题目内容

An asset is sold in two different active markets at different prices. An entity enters into transactions in both markets and can access the price in those markets for the asset at the measurement date. In Market A, the price that would be received is CU26, transaction costs in that market are CU3 and the costs to transport the asset to that market are CU2. In Market B, the price that would be received is CU25, transaction costs in that market are CU1 and the costs to transport the asset to that market are CU2. If Market A is has the greatest volume and level of activity for the asset, the fair value of the asset would be______. If not, the fair value of the asset would be______.

A. CU24, CU23
B. CU21, CU22
CU23, CU24
D. CU24, CU24

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An entity, a provider of consulting services, wins a competitive bid to provide consulting services to a new customer. The entity incurred the following costs to obtain the contract:1) External legal fees for due diligence CU15,000;2) Travel costs to deliver proposal CU25,000;3) Commissions to sales employees CU10,000.The entity should recognize _____ as contract costs for the incremental costs of obtaining the contract.

A. CU50,000
B. CU10,000
CU25,000
D. CU40,000

现实主义精神:是人类在物质生产和精神生产的实践过程中历史地建构和生成的主体精神之一。(模仿、再现、美与真的统一)

文学上的现实主义:主要是指一种文学主张、创作态度、创作原则、创作方法和风格等。

马尔克斯的《百年孤独》是哪种类型的现实主义的典型?

A. 社会主义现实主义
B. 拉美魔幻现实主义
C. 批判现实主义
D. 心理现实主义

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