题目内容

以下符合共同控制资产核算要求的是( )。

A. 根据共同控制资产的性质确认本企业拥有该资产的份额
B. 确认应由本企业负担以及本企业直接发生的与共同控制资产相关的负债
C. 确认共同控制资产产生的收入中应由本企业享有的部分
D. 每一合营方享有合同规定比例的共同控制资产带来的未来经济利益和分担所发生费用
E. 确认由本企业负担的以及本企业直接发生的与共同控制资产相关的费用

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In 1848 a settler in distant, undeveloped California discovered gold near Sacramento. As the news spread, a great tide of gold-hungry men flowed into California. They came from all parts of the United States in tens of thousands. There were even gold-seekers from Europe. Some of the people move across the country by cart, traveling almost half a year and meeting many hardships and dangers. Other sailed all the way around South Africa, finally reached the California shore. Since the first discovery was of tiny pieces of gold at the bottom of a stream, many of them searched the waters of rivers for the precious bits of yellow metal. Others made channels to draw off flowing water in order to examine it carefully for bits of gold. They worked with almost full determination and fierce competition(竞争). Life was hard and rough in the days of the California gold rush. A few of the adventurers became rich, but most of them were bitterly disappointed. After having removed from their homes and after traveling the long, dangerous road to California, they had found little or nothing. Some returned home. But many remained in California to work and to settle as ordinary citizens without the riches they had dreamed of. It was this great arrival of population that built up California very fast and led to its becoming a state of the United States in 1850. Which of the following may be the best title of the passage

A. The California Gold Rush
B. Gold-seekers
C. The Hard and Rough Life in California
D. How to Find Gold in California

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D. 心电图运动试验
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A. 具有安全工程师资格
B. 对事故单位非常熟悉
C. 具有事故调查所需要的某一方面的专长
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