. ordinary     
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