东财11春学期特殊会计准则在线作业13答案

东财11春学期特殊会计准则在线作业13答案
东财11春学期特殊会计准则在线作业13答案

东财11春学期《特殊会计准则》在线作业一

三、判断题(共 5 道试题,共 20 分。)V 1. 企业年金基金账户管理人,是指受托管理企业年金基金投资的专业机构。(A )

A. 错误

B. 正确

满分:4 分

2. 生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。(B )

A. 错误

B. 正确

满分:4 分

3. 我国企业年金采用信托型管理模式,实行以信托关系为核心,以委托代理关系为补充的治理结构。(B )

A. 错误

B. 正确

满分:4 分

4. 无论权益结算的股份支付还是现金结算的股份支付,企业在授予日不做会计处理。(A )

A. 错误

B. 正确

满分:4 分

5. 企业年金仅是一种激励制度和社会福利。( A)

A. 错误

B. 正确

满分:4 分

一、单选题(共10 道试题,共40 分。)V 1. 股份支付授予日指(A)。

A. 是指股份支付协议获得批准的日期

B. 是指可行权条件得到满足的日期

C. 是指可行权条件得到满足、职工和其他方具有从企业取得权益工具或现金的权利的日期

D. 是指职工和其他方行使权利、获取现金或权益工具的日期

满分:4 分

2. 假如某企业某期末在外币资产负债表中对存货项目采用低于成本的可变现净值报告,对该项目进行折算时采用了取得存货时的即期汇率作为折算汇率。根据上述资料可以判断:该企业采用的外币报表折算方法只能是(B )。

A. 流动与非流动项目法

B. 货币与非货币项目法

C. 现行汇率法

D. 时态法

满分:4 分

3. 2007年1月1日,乙建筑公司与客户签订一项固定造价的建造合同,承建一幢公办楼,预计2008年6月30日完工;合同总金额为16000万元,预计合同总成本为14000万元。2008年4月28日,工程提前完工并符合合同要求,客户同意支付奖励款200万元。截止2007年12月31日,乙公司已确认合同收入10000万元。2008年度,乙建筑公司应确认合同收入为(D)万元。

A. 4000

B. 42002页空白没用的,请掠过阅读吧哈,这2页空白没用的,请掠过阅读吧哈,

请掠过阅读吧,哈哈哈

空白没用的,请掠过阅读吧哈这1页空白没用的,请掠过阅读吧哈

空白没用的,请掠过阅读吧,这1页空白没用的,请掠过阅读吧,

不剩下。空白没用的,请掠过阅读吧哈这1页空白没用的,请掠过阅读吧哈

空白没用的,请掠过阅读吧,这1页空白没用的,请掠过阅读吧,

C. 6000

D. 6200

满分:4 分

4. 股份支付中通常涉及可行权条件,其中业绩条件又可分为市场条件和非市场条件,则下列属于市场条件的(A )。

A. 最低股价增长率

B. 销售收入增长情况

C. 最低利润指标的实现

D. 市场占有率的实现

满分:4 分

5. 一项租期为10年的融资租赁协议规定,出租人每期需支付租金10万元,租赁期届满时承租人留购租赁资产需支付0.5万元的购买价款。承租人为该租赁资产担保的余值为3.5万元。承租人租赁开始日预计或有租金为5万元。根据上述资料,最低租赁付款额应为(C )。

A. 100万元

B. 100.5万元

C. 104万元

D. 109万元

满分:4 分

6. 以现金结算的股份支付,在等待期的每一个资产负债表日,企业取得的职工服务而计入相关资产成本或费用的核算依据是(C )。

A. 所授予的权益工具的公允价值

B. 所换取的服务的公允价值

C. 所承担的负债的公允价值

D. 职工服务所产生的未来现金流量的现值

满分:4 分

7. 消耗性林木类生物资产发生的借款费用在何时停止资本化(B )。

A. 郁闭前

B. 郁闭时

C. 郁闭后

D. 达到使用目的时

满分:4 分

8. 有关企业合并的下列说法中,正确的是(C)。

A. 企业合并必然形成长期股权投资

B. 同一控制下的企业合并就是吸收合并

C. 控股合并的结果是形成母子公司关系

D. 企业合并的结果是取得被合并方净资产

满分:4 分

9. 某建筑公司承建A工程项目,工期2年,工程开工时预计A工程总成本980万元,第一年年末A工程的预计总成本为1000万元。第一年末,该建筑公司的“工程施工——A工

