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【多选题】
关于合伙权益变动的会计处理,以下说法正确的有:( )
A.
某一个合伙人转让其合伙,表现在合伙企业账上唯一的改变就是将转让人的资本转成被转让人的资本
B.
新合伙人入伙前,合伙企业需重估可辨认的资产和负债,并将这些资产和负债的账面价值调整为公允价值
C.
若新合伙人所得到的资本权益小于其出资额,则以新合伙人的投资额来确定新合伙企业的总价值并推算出商誉
D.
当新合伙人所得到的资本权益大于其出资额,此时新合伙企业应该以原合伙企业的权益总额为基数来确定合伙企业的总价值并推算出商誉
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the young people only care about how much they can earn
D.
schools fail to offer students appropriate vocational guidance
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A.
Being determined
B.
On having determined
C.
Determined
D.
To be determined
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A.
accept
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accepts
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will accept
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has accepted
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A.
a man whose job is to train other peopl
B.
a man who has been trained in more than one field
C.
a man who can see the forest rather that the trees
D.
a man whose concern is mainly with technical or professional matters
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A.
自愿交易
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平等竞争
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诚实守信
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A.
were
B.
should
C.
would
D.
will
【单选题】The difficulty in choosing a suitable job lies mainly in that .
A.
much competition has to be faced
B.
many employees have no working experience
C.
the young people only care about how much the can earn
D.
schools fail to offer students appropriate vocational guidance
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A.
自愿交易
B.
平等竞争
C.
诚实守信
D.
等价有偿
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