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When did you last see a polar bear? On a trip to a zoo, perhaps? If you had attended a winter activity in New York a few years ago, you would have seen a whole polar bear club. These 'Polar Bears' are people who meet frequently in the winter to swim in freezing cold water. That day, the air temperature was 3℃, and the water temperature was a bit higher. The members of the Polar Bear Club at Coney Island, New York are usually about the age of 60. Members must satisfy two requirements. First, they must get along well with everyone else in the group, this is very important because there are so many different kinds of people in the club. Polar Bears must also agree to swim outdoors at least twice a month from November through February. Doctors do not agree about the medical effects of cold-water swimming. Some are worried about the dangers of a condition in which the body's temperature drops so low that finally the heart stops. Other doctors, however, point out that there is more danger of a heart attack during summer swimming because the difference between the air temperature and water temperature is much greater in summer than in winter. The Polar Bears themselves are satisfied with the benefits (or advantages) of cold-water swimming. They say that their favorite form of exercise is very good for the circulatory system(循环系统) because it forces the blood to move fast to keep the body warm. Cold-water swimmers usually turn bright red after a few minutes in the water. A person who turns blue probably has a very poor circulatory system and should not try cold-water swimming. The main benefits(or advantages) of cold-water swimming are probably mental. The Polar Bears love to swim year-round; they find it fun and relaxing. As one 70-year-old woman says. 'When I go into the water, I pour my troubles into the ocean and let them float away.' 51. The members of the Polar Bear Club must meet the following requirements except that_____ . A. they should be easy to make friends with B. they must swim outdoors at least 8 times in the four cold months C. they must agree to swim outdoors from November through February D. they must reach the age of 60 52. Doctors _____ . A. encourage people to take part in cold-water swimming actively B. point out the possible danger of blood illness during cold-water swimming C. believe swimming is helpful both in winter and in summer D. have different ideas about the medical effects of cold-water swimming 53. According to the passage, some doctors believe it is true that _____ . A. you are healthy if cold-water swimming turns your skin color blue B. cold-water swimming causes more heart attacks in summer than in winter C. cold-water swimming can make the body temperature dangerously high D. Polar Bears are bears swimming in freezing water 54. The Polar Bears like to swim all the year round, for _____ . A. they can remain young   B. it is an easy way to keep the body warm in winter C. they find it enjoyable and interesting D. they might meet fewer troubles in life 55. The passage is mainly about _____ . a group of cold-water swimming lovers                  B. the polar bears' life C. doctors' ideas about cold-water swimming            D. the requirements of the Polar Bear Club
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【多选题】下列关于企业应收款项减值的核算,表述不正确的有
A.
我国企业可以采用直接转销法核算坏账
B.
资产负债表目,企业应收账款的账面价值低于其预计未来现金流量的现值的差额,应记人 “信用减值损失"的借方
C.
资产负债表日,企业应收账款的账面价值低于其预计未来现金流量的现值的差额,可能应记人 “信用减值损失”的贷方,“坏账准备”的借方
D.
收回应收账款、计提坏账准备和收回已转销的应收账款会影响应收账款的账面价值
E.
转销无法收回的应收账款的会计分录应借记 “坏账准备”,贷记“信用减值损失"
F.
转销无法收回的应收账款会影响应收账款的账面价值
G.
某企业 2019年12月初“坏账准备”余额借方6万元,本期实际发生坏账损失3万元,企业当月坏账准备的借方余额为3万元
【多选题】我国企业会计制度中,体现稳健性会计原则的核算方法有()。
A.
应收账款计提坏账准备
B.
存货计价采用成本与市价孰低法
C.
固定资产折旧采用加速折旧法
D.
长期投资计提减值准备
E.
固定资产盘亏计入营业外支出
【多选题】通常,在基本模型下确定经济批量时,应考虑的成本是( )。
A.
采购成本
B.
订货的变动成本
C.
储存存货的变动成本
D.
订货和储存存货的固定成本
【判断题】Once the packaging of a product is designed, it should not be changed, regardless of the regulations and cultural standards of the target market. ( )
A.
正确
B.
错误
【单选题】在零部件外购与自制决策吋,如有剩余生产能力,且如零部件外购,该剩余生产能力无其他用途时,固定成本属于:
A.
相关成本
B.
无关成本
C.
机会成本
D.
以上均错
【单选题】通常,在基本模型下确定经济批量时,应考虑的成本是( )。
A.
购置成本
B.
缺货成本
C.
管理成本
D.
订货成本和储存成本
【多选题】通常在基本模型下确定经济批量时,应考虑的成本是( )。
A.
采购成本
B.
订货成本
C.
储存成本
D.
缺货成本
【单选题】在零部件外购与自制决策时,如有剩余生产能力,且如零部件外购,该剩余生 产能力无其他用途时,固定成本属于( )。
A.
相关成本
B.
无关成本
C.
机会成本
D.
以上均错
【单选题】在零部件外购与自制决策时,如有剩余生产能力,且如零部件外购,该剩余生产能力无其他用途时,固定成本属于决策的( )。
A.
相关成本
B.
无关成本
C.
机会成本
D.
历史成本
【多选题】通常在基本模型下确定经济批量时,应考虑的成本是( )。
A.
购置成本
B.
订货成本
C.
储存成本
D.
缺货成本
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