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【单选题】
SELECT语句中的Group By子句的作用是(       )。
A.
提供查询条件
B.
提供分组项
C.
提供查询的数据源
D.
提供排序项
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参考答案：
举一反三
【判断题】Under IFRS No. 9, debt investments are classified as either "amortized cost," or "fair value through profit and loss (FVPL)," or "fair value through other comprehensive income (FVOCI)."
A.
正确
B.
错误
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【单选题】关于财务共享服务以下说法正确的是（ ）
A.
是从传统的会计系统中分离出来，与财务会计并列，着重为企业进行最优决策，改善经营管理，提高经济效益服务的
B.
是以降低资金成本、提高资金使用效益为目的的资金管理机构
C.
是指大型企业的总部或者管理高层，为了实现集团的战略目标，在集团发展壮大过程中，通过对下属企业或部门采用层级的管理控制、资源的协调分配、经营风险控制等策略和方式，使得集团组织架构和业务流程的达到最佳运作效率的管理体系
D.
是指通过将企业分散在各个区域运营单元中易于标准化和规范化的财务业务进行流程再造与标准化，并由统一设置的财务共享服务中心集中进行处理
查看完整题目与答案
【单选题】目前常用的基因表达体系细胞包括
A.
原核表达体系E. coli
B.
哺乳类细胞中的Cos细胞和CHO细胞
C.
昆虫细胞
D.
酵母细胞
E.
以上都对
查看完整题目与答案
【单选题】Which of the following statements regarding reporting under GAAP and IFRS is not true:
A.
The definition of a liability under GAAP and IFRS involves three basic criteria.
B.
After acquisition, one of two asset measurement systems is applied.
C.
The definition of an asset under GAAP and IFRS involves three basic criteria.
D.
Both GAAP and IFRS define the initial asset value as historical cost for nearly all assets.
E.
Both GAAP and IFRS define the initial asset value as replacement value.
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【多选题】Which of the following conditions give rise to derecognition of a part of an asset under IFRS 9?
A.
The part considered for derecognition comprises only a fully proportionate share of specifically identified cash flows from a financial asset (or a group of similar financial assets)
B.
The part considered for derecognition comprises only specifically identified cash flows from a financial asset
C.
C.The part considered for derecognition comprises only a fully proportionate share of the cash flows from a financial asset (or a group of similar financial assets)
D.
None of above.
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【单选题】大气瑞利散射
A.
与波长的二次方成正比关系
B.
与波长的二次方成反比关系
C.
与波长的四次方成正比关系
D.
与波长的四次方成反比关系
查看完整题目与答案
【单选题】Which of the following statements regarding reporting under GAAP and IFRS is not true:
A.
Both GAAP and IFRS define the initial asset value as historical cost for nearly all assets.
B.
The definition of an asset under GAAP and IFRS involves three basic criteria.
C.
Both GAAP and IFRS define the initial asset value as replacement value.
D.
The definition of a liability under GAAP and IFRS involves three basic criteria.
E.
After acquisition, one of two asset measurement systems is applied.
查看完整题目与答案
【判断题】Under IFRS No. 9, equity investments are classified as either "fair value through other comprehensive income (FVOCI)" or "fair value through profit and loss (FVPL)."
A.
正确
B.
错误
查看完整题目与答案
【单选题】目前常用的基因表达体系细胞包括 ( )
A.
原核表达体系的E. coli
B.
昆虫细胞
C.
酵母细胞
D.
哺乳类细胞中的COS细胞和CHO细胞
E.
以上都对
查看完整题目与答案
【简答题】The publication of IFRS 9, Financial Instruments, represents the completion of the first stage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new s...
查看完整题目与答案
相关题目：
【判断题】Under IFRS No. 9, debt investments are classified as either "amortized cost," or "fair value through profit and loss (FVPL)," or "fair value through other comprehensive income (FVOCI)."
A.
正确
B.
错误
查看完整题目与答案
【单选题】关于财务共享服务以下说法正确的是（ ）
A.
是从传统的会计系统中分离出来，与财务会计并列，着重为企业进行最优决策，改善经营管理，提高经济效益服务的
B.
是以降低资金成本、提高资金使用效益为目的的资金管理机构
C.
是指大型企业的总部或者管理高层，为了实现集团的战略目标，在集团发展壮大过程中，通过对下属企业或部门采用层级的管理控制、资源的协调分配、经营风险控制等策略和方式，使得集团组织架构和业务流程的达到最佳运作效率的管理体系
D.
是指通过将企业分散在各个区域运营单元中易于标准化和规范化的财务业务进行流程再造与标准化，并由统一设置的财务共享服务中心集中进行处理
查看完整题目与答案
【单选题】目前常用的基因表达体系细胞包括
A.
原核表达体系E. coli
B.
哺乳类细胞中的Cos细胞和CHO细胞
C.
昆虫细胞
D.
酵母细胞
E.
以上都对
查看完整题目与答案
【单选题】Which of the following statements regarding reporting under GAAP and IFRS is not true:
A.
The definition of a liability under GAAP and IFRS involves three basic criteria.
B.
After acquisition, one of two asset measurement systems is applied.
C.
The definition of an asset under GAAP and IFRS involves three basic criteria.
D.
Both GAAP and IFRS define the initial asset value as historical cost for nearly all assets.
E.
Both GAAP and IFRS define the initial asset value as replacement value.
查看完整题目与答案
【多选题】Which of the following conditions give rise to derecognition of a part of an asset under IFRS 9?
A.
The part considered for derecognition comprises only a fully proportionate share of specifically identified cash flows from a financial asset (or a group of similar financial assets)
B.
The part considered for derecognition comprises only specifically identified cash flows from a financial asset
C.
C.The part considered for derecognition comprises only a fully proportionate share of the cash flows from a financial asset (or a group of similar financial assets)
D.
None of above.
查看完整题目与答案
【单选题】大气瑞利散射
A.
与波长的二次方成正比关系
B.
与波长的二次方成反比关系
C.
与波长的四次方成正比关系
D.
与波长的四次方成反比关系
查看完整题目与答案
【单选题】Which of the following statements regarding reporting under GAAP and IFRS is not true:
A.
Both GAAP and IFRS define the initial asset value as historical cost for nearly all assets.
B.
The definition of an asset under GAAP and IFRS involves three basic criteria.
C.
Both GAAP and IFRS define the initial asset value as replacement value.
D.
The definition of a liability under GAAP and IFRS involves three basic criteria.
E.
After acquisition, one of two asset measurement systems is applied.
查看完整题目与答案
【判断题】Under IFRS No. 9, equity investments are classified as either "fair value through other comprehensive income (FVOCI)" or "fair value through profit and loss (FVPL)."
A.
正确
B.
错误
查看完整题目与答案
【单选题】目前常用的基因表达体系细胞包括 ( )
A.
原核表达体系的E. coli
B.
昆虫细胞
C.
酵母细胞
D.
哺乳类细胞中的COS细胞和CHO细胞
E.
以上都对
查看完整题目与答案
【简答题】The publication of IFRS 9, Financial Instruments, represents the completion of the first stage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new s...
查看完整题目与答案
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