【不定项选择题】

根据期初资料,资料(1)至(4),下列各项中,甲公司2023年3月31日资产负债表中“长期股权投资”项目“期末余额”栏的填列金额是(  )万元。

A.
985
B.
1005
C.
995
D.
975
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参考解析
【不定项选择题】

The growth of the use of English as the worlds primary language for international communication has obviously been continuing for several decades. (46) But even as the number of English speakers expands further there are signs that the global predominance of the language may fade within the foreseeable future.

Complex international, economic, technological and cultural changes could start to diminish the leading position of English as the language of the world market, and UK interests which enjoy advantage from the breadth of English usage would consequently face new pressures. Those realistic possibilities are highlighted in the study presented by David Graddol. (47) His analysis should therefore end any self-contentedness among those who may believe that the global position of English is so stable that the young generations of the United Kingdom do not need additional language capabilities.

David Graddol concludes that monoglot English graduates face a bleak economic future as qualified multilingual youngsters from other countries are proving to have a competitive advantage over their British counterparts in global companies and organizations. Alongside that, (48) many countries are introducing English into the primary-school curriculum but British schoolchildren and students do not appear to be gaining greater encouragement to achieve fluency in other languages.

If left to themselves, such trends will diminish the relative strength of the English language in international education markets as the demand for educational resources in languages, such as Spanish, Arabic or Mandarin grows and international business process outsourcing in other languages such as Japanese, French and German, spreads.

(49) The changes identified by David Graddol all present clear and major challenges to the UK’s providers of English language teaching to people of other countries and to broader education business sectors. The English language teaching sector directly earns nearly £1.3 billion for the UK in invisible exports and our other education related exports earn up to £10 billion a year more. As the international education  market  expands,  the  recent  slowdown  in  the  numbers of international students studying in the main English-speaking countries is likely to continue, especially if there are no effective strategic policies to prevent such slippage.

The anticipation of possible shifts in demand provided by this study is significant: (50) It gives a basis for all organizations which seek to promote the learning and use of English, a basis for planning to meet the possibilities of what could be a very different operating environment. That is a necessary and practical approach. In this as in much else, those who wish to influence the future must prepare for it.


【不定项选择题】

下列关于期货交易中 “买空卖空”, 描述正确的有 (    )。

A.

 投资者不拥有合约标的物依然可以卖出建仓

B.

 卖空是以卖出期货合约作为交易的开端

C.

 投资者不拥有合约则不可以卖出建仓

D.

 买空是以买入期货合约作为交易的开端

【不定项选择题】

根据期初资料和资料(1),下列各项中该企业结算并发放职工薪酬的会计处理正确的是()。

A.
代扣职工个人应缴纳的住房公积金时,贷记“应付职工薪酬——住房公积金”科目12.8万元
B.
代扣职工个人应缴纳的社会保险费时,贷记“应付职工薪酬一一社会保险费”科目97.2万元
C.
结算并发放上月的应付职工薪酬时,借记“应付职工薪酬一工资”科目640万元
D.
通过银行转账发放货币性职工薪酬时,贷记“银行存款”科目530万元
【不定项选择题】

背景材料
某工程公司接到一个接入网新装工程,共要安装开通调测16台MDU,还要负责局端和光分侧跳纤。在安装设备时发现有1台设备的业务板灯亮的不正。跳纤时发现有2台设备的路由端口被占用。在现场拨测是发现大量端口有杂音。

【不定项选择题】

现对若干个水利工程大坝出现事故的情况进行分析的结果得知,产生事故的原因有以下几方面(见表1F420140-1)。

【不定项选择题】

我国法院在对外国仲裁裁决的承认和执行时,对下列哪些选项不应进行审查?(          )

A.

仲裁协议的效力

B.

仲裁裁决是否已被撤销或停止执行

C.

承认和执行该裁决是否将违反我国的公序良俗与公共政策

D.

仲裁裁决的实体内容

【不定项选择题】

 根据资料 (1) 和 (2), 当月甲公司计算的材料成本差异率为 (    )。

A.

 -2.5%

B.

3.6%

C.

2.9%

D.

 - 3.6%

【不定项选择题】

【背景资料一】
A安装公司中标承建某生产线设备的安装,双方按规定签订了设备安装承包合同,设备的采购和运输由建设单位负责,设备的安装技术标准为设备制造厂的技术标准,合同约定工期为6个月,定于8月1日开工。生产线的土建工程由建设单位发包给了B建筑公司,工程开工后发生了如下几项事件:
事件1:建设行政主管部门发现建设单位在招投标情况的书面报告文件中,只有四家投标单位,其中A公司因为在办理资质升级,投标时未取得相应资质。
事件2:A公司进场后,在设备基础检测中,发现土建施工的基础与设计图纸不符,因设备基础返工,影响了施工进度。
事件3:建设单位在检查设备安装过程中,发现A公司的施工程序混乱,随责令其停工整改。
事件4:施工开始后,建设单位提出要在12月30日完工试生产,要求A公司赶工。

【不定项选择题】

TRIPS协定确立的知识产权保护原则是(  )。

A.

较高的最低保护标准

B.

保护范围广

C.

保护周期长

D.

保护程序严格

【不定项选择题】

2017年1月,甲公司一批会计档案保管期满,其中有尚未结清的债权债务原始凭证。甲公司档案管理机构请会计机构负责人张某及相关人员在会计档案销毁清册上签署意见,将该批会计档案全部销毁。2017年9月,出纳郑某调离,与接替其工作的王某办理了会计工作交接。2017年12月,为完成利润指标,会计机构负责人张某采取虚增营业收入等方法,调整了财务会计报告,并经法定代表人周某同意,向乙公司提供了未经审计的财务会计报告。

要求:

根据上述资料,不考虑其他因素,分析回答下列小题。