东财《大学英语1》在线作业一1答案

东财《大学英语1》在线作业一-0027 试卷总分:100 得分:0 一、单选题(共20 道试题,共60 分) 1.The lecture series _______ into three parts. https://www.360docs.net/doc/3c6993177.html,es B.goes C.falls D.divides 正确答案:C 2.The thief helped _______ to our family silver. A.he B.him C.his D.himself 正确答案:D 3.We cannot communicate with the French guests because ______we ______ he speaks French. A.neither or B.either nor C.neither nor D.either or 正确答案:C 4.The film is ____ a best-selling novel. A.based on B.taken on C.brought on D.picked up 正确答案:A 5. His dream will ______ sooner or later. https://www.360docs.net/doc/3c6993177.html,e by https://www.360docs.net/doc/3c6993177.html,e t rue https://www.360docs.net/doc/3c6993177.html,e over https://www.360docs.net/doc/3c6993177.html,e down 正确答案:B 6.Philip: Mother, I feel like another five minutes’ sleep.Mother: ________Get dressed.

A.Fast! B.Hello! https://www.360docs.net/doc/3c6993177.html,e on! D.Anyway. 正确答案:C 7.Birds ______ grain and insects. A.work on B.carry on C.live on D.go on 正确答案:C 8.The work ______ he was devoted won high praise. A.to which B.to that C.in which D.in that 正确答案:A 9.I’m looking forward _______ you in the near future. A.to seeing B.to see C.seeing D.seen 正确答案:A 10. A reception party will be held in your ________ this evening. https://www.360docs.net/doc/3c6993177.html, B.honor C.place D.position 正确答案:B 11.His supposition is good in theory _____ cannot be put into practice. A.and B.or C.but D.while

东财《大学英语1》在线作业一答案

东财《大学英语1》在线作业一-0007 试卷总分:100 得分:100 一、单选题(共20 道试题,共60 分) 1.We cannot communicate with the French guests because ______we ______ he speaks French. A.neither or B.either nor C.neither nor D.either or 答案:C 2.As ________, he did not show up at the party. A.was expected B.would be expected C.had been expected D.expected 答案:C 3._________ the workers are unskilled. A.A number of B.A quantity of C.An amount of D.The number of 答案:A 4.Honesty and hard work _______ to success and happiness. A.help B.contribute C.bring https://www.360docs.net/doc/3c6993177.html,pare 答案:B 5.Mum: Let's go to the seaside some time during the weekend. Daughter: Great. What time? Mum: ______ A.Are you ready? B.You name it. C.During the weekend D.Take your time. 答案:B 6.Man: That's a beautiful hat you have on! Woman: _______. A.Actually, I don't like it very much. B.Yes, I think so.

东财英语在线作业二题目及答案

回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B A: That’s very kind of you B: Are you kidding Thank you anyway

C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By

D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:

D A: That’s very regretful B: That’s pitiful C: That’s too bad D: That’s worse 答案: C A: related B: relate C: relative D: relates 答案: A

东财《大学英语1》在线作业一及答案

请同学及时保存作业,如您在20分钟内不作操作,系统将自动退出。 东财《大学英语1》在线作业一及答案 试卷总分:100 测试时间:-- 单选题 一、单选题(共25 道试题,共100 分。)V 1. Woman: Does the rent include electricity bills? Landlord: ______ A. What a daydream you are having! B. It doesn't usually include the electricity bill. C. I don't think so, I'm afraid. D. I'm not sure. I'll ask if you don't mind. 满分:4 分 2. The professor made his students _______ their essays. A. rewrite B. to rewrite C. rewriting D. rewritten 满分:4 分 3. This article _____ of four parts. A. consists B. consist C. is consisted D. consisting 满分:4 分 4. Mum: Let's go to the seaside some time during the weekend. Daughter: Great. What time? Mum: ______ A. Are you ready? B. You name it. C. During the weekend. D. Take your time. 满分:4 分 5. I ______ great pity on the woman whose baby died. A. gave B. put C. based D. took 满分:4 分 6. Bill: Do you mind my smoking here?Jane: _________ A. No,thanks. B. Yes,I do. C. Yes.I’d rather not.

