5. 长期股权投资采用权益法核算时，下列各项中，通常会引起长期股权投资账面价值增加或减少的有（ ）。 A. 被投资单位实现净利润 B. 被投资单位发生亏损 C. 被投资单位发放股票股利 D. 被投资单位宣告发放现金股利 E. 追加对被投资单位的投资 ...

6. 采用公允价值模式进行后续计量时，下列各项中不能作为投资性房地产公允价值确定依据的是（ ）。 A. 取得该投资性房地产时实际支付的价款 B. 活跃市场上同类或类似房地产的现行市场价格 C. 活跃市场上同类或类似房地产的最近交易价格 D. 预计未来获得...

10. 下列金融资产中，后续计量采用实际利率法按摊余成本计量的有（ ）。 A. 贷款和应收款 B. 交易性金融资产 C. 可供出售金融资产 D. 持有至到期投资 ...

8. Ted: I'm sorry. I damaged your mp3 player.Larry: __________ A. Well, it's OK. B. No, it's all right. C. Oh, I'm sorry. D. What! ...

1. Ahhh, summer. Time to relax. You cannot have complete rest if you ___1___it too seriously. But taking vacations seriously is exactly___2___we Americans seem to do. In the same way our kids' free time is now packed with activities, we ad...

26. Taiwan lies ______ the southern coast of China, and it’s really _____ island. Is that so? A. in, a B. in, an C. to ,an D. off ,an ...

3. —Yangyang carried off the first winter Olympic _____ medal for China.—Great! What ____ she won for our motherland! A. golden; honor B. gold; honor C. golden; honors D. gold; honors ...

6. Steve：Can I get you a cup of coffee？Julia：______ A. I don't take sugar, thank you. B. You can, please. C. Thank you for the coffee. D. That's very nice of you. ...

4. Guest: Oh, it's 9:30. I'd better go now. Hostess: ______ A. OK. Please walk slowly. B. Why don't you want to stay? C. Yeah, it's really late. Why not immediately? D. Won't you stay for another cup of coffee? ...

10. Customer: Excuse me, we ordered a coffee without milk instead of this white coffee.Waiter: I' m sorry. ______ A. I'll change it right away. B. Yes, the coffee is white. C. It's terrible. D. You talk with the manager. ...