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【多选题】
下列关于控股合并形成的长期股权投资的相关会计处理中,正确的有( )。A.
同一控制下控股合并形成的长期股权投资,初始投资成本与支付的资产等的差额,调整资本(资本溢价或股本溢价),不足的调整留存收益
B.
同一控制下控股合并形成的长期股权投资,应当将初始投资成本与支付的资产等的差额,调整资本(其他资本)
C.
非同一控制下控股合并形成的长期股权投资,以公允价值计量且其变动计入其他综合收益的金融资产转出时,不需要将其持有期间公允价值变动形成的其他综合收益进行结转
D.
非同一控制下控股合并形成的长期股权投资,涉及以固定资产转出时,应将其公允价值与账面价值之间的差额记入资产处置损益科目
E.
同一控制下,合并方以发行权益性证券作为合并对价的,按权益性证券的公允价值作为初始投资成本
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【简答题】He expressed concern that the ship might be in distress.
【单选题】He expressed his ______ opinion at the meeting.
A.
single
B.
personal
C.
person
D.
private
【单选题】综合理财规划建议书的撰写要求极强的专业能力，需要作者具备财务、金融、税务等多方面的专业知识，因此必须由经国家认证的职业理财规划师来进行操作。下列未体现其专业性的是( )。
A.
参与人员的专业要求
B.
分析方法的专业要求
C.
建议书行文语言的专业要求
D.
财务目标的专业要求
【简答题】克服人际交往中的心理障碍的方法有哪些?
【单选题】He expressed his hope ____ he would visit China again the next year, and this was the very hope ____ he expressed as soon as he arrived in the country.
A.
that; that
B.
which; which
C.
that; which
D.
which; that
【单选题】He expressed a hope _______ he would visit China again the next year, and this was the very hope ________ he would express as soon as he arrived in the country.
A.
that; that
B.
which; which
C.
that; which
D.
which; that
【单选题】He expressed his hope ____ he would visit Chinaagain thenext year, and this was The very hope____he expressed as soon as he arrived in the country.
A.
that;that
B.
which;which
C.
that;which
D.
which;that
【单选题】He expressed his hope _____ he would visit Beijing again the next year, and this was the very hope _____ he expressed as soon as he arrived in the city. [ ]
A.
that; that
B.
which; which
C.
that; which
D.
which; that
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