A.合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
B.合并方以发行权益性证券作为合并对价的,应当在合并日按照取得被合并方可辨认净资产公允价值的份额作为长期股权投资的初始投资成本。
C.长期股权投资初始投资成本与权益性证券面值之间的差额,应当调整资本公积和留存收益
D.长期股权投资初始投资成本与权益性证券面值之间的差额,应当计入当期损益
第1题
What can we infer from the first two paragraphs?
A.Bees are smarter than wasps.
B.Wasps have nothing in common with bees.
C.Unlike bees, wasps live in colonies.
D.Wasps use pheromones to lead other wasps to food.
第2题
What can we infer from the first two paragraphs?
A.The economy of 2008 was still steady.
B.More people had to change their jobs.
C.From Jan. to Apr. , about 54,000 people lost their jobs.
D.Most of the people surveyed felt hopeless.
第3题
We can infer from the first two paragraphs that Charles Dickens
A.is considered a born literary giant by many people.
B.was a man of quick temper and enthusiasm.
C.won great fame for writing "The Pickwick Papers".
D.made his mark for long when he was 26 years old.
第4题
We can infer from the last two paragraphs that______.
A.evolution is a mindless, random process
B.sometimes, nature"s systems are more advanced than modern technology
C.engineers who invent new technology always discover that nature has been there first
D.real-world problems can be solved by using design knowledge
第5题
What can we infer from the first two paragraphs?
A.Chicago's antiloitering law shouldn't be struck down.
B.The cop was entitled to send the gangs away.
C.Chicago officials yielded to the result of striking down the law.
D.Antiloitering Law in Chicago was much too severe for the majority.
第6题
From the first four paragraphs, we can infer that the dawn of civilization
A.was accompanied by hardships of human existence.
B.is a mystery as yet unknown to mankind.
C.can be attributed to the innovative sparks of ancestors.
D.was recorded by history books ending at that time.
第7题
What can we infer from the last two paragraphs?
A.The more information gathered, the more confused people may feel.
B.People are often in a dilemma about whether to collect information or not.
C.It is usually not wise to accept the first job you are offered.
D.Selective job-hunting leads to efficient match between jobs and people.
第8题
We can infer from the last two paragraphs that ______.
A.public relations play an important role in the entertainment industry
B.all practitioners in public relations arc good at persuasion
C.public relations are only popular in advanced countries
D.public relations have not been heard of in developing countries
第9题
What can we infer from the first three paragraphs?
A.In both East and West, names are essential to success.
B.The alphabet is to blame for the failure of ZoeZysman.
C.Customers often pay a lot of attention to companies' names.
D.Some form. of discrimination is too subtle to recognize.
第10题
We can infer from the last two paragraphs that
A.there is no easy money on the pavement for passers by to pick up.
B.Mr. Porter is very likely to fail in a trap set up by the economists.
C.competition alone is not enough to cure the health care system.
D.only government actions can sweep aside the obstacles along the way.
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