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如果一家公司长期投资占另一家公司现有普通股的比重为(列A),那么它在财务报表中披露该投资时应用(列B)。正确的选项为()

A. 80成本法
B. 40权益法
C. 15合并法
D. 5权益法

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在某个班级中,L同学比X同学个子矮,Y同学比L同学个子矮,但M同学比Y同学个子矮。所以,Y同学比J同学个子矮。 必须增加以下哪项陈述作前提,才能合逻辑地推出上述结论()。

A. L同学比J同学个子高。
B. J同学比L同学个子高。
C. X同学比J同学个子高。
D. J同学比M同学个子高。

Why did the man go to the bank

A. He had to pay the fine there.
B. He wanted to get small change.
C. He intended to call the traffic police.

B "As I stood in front of the grave (墓) of President Richard Nixon, I was thinking about the time 25 years ago when this president helped bring the United States and China closer together. Young people of our two countries should help this relationship grow." This remark was made by a Shanghai student when speaking to his fellow students at the Nixon Library in California, U.S.A.. He was one of 80 middle school students from China attending a month long "Youth Summit". The Summit was to mark the 25th anniversary (周年) of President Nixon’s journey to China, which was the turning point in China-U.S. relations. The Youth Summit was aimed at increasing understanding and friendship between young students of the two countries through visits and discussions. Seventy-five American students were selected to visit China. They also visited the Nixon Library on July 21 before leaving for Beijing the next day. The head of the Library said he was pleased to see the American and Chinese students talking and laughing together. One Chinese student said, "I didn’t find it particularly difficult to talk with Americans. We have our differences, but we have a lot in common. Dialogue is good for us." The words "Youth Summit" refer to ______.

A. visits to the Nixon Library
B. the Chinese students’ visit to the U.S.
C. a meeting discussing relations between China and the U.S.
D. activities to strengthen the ties between the Chinese and American students

一个组织机构在1月1日有8000单位的存货,每单位价值10美元。当年,该机构售出25000单位并买进另外的存货,如下所示:日期 购买单位数 单位价格4月1日 15000单位 8美元7月1日 10000单位 9美元10月1日 12500单位 10美元 如果该机构使用先进先出法对存货估价,那么期末存货余额是()

A. 180000美元
B. 197000美元
C. 218000美元
D. 235000美元

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