题目内容

2010年1月1日,甲公司通过发行权益性证券的方式取得了乙公司80%的股权,甲、乙公司在该交易之前不存在关联方关系。 要求:根据上述资料,不考虑其他因素。回答下列小题。 下列关于年度合并财务报表的表述中,正确的有( )。

A. 在报告期内出售上年已纳入合并范围的子公司时,合并资产负债表的期初数应进行调整
B. 甲公司在报告期内取得应纳入合并范围的乙公司时,合并现金流量表中只合并乙公司自投资日至年末的现金流量
C. 对于子公司的少数股东依法抽回在子公司中的权益性投资,应在合并现金流量表的“支付其他与筹资活动有关的现金”项目中反映
D. 对于子公司向少数股东支付现金股利或利润,在合并现金流量表中应当在“分配股利、利润或偿付利息支付的现金”项目下“其中:子公司支付给少数股东的股利、利润”项目反映
E. 上年已纳入合并范围的国外子公司在报告期内根据当地的法律要求改按新的会计政策核算后与母公司的会计政策不一致时,合并会计报表的期初数应按国外子公司新的会计政策予以调整

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Task 5 Directions: The following is a preface of a book. After reading it, you should give brief answers to the 5 questions (No. 56 through No. 60) that follow. The answers should be no more than 3 words. They should be written after the corresponding numbers on the Answer Sheet. This practice book is intended for foreign engineers or students of engineering who have already mastered the elements of English, and who now want to use their knowledge of the language to read books on their own subjects. Readers should understand, however, that the purpose of the book is to teach language, not to teach engineering. The language in which scientific and technical facts are expressed is certainly not a different language from that of everyday life, but all the same it presents the foreign student with a number of special problems. The most obvious and the most widely recognized of these problems is the vocabulary. One of the aims of this practice book is to present as many technical words as possible, and as often as possible : words such as work and pain and load and feed and force. Words like these look harmless, but they can cause a lot of trouble to the student. But more than anything else, I have tried to describe the technical statement; that is, the completed sentence rather than the individual word. Many of the structures illustrated in the book are essential to the expression of technical facts and ideas-at least for the present. How can the structure taught in the book be used It can be used to express __________.

Task 5 Directions: The following is a preface of a book. After reading it, you should give brief answers to the 5 questions (No. 56 through No. 60) that follow. The answers should be no more than 3 words. They should be written after the corresponding numbers on the Answer Sheet. This practice book is intended for foreign engineers or students of engineering who have already mastered the elements of English, and who now want to use their knowledge of the language to read books on their own subjects. Readers should understand, however, that the purpose of the book is to teach language, not to teach engineering. The language in which scientific and technical facts are expressed is certainly not a different language from that of everyday life, but all the same it presents the foreign student with a number of special problems. The most obvious and the most widely recognized of these problems is the vocabulary. One of the aims of this practice book is to present as many technical words as possible, and as often as possible : words such as work and pain and load and feed and force. Words like these look harmless, but they can cause a lot of trouble to the student. But more than anything else, I have tried to describe the technical statement; that is, the completed sentence rather than the individual word. Many of the structures illustrated in the book are essential to the expression of technical facts and ideas-at least for the present. How does the "force" look It looks __________,but can cause much trouble.

Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. Einstein had a great effect on science and history. An American university president once commented that Einstein had created a new outlook, a new view of universe. It may be some time before the average mind understands fully the identity of time and space and so on-but even ordinary men understand now that the universe is something larger than ever thought before. By 1914 the young Einstein had gained world fame. He accepted the offer to become a professor at the Prussian Academy of Science in Berlin. He had few duties, little teaching and unlimited opportunities for study, but soon his peace and quiet were broken by the First World War. Einstein hated violence. The misery of war affected him deeply, and he sat unhappy in his office doing little. He lost interest in his research. Only when peace came in 1918 was he able to get back to work. In the years following World War I honors were increasingly heaped on him. He became the head of the Kaiser Wilhelm Institute of Theoretical Physics. In 1921 he won the Nobel Prize, and he was honored in Germany until the rise of Naziism when he was driven from Germany because he was a Jew. It’s stated in the fourth paragraph that ______.

A. Einstein was popular in America
B. Einstein enjoyed reading about wars
C. Einstein headed a research institute
D. Einstein was a famous chemist

Task 5 Directions: The following is a preface of a book. After reading it, you should give brief answers to the 5 questions (No. 56 through No. 60) that follow. The answers should be no more than 3 words. They should be written after the corresponding numbers on the Answer Sheet. This practice book is intended for foreign engineers or students of engineering who have already mastered the elements of English, and who now want to use their knowledge of the language to read books on their own subjects. Readers should understand, however, that the purpose of the book is to teach language, not to teach engineering. The language in which scientific and technical facts are expressed is certainly not a different language from that of everyday life, but all the same it presents the foreign student with a number of special problems. The most obvious and the most widely recognized of these problems is the vocabulary. One of the aims of this practice book is to present as many technical words as possible, and as often as possible : words such as work and pain and load and feed and force. Words like these look harmless, but they can cause a lot of trouble to the student. But more than anything else, I have tried to describe the technical statement; that is, the completed sentence rather than the individual word. Many of the structures illustrated in the book are essential to the expression of technical facts and ideas-at least for the present. What’s the most obvious problem to the foreign students of engineening It is __________.

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