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与财务费用发生有关的业务包括（）
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Questions 59 to 62 are based on the following passage:NegotiationThe increase in international business and in foreign investment has created a need for executives with knowledge of foreign languages and skills in cross-cultural communication. Americans, however, have not been well trained in either area and, consequently, have not enjoyed the same level of success in negotiation in an international arena as have their foreign counterparts.Negotiating is the process of communicating back and forth for the purpose of reaching an agreement. It involves persuasion and compromise, but in order to participate in either one, the negotiators must understand the ways in which people are persuaded and how compromise is reached within the culture of the negotiation.In many international business negotiations abroad, Americans are perceived as wealthy and impersonal. It often appears to the foreign negotiator that the American represents a large multi-million-dollar corporation that can afford to pay the price without bargaining further. The American negotiator’s role becomes that of an impersonal purveyor of information and cash, an image that succeeds only in undermining the negotiation.In studies of American negotiators abroad, several traits have been identified that may serve to confirm this stereotypical perception, while subverting the negotiator’s position. Two traits in particular that cause cross-cultural misunderstanding are directness and impatience on the part of the American negotiator. Furthermore, American negotiators often insist on realizing short-term goals. Foreign negotiators, on the other hand, may value the relationship established between negotiators and may be willing to invest time in it for long-term benefits. In order to solidify the relationship, they may opt for indirect interactions without regard for the time involved in getting to know the other negotiator.Clearly, perceptions and differences in values affect the outcomes of negotiations and the success of negotiators. For Americans to play a more effective role in international business negotiations, they must put forth more effort to improve cross-cultural understanding. The paragraph following the passage most probably discusses（）.
会计政策变更结果应作为盈利能力分析的一部分。
公允价值变动损益科目出现正值表明企业当期获得的是未实现的投资收益，反之为负值表明出现的是未实现的投资损失。
Questions 51 to 54 are based on the following passage:Although recent years have seen substantial reductions in noxious pollutants from individual motor vehicles, the number of such vehicles has been steadily increasing. Consequently, more than 100 cities in the United States still have levels of carbon monoxide, particulate matter, and ozone (generated by photochemical reactions with hydrocarbons from vehicle exhaust) that exceed legally established limits. There is a growing realization that the only effective way to achieve further reductions in vehicle emissions—short of a massive shift away from the private automobile—is to replace conventional diesel fuel and gasoline with cleaner-burning fuels such as compressed natural gas, liquefied petroleum gas, ethanol, or methanol.All of these alternatives are carbon-based fuels whose molecules are smaller and simpler than those of gasoline. These molecules bum more cleanly than gasoline, in part because they have fewer, if any, carbon-carbon bonds and the hydrocarbons they do emit are less likely to generate ozone. The combustion of larger molecules, which have multiple carbon-carbon bonds involves a more complex series of reactions. These reactions increase the probability of incomplete combustion and are more likely to release uncombusted and photochemically active hydrocarbon compounds into the atmosphere. On the other hand, alternative fuels do have drawbacks. Compressed natural gas would require that vehicles have set of heavy fuel tanks — a serious liability in terms of performance and fuel efficiency — and liquefied petroleum gas faces fundamental limits on supply.Ethanol and methanol, on the other hand, have important advantages over other carbon-based alternative fuels: they have higher energy content per volume and would require minimal changes in the existing network for distributing motor fuel. Ethanol is commonly used as a gasoline supplement, but it is currently about twice as expensive as methanol, the low cost of which is one of its attractive features. Methanol’s most attractive feature, however, is that it can reduce by about 90 percent the vehicle emissions that form ozone, the most serious urban air pollutant.Like any alternative fuel, methanol has its critics. Yet much of the criticism is based on the use of “gasoline clone” vehicles that do not incorporate even the simplest design improvements that are made possible with the use of methanol. It is true, for example, that a given volume of methanol provides only about one-half of the energy that gasoline and diesel fuel do; other things being equal, the fuel tank would have to be somewhat larger and heavier. However, since methanol-fueled vehicles could be designed to be much more efficient than “gasoline clone” vehicles fueled with methanol they would need comparatively less fuel. Vehicles incorporating only the simplest of the engine improvements that methanol makes feasible would still contribute to an immediate lessening of urban air pollution. According to the text, incomplete combustion is more likely to occur with gasoline than with an alternative fuel because（）.
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