为你找到 1000 条关于 导论2-1 的结果
甲公司的记账本位币为人民币.20×8年12月5日以每股2美元的价格购入5000股乙公司股票作为交易性金融资产,当日汇率为1美元=6.6元人民币,款项已经支付,20×8年12月31日,当月购入的乙公司股票市价变为每股2.1美元,当日汇率为1美元=6.4元人民币,假定不考虑相关税费的影响,则甲公司期末应计入当期损益的金额为()元人民币.
【正确答案】A【答案解析】交易性金融资产应以公允价值计量,由于该交易性金融资产是以外币计价的,在资产负债表日,不仅应考虑美元股票市价的变动,还应一并考虑美元与人民币之间汇率变动的影响。甲公司期末应计入当期损益的金额=2.1×5000×6.4...
某公司于2012年1月1日按每份面值1000元发行期限为2年、票面年利率为7%的可转换公司债券30万份,利息每年年末支付.每份债券可在发行1年后转换为200股普通股.发行日市场上与之类似但没有转换股份权利的公司债券的市场利率为9%,假定不考虑其他因素.2012年1月1日,该交易对所有者权益的影响金额为()万元.[(P/A,9%,2)=1.7591,(P/F,9%,2)=0.8417] 
【答案解析】(1)该可转换公司债券的负债成份公允价值=1000×30×7%×1.7591+1000×30×0.8417=28945.11(万元);(2)该可转换公司债券的权益成份公允价值=1000×30-28945.11=1054.89(万...
甲、乙、丙、丁共同投资设立合伙企业,约定利润分配比例为4:3:2:1。后甲、乙退伙,丙、丁未就现有合伙企业的利润分配约定新的比例。依照法律规定,现该合伙企业的利润正确的分配方式是()。
本题考核点是合伙损益分配原则。合伙损益由合伙人依照合伙协议约定的比例分配和分担。甲、乙退伙后,丙、丁应重新约定新的比例,未约定合伙损益分配比例的,由各合伙人平均分配和分担。
在2:1绘图比例的图样上,尺寸标注为4mm的线段,其实长为()。
B
仰泳完整配合技术通常采用6:2:1的配合。
1
设边际替代率MRSXY=Y/X,I=80,PX=2,PY=1,最优消费组合为()
设A={1,2,3},则A上的二元关系有()个。
听力三1(2)
某图样采用1:2的比例绘制时,标注尺寸为()。
二只50mL容量瓶,分别为(1)、(2),在(1)号容量瓶中加入Cd2+未知液5.0mL,测得扩散电流为10μA,在(2)号容量瓶中加入Cd2+未知液5.0mL,再0.005mol/LCd2+标准溶液5.0mL,测得扩散电流为15μA,未知溶液中Cd2+的浓度是多少(mol/L)()
注意题目中的容量瓶,意思是将溶液要稀释至50mL然后再开始测定
Cross-cultureUnderstandingonBusinessWeliveinaglobalvillage,buthowwelldoweknowandunderstandthecross-cultureonbusiness?MaybeweassumethatthewidespreadunderstandingofEnglishlanguagemeansacorrespondingunderstandingofEnglishcustoms.However,itmightnotbenecessarilythecase.Ifwewanttohavegoodbusiness,wemusthavethecross-cultureunderstandingonbusiness.Herearesometipsforyoutopayattentionto:1.EyeContactInmanyWesterncountries,includingtheUnitedStates,apersonwhodoesnotmaintain“goodeyecontact”isregardedasbeingslightlysuspicious.Americansunconsciouslyassociatepeoplewhoavoideyecontactasunfriendly,insecure,untrustworthy,inattentiveandimpersonal.However,incontrast,Japaneseadultslowertheireyeswhenspeakingtoasuperior,agestureofrespect.InThailandyoushouldclaspyourhandstogetherandloweryourheadandyoureyeswhenyougreetsomeone.LatinAmericanculture,aswellassomeAfricancultures,suchasNigeria,havelongerlookingtime,butprolongedeyecontactfromanindividualoflowerstatusisconsidereddisrespectful.IntheUS,itisconsideredrudetostare–regardlessofwhoislookingatwhom.Incontrast,thepoliteEnglishmanistaughttopaystrictattentiontoaspeaker,tolistencarefully,andblinkhiseyestoletspeakerknowheorshehasbeenunderstoodaswellasheard,whileinPakistanyoumustn’twinkforit’soffensive.2.TimeofArrivalImagineyouhavemadeanappointmentatthreeo’clock.Whattimeshouldyouexpectyourforeignbusinesscolleaguestoarrive?Ifthey’reGerman,they’llberightontime.Ifthey’reAmerican,they’llprobablybe15minutesearly.Ifthey’llbeBritish,they’llbe15minuteslateandyoushouldallowuptoanhourfortheItalians.3.AtMealandDrinkingTimeTheBritisharehappytohavebusinesslunchanddiscussbusinessmatterswithadrinkduringthemeal;theJapaneseprefernottoworkwhileeating.Lunchisatimetorelaxandgettoknowoneanother,andtheyrarelydrinkatlunchtime.TheGermansliketotalkbusinessbeforedinner.However,incontrast,theFrenchliketoeatfirstandtalkafterwards.Theyhavetobewellfedandwateredbeforetheydiscussanything.Andyoushouldn’tsitdowninacaféuntilyou’veshakenhandswitheveryoneyouknowinFrance.InRussiayoumustmatchyourhostsdrinkfordrink,ortheywillthinkyouareunfriendly;inAmericayoushouldeatyourhamburgerwithbothhandsandasquicklyasyoucan.Youshouldn’ttrytohaveaconversationuntilitiseaten;intheMiddleEastyoumustneverusethelefthandforeating,drinking,smokingorgreeting.Also,youshouldtakecarenottoadmireanythinginyourhost’shome.Theywillfeelthattheyhavetogiveittoyou.Thereareothersuggestionsoncross-cultureunderstandingonbusinessthatmighthelpyouwithyourbusiness.Onlyafewhavebeenmentionedhere.Beforeyougotoacountryonbusiness,youshouldhavetolearnsomethingmoreaboutherculture.WheninRome,doastheRomansdo.Choosethebestanswerforthefollowingquestions.2)WhichofthefollowingisnottrueabouttheBritishaccordingtothetext?
若有:inta=1,b=2,c=3,d=4,m=2,n=2;则执行(m=a>b)&&(n=c>d)后n的值是()
以下程序的输出结果是()main(){intx=2,y=-1,z=2;if(x<y)if(y<0)z=0;elsez+=1;printf(“%d\n”,z)}
1.阅读以下代码,运行结果为()。[2,3,4,5].reduce(function(total,item){returntotal+item;});A、14B、3C、10D、120
a
以下程序的输出结果是ls1=[1,2,3,4,5]ls2=[3,4,5,6,7,8]cha1=[]foriinls2:ifinotinls1:cha1.append(i)print(cha1)