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【多选题】
企业在计提了固定资产减值准备后，下列会计处理正确的是（）。A.
固定资产预计使用寿命变更的，应当改变固定资产折旧年限
B.
固定资产所含经济利益预期实现方式变更的，应改变固定资产折旧方法
C.
固定资产预计净残值变更的，应当改变固定资产的折旧方法
D.
以后期间如果该固定资产的减值因素消失，那么可以按照不超过原来计提减值准备的金额予以转回
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【单选题】投保人将市价为 150 万元的财产同时向甲、乙两家保险公司投保,保险金额分别为 50 万元和 150 万元,若一次保险事故造成实际损失为 80 万元,则按照比例责任分摊原则,甲、乙两家保险公司应分别承担的赔偿是
A.
20 万元和 60 万元
B.
30 万元和 50 万元
C.
40 万元和 40 万元
D.
60 万元和 20 万元
【单选题】Which of the following statements is true?
A.
If new firms are struggling to obtain funds from underdeveloped financial markets, the most efficient policy solution would be to offer a production subsidy to these firms.
B.
If the government’s goal is to induce early production even when the new firms are not cost-competitive by world standards, a barrier to the import of a substitute of the product produced by these firms would be an ideal policy.
C.
If young firms are struggling to retain their trained workers, then government should offer a subsidy to offset the costs of training workers.
D.
If the domestic firms do not supply anything at the world price, the government should lower the import barriers to boost domestic production.
【单选题】迷走神经对胰腺分泌的调节是( )
A.
引起酶多、水和HCO3-少的分泌
B.
引起水、HCO3-多而酶少的分泌
C.
引起水、HCO3-和酶均多的分泌
D.
无明显的促进作用
E.
起明显的抑制作用
【单选题】Why have elitist schools been challenged?
A.
They conflict with the American ideal of equality of opportunity.
B.
They have higher academic standards than the public schools.
C.
They are much more expensive than the public schools.
D.
They are not as safe as the public schools.
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