东财英语1在线作业二题目及答案2

?
1、 Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
?
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?
2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答正确
A: That’s very kind of you
B: Are you kidding? Thank you anyway

C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
?
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?
3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
?
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?
4、 ____ three days to go before the final exams, shouldn’t you work harder?
回答正确

16年秋东财《大学英语2》在线作业答案

2. A:Can I do anything for you B:______ A. No. You can't do anything for me. B. No,it's alright. I can manage myself. C. Never mind. D. It's my pleasure 正确答案: B 3. Guest: Oh, it's ten o'clock. I'd better go now. Host: __ ____ A. OK. Please walk slowly. B. Why do you want to go now Don't you wan t to stay C. Yeah, it's really late. Why not immediately D. Won't you stay for another cup of coffee 正确答案: D 4. Niu Lang ______ his lonely and poor life with an old cow, his only friend. A. resided B. inhabited C. lived D. dwelt 正确答案: C 5. The good service at the hotel _____ the poor food to some extent.. A. made up for B. made up C. made for D. made out 正确答案: A 6.Desk Clerk:Good afternoon,Holiday Inn. Customer:Hello,I'd like to book a double room for the nights of 23rd and 24th p lease. Desk Clerk:______ A. What's the matter B. Just a minute, please C. What can I do for you D. Can I help you

东财英语在线作业二题目及答案

回答错误 ?A:Singleortwo ?B:Singleorreturn ?C:Singleordouble ?D:Singleorback 答案: ?A:That’sverykindofyou ?B:Areyoukidding?Thankyouanyway

?C:Youthinkso?That’sencouraging ?D:Idon’ 答案: ?A:Theseorangesareforyou ?B:Giveyoutheoranges ?C:Thereyouare ?D:Hereareyou 答案: ?A:In ?B:On ?C:By

?D:With 答案: ?A:Theircakesaretostrivefor ?B:Theircakesaretostrugglefor ?C:Theircakesaretodiefor ?D:Theircakesaretopayfor 答案: ?A:forms ?B:areformedby ?C:intheformof ?D:form 答案: D ?

?A:That’sveryregretful ?B:That’spitiful ?C:That’stoobad ?D:That’sworse 答案: ?A:related ?B:relate ?C:relative ?D:relates 答案:

?A:consistsof ?B:consistof ?C:isconsistedof ?D:consists 答案: ?A:in ?B:of ?C:at ?D:by 答案: ?A:What?CanIhelpyou?

东财《大学英语1》在线作业二答案

一、单选题(共25 道试题,共100 分。) 1. Sue: Do you like these grapes? Nancy: ___ B. I've tasted better. __ A. Not at all. B. I've tasted better. C. Very little. D. They taste terrible. 满分:4 分 A. in B. on C. to D. with 满分:4 3. Roger: How are you feeling?Peter: Much better._ A. Thanks for coming to see me _ A. Thanks for coming to see me B. You look great C. You are so kind

D. Don't mention it 满分:4 分 4. He _ A. was inclined ________ to give them a free hand. A. was inclined B. was inclining C. inclined D. inclines 满分:4 分 5. He saved the child's life at the _ C. cost ______ of his own life. A. spending B. service C. cost D. value 满分:4 分 6. Adams: Thanks for your help.Bill: ___ A. My pleasure.________________ A. My pleasure. B. Neve rmind. C. Quite right. D. Don’t thank me. 满分:4 分

16年秋东财《大学英语2》在线作业答案

2.A:CanIdoanythingforyouB:______ A.No.Youcan'tdoanythingforme. B.No,it'salright.Icanmanagemyself. C.Nevermind. D.It'smypleasure 正确答案:B 3.Guest:Oh,it'steno'clock.I'dbettergonow.Host:______ A.OK.Pleasewalkslowly. B.WhydoyouwanttogonowDon'tyouwan ttostay C.Yeah,it'sreallylate.Whynotimmediately D.Won'tyoustayforanothercupofcoffee 正确答案:D 4.NiuLang______hislonelyandpoorlifewithanoldcow,hisonlyfriend. A.resided B.inhabited C.lived D.dwelt 正确答案:C 5.Thegoodserviceatthehotel_____thepoorfoodtosomeextent.. A.madeupfor B.madeup C.madefor D.madeout 正确答案:A 6.DeskClerk:Goodafternoon,HolidayInn.Customer:Hello,I'dliketobookadoubleroomforthenightsof23rdand24thplease.DeskClerk:______ A.What'sthematter B.Justaminute,please C.WhatcanIdoforyou D.CanIhelpyou 正确答案:B 7.Make_____useofyourtimeinclass. A.good B.bad C.careless D.inadequate

东财英语1在线作业一题目及答案

?
1、 I knew I didn't want to do this_______!
回答错误
A: some more
B: much more
C: any more
D: anymore
答案: D
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?
2、 I'd never achieve my dreams ______ here.
回答错误
A: working
B: worked
C: work
D: to work
答案: A
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?
3、 Michael: The Johnsons are moving next week. We are going to have a going-away party for them Saturday. Tracy: I didn’t realize they were moving so soon. ____________________ Michael: Yes, but we’ll have one last chance to get together. We’re planning a barbecue.
回答错误
A: Wish them a happy journey.
B: May they have a more comfortable home.
C: They are really going to be missed.
D: We can’t stay together forever, can we?
答案: B
?
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?
4、 He seemed _______ the secret.
回答正确
A: know
B: to know
C: knowing
D: known
答案:

