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【单选题】
根据支付结算办法规定，出票人签发空头支票，银行应予退票，并按票面金额处以( )的罚款。A.
2％但不低于l千元
B.
5％但不低于1千元
C.
3％但不低于1千元
D.
l％但不低于1千元
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举一反三
【简答题】实验表明,升力、阻力与飞行速度的平方成________。
【单选题】An entity that joins two other entities is called:
A.
a fundamental entity.
B.
an associative entity.
C.
an attributive entity.
D.
a linking entity.
【单选题】Real estate development is the process an entity makes improvements to real property .
A.
by that
B.
by which
C.
which
【单选题】An entity that describes attributes such as repeating groups is called:
A.
a fundamental entity.
B.
an associative entity.
C.
an attributive entity.
D.
an external entity.
【单选题】Application of the cost model to the investment one company makes in another entity’s shares is straightforward and includes all of the following EXCEPT
A.
recognize the cost of the investment at the fair value of shares acquired.
B.
unless impaired, report the investment at its fair value at each balance sheet date.
C.
recognize dividend income when the entity has a claim to the dividend.
D.
when the shares are disposed of, derecognize them and report a gain or loss on disposal in net income.
【多选题】确定企业所得是否属于征税范围的原则是( )
A.
必须是合法来源所得
B.
可以是非法来源所得
C.
应纳税所得是扣除成本费用后的纯收益
D.
必须是实物所得
E.
必须是货币所得
【单选题】Real estate development is the process by which an entity makes improvements to real property, thereby increasing its value.
A.
房地产开发是某一个实体对不动产进行改良并因此增加其价值的过程。
B.
房地产开发是某一个 物品 对不动产进行改 进 并因此增加其价值的 经过 。
C.
房地产开发是某一个实体对 其 进行改 进 并 以此 增加其 价格 的过程。
【单选题】The business entity concept means that
A.
the owner is part of the business entity
B.
an entity is organized according to state or federal statutes
C.
an entity is organized according to the rules set by the FASB
D.
the entity is an individual economic unit for which data are recorded, analyzed, and reported
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