试题与答案

不同的数字电视制式是指什么?

题型:问答题 简答题

题目:

不同的数字电视制式是指什么?

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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题型:单项选择题

What would happen if consumers decided to simplify their lives and spend less on material goods and services This question is taking on a certain urgency as rates of economic growth continue to decelerate through the industrialized world, and as millions of consumers appear to be opting for more frugal lifestyles. The Stanford Research Institute, which has done some of the most extensive work on the frugality phenomenon, estimates that nearly five million American adults are pursuing lives of "voluntary simplicity", and double that number "adhere to and act on some but not all" of its basic tenets.

The frugality phenomenon first achieved prominence as a middle-class rejection of high consumption lifestyle in the industrialized world during the 1950s and 1960s. In The Silent Revolution, Ronald Inglehart of the University of Michigan’s Institute of Social Research examined this experience in the United States and 10 Western European nations. He concluded that a change has taken place "from an overwhelming emphasis on material well-being and physical security toward greater emphasis on the quality of life," that is, "a shift from materialism to post-materialism. "

Inglehart calls the 1960s the "fat years". Among their more visible trappings were the ragged blue jeans favored by the affluent young. Most of the retreat from materialism, however, was less visible. Comfortably fixed Americans were going without change, making things last longer, sharing things with others, learning to do things for themselves and so on. But while economically significant, it was hardly discernible in a US Gross National Product climbing vigorously toward the $ 2 thousand billion mark.

Yet as the frugality phenomenon matured—growing out of the soaring 1980s and into the sober 1990s—it seemed to undergo a fundamental transformation. American consumers continued to lose faith in materialism and were being joined by new converts who were embracing frugality because of the darkening economic skies they saw ahead. Resource scarcities, soaring energy prices, persistent inflation, high-level unemployment, balance-of-trade deficits, the declining value of the US dollar on foreign exchange markets forced consumers to look to their own resources. The one device which seemed most promising, the one over which they had the most control, was frugality—learning to live with less in a world where a penny saved was still a penny earned.

It can be inferred that the "frugality phenomenon" is one in which ().

A. consumers give up the pursuit for luxuries

B. the rates of economic growth begin to decline

C. people stick to some basic principles and act on them

D. young people develop a detestation for the Industrial Revolution

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题型:多项选择题

A公司2009年至2011年有关资料如下:
(1)A公司2009年1月2日以一组资产交换甲公司持有B公司30%的股份作为长期股权投资,取得B公司股权后,能够对B公司施加重大影响。该组资产包括银行存款、库存商品、一台设备、一项无形资产和一项可供出售金融资产。该组资产的公允价值和账面价值有关资料如下:

项目 公允价值
(万元)
账面价值(万元)
银行存款 100 100
库存商品 1000 800
固定资产 2000 1500(原价2000,累
计折旧500)
无形资产 1000 800
可供出售金融资产 500 400(取得时成本350,
公允价值变动50)
合计 4600 3600
(2)2009年1月2日。B公司可辨认净资产公允价值为16000万元,似定B公司除一项固定资产外,其他资产的公允价值与账面价值相等。该固定资产的账面价值为500万元,公允价仳为400万元,预计尚可使用年限为5年,采用年限平均法计提折旧,无残值。
(3)2009年度B公司实现净利润1980万元。2009年10月5日,B公司向A公司销售一批商品,售价为200万元,成本为150万元,至2009年12月31日,A公司将上述商品对外出售60%。
(4)2009年B公司因自用房地产改为投资性房地产使资本公积增加200万元。
(5)2010年度B公司实现净利润2980万元。A公司将2009年10月5日从B公司购入的商品全部对外出售。
(6)2010年B公司宣告分派现金股利1000万元。
(7)2011年1月10日,A公司将持有B公司5%的股份对外出售,收到款项1050万元存入银行,出售5%股份后,A公司对B公司仍具有重大影响。
假定:
(1)A公司适用的增值税税率为17%;
(2)不考虑所得税的影响;
(3)A公司库存商品的公允价值与计税价格相等。
要求:根据上述资料,不考虑其他因素,回答下列问题。(可多选)

关于2010年度长期股权投资的核算,下列选项中正确的有( )。

A.“长期股权投资—B公司(损益调整)”科目的发生额为606万元

B.“长期股权投资—B公司(损益调整)”科目的发生额为906万元

C.2010年12月31日长期股权投资的账面价值为6060万元

D.2010年收到股利1000万元

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