东财英语在线作业二题目及答案

?1、Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please 回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B ?2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. 回答正确 A: That’s very kind of you

B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C ?3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C

东财英语1在线作业二题目及答案

?
1、 ____ the economic conditions, these countries are least developed.
回答正确
A: To give
B: Give
C: Giving
D: Given
答案: D
?
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?
2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答错误
A: That’s very kind of you
B: Are you kidding? Thank you anyway
C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C

?
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?
3、 He could not help but ____ at the joke.
回答错误
A: laugh
B: to laugh
C: laughing
D: laughed
答案: A
?
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?
4、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are

东财《大学英语2》在线作业三【100分答案】

东财《大学英语2》在线作业三-0058 ------------------------ 1. Speaker A: Sorry about all the inconvenience.
Speaker B: ________ . 
A.Dont worry about it B.OK. With great pleasure C.Oh, really Thats OK D.I m sorry to hear that 正确答案:"[A]" 2.The cold and dry climate of Antarctica _____ it one of the toughest places on Earth to live. A.produces B.manufactures C.does D.makes 正确答案:"[D]" 3.I suggested _____ fishing. A.that we going

B.that we to go C.that we go D.that we went 正确答案:"[C]" 4._____ it is from Bristol to Glasgow! A.What long a way B.What distance C.How long way D.How far 正确答案:"[D]" 5.Molly doesnt eat fish. _____. A.So doesnt John. B.Neither does John. C.John doesnt too. D.John doesnt either. 正确答案:"[B]" 6.I cant understand _____ at that poor child. A.you to laugh B.you laugh

东财《大学英语1》在线作业二答案

一、单选题(共 25 道试题,共 100 分。) V 1. I spent two hours ______ my report. A. to write B. written C. writing D. write 满分:4 分 2. This article _____ of four parts. A. consists B. consist C. isconsisted D. consisting 满分:4 分 3. If I ________ you, I would not do it. A. am B. was C. have been D. were 满分:4 分 4. Success ______ in hard work. A. lays B. lain

C. lie D. lies 满分:4 分 5. ________ with flying, taking the train is safer. A. Compared B. To compare C. Comparing D. Compare 满分:4 分 6. The bridge is ________ construction. A. in B. with C. under D. during 满分:4 分 7. Man: Excuse me, madam, but is there a post office near here? Woman: _________ A. Wow, you got the idea. B. No, never mind. C. Pretty well, I guess. D. Sorry, I'm new here. 满分:4 分 8. The price is $14.90, _________ postage. A. includes B. including C. to include D. included

东财《大学英语1》在线作业二1满分答案

东财《大学英语1》在线作业二 试卷总分:100 得分:100 一、单选题 (共 25 道试题,共 100 分)abc 1. Sue: Hi! Aren't we in the same English class? Bill: ______ A. Yes, we are. My name's Sherry Clinton. B. How are you doing? C. Thank you very much. D. It's so wonderful to meet you. 满分:4 分 正确答案:A 2. If I ________ you, I would not do it. A. am B. was C. have been D. were 满分:4 分 正确答案:D 3. The price is $1 4.90, _________ postage. A. includes B. including C. to include D. included 满分:4 分 正确答案:B 4. People usually _______ spring with sunshine and flowers. A. regard B. imagine C. welcome D. connect 满分:4 分 正确答案:D 5. Nancy: Could you help me with my physics, please?Cathy: ___________ A. No,no way. B. No,I couldn’t. C. No,I can’t. D. Sorry I can’t.I have to go to a meeting right now.

东财英语在线作业二题目及答案2

? 1、 Clerk: Good morning. Can I help you
? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning.
?C
l
e
r
k
:
_______
? Mr.
Smith:
Single,
please
?
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
? 有疑问去论坛
? 2、 Jane: Carol, you look very well.
? Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must
have done you gooD.
? Jane: ________.
?
回答正确
A: That’s very kind of you
B: Are you kidding Thank you anyway

C: You think so That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
? 有疑问去论坛 ? 3、 Salesgirl: Good morning, miss. Can I help you ? Mary: Yes, I’d like half a kilo of oranges, please. ? Salesgirl:________. Anything else ? Mary: No, thank you.
?
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
? 有疑问去论坛 ? 4、 ____ three days to go before the final exams, shouldn’t you work harder
?
回答正确
A: In
B: On
C: By

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