化合物A分子式C6H12O,能够与羟胺反应,而与Tollen’s试剂以及饱和亚硫酸氢钠溶液都不反应。A催化加氢能得到B,B的分子式是C6H14O,B和浓硫酸脱水作用能够得到C,C的分子式C6H12,C经过臭氧化,在锌还原性水解条件下生成D和E,两者的分子式均为C3H6O。D有碘仿反应而无银镜反应,E有银镜反应而无碘仿反应。推测A,B,C,D,E的结构。
A. CH3CH2CHOHCH(CH3)2
B. CH3CH2CH=C(CH3)2
CH3COCH3
D. CH3CH2CHO
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能够将羰基还原为亚甲基的试剂为 ( )
Al(i-PrO)3 , i-PrOH
B. LiAlH4
C. ⑴ HSCH2CH2SH, ⑵ H2/Ni
D. NaBH4
How does the partial equity method differ from the equity method?
A. In the total assets reported on the consolidated balance sheet.
B. In the total liabilities reported on the consolidated balance sheet.
C. Under the partial equity method, subsidiary income does not increase the balance in the parent's investment account.
D. Under the partial equity method, the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary.
For a foreign subsidiary that uses the U.S. dollar as its functional currency, what method is required to ready the financial statements for consolidation?
A. Temporal Method.
B. Current Rate Method.
Current/Noncurrent Method.
D. Monetary/Nonmonetary Method.
In accounting for foreign currency transaction, which of the following approaches is used in the United States?
A. One-transaction perspective; defer foreign exchange gains and losses.
B. Two-transaction perspective; defer foreign exchange gains and losses.
C. Two-transaction perspective; accrue foreign exchange gains and losses.
D. One-transaction perspective; accrue foreign exchange gains and losses.
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