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【判断题】
售后租回形成融资租赁业务时,售后租回固定资产所发生的损益应当作为当期收益。( )A.
正确
B.
错误
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举一反三
【单选题】Which of the following is disadvantage of strategic alliances?
A.
They give competitors a low-cost route to new technology and markets.
B.
They do not facilitate entry into a foreign market.
C.
They do not allow for sharing of risks and fixed costs.
D.
They mandate that the companies do not share complementary competencies and assets.
E.
They cause problems when it comes to establishing technological standards for the industry.
【判断题】Strategic alliances give firms greater control over foreign activities than do agents and licensees.
A.
正确
B.
错误
【单选题】以下关于审计风险模型“审计风险=重大错报风险×检查风险”的理解中不正确的是（ ）
A.
如果重大错报风险较高，说明审计风险一定高
B.
如果重大错报风险较高，注册会计师就要多做程序
C.
检查风险取决于审计程序设计的合理性和执行的有效性
D.
当可接受的检查风险降低时，注册会计师需要将实施实质性程序的时间从期中移至期末
【简答题】Which of the following is not a characteristic of global strategic alliances :
【判断题】Strategic alliances range in scope from informal cooperative agreements to joint ventures.
A.
正确
B.
错误
【单选题】One of the principal risks with strategic alliances is:
A.
they bring together the complementary skills of alliances partners.
B.
alliances may facilitate entry into foreign markets.
C.
a firm can give away more than it receives.
D.
they allow firms to share fixed costs.
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