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【单选题】
、A, B, C三个元件并联;
A.
0.012
B.
0.328
C.
0.448
D.
0.552
参考答案:
参考解析:
.
刷刷题刷刷变学霸
举一反三
Which of the following is not usually part of the pension formula under a defined benefit plan?
A.
Age at retirement.
B.
Number of years of service.
C.
Seniority at time of retirement.
D.
Compensation level.
Which of the following creates a deferred tax asset?
A.
Installment sales of property
B.
Prepaid expenses
C.
Expense reported on the tax return after the income statement.
D.
Revenue reported on the tax return after the income statement.
Which of the following is NOT an indicator of a finance lease?
A.
Ownership will be transferred at the end of the lease.
B.
There is a bargain purchase option in the lease contract.
C.
Underlying assets can be used without major modifications by anyone.
D.
Lease term is a major part of an underlying asset’s economic life.
The prospective approach usually is required for:
A.
A change in accounting principle.
B.
A change in reporting entity.
C.
A change in estimate.
D.
A correction of an error.
All the following accounts represent shareholders’ Equity except:
A.
Issued Capital.
B.
Retained Earnings.
C.
Accumulated Other Comprehensive Income.
D.
Dividend Payable.
Which of the following statement is NOT correct for the lessee in the finance lease?
A.
Lessee should debit a right-of-use asset and credit a lease liability to record the purchase of assets from the lessor on the commencement date.
B.
Lessee should record the depreciation for the ROU in the subsequent measurement.
C.
Lessee should record the interest accrual for the debt to the lessor and payment of lease liability in the subsequent measurement.
D.
Lessee should record the rental expenses in the subsequent measurement.
Which of the following describes defined benefit pension plans?
A.
They raise few accounting issues for employers.
B.
Retirement benefits depend on how much money has accumulated in an individual's account.
C.
They are simple to construct.
D.
Retirement benefits are based on the plan benefit formula.
Which one of the following is not a typical shareholders right:
A.
Dividend right
B.
Voting right
C.
Management right
D.
Liquidation right
Retrospective restatement usually is not used for a:
A.
Change in accounting estimate.
B.
Change in accounting principle.
C.
Change in entity.
D.
Correction of error.
The key elements of a defined benefit pension plan include each of the following except:The pension expense.
A.
The pension expense.
B.
The plan assets.
C.
Amortized future benefits.
D.
The employer's obligation.
When companies buy back their issued shares,
A.
The buyback price is equal to the issuance price
B.
The shares bought back are treasury shares.
C.
Shareholders’ Equity account balance changes.
D.
It is not paid in cash.
Prior years' financial statements are restated under the:.
A.
Current approach.
B.
Prospective approach.
C.
Retrospective approach.
D.
None of these answer choices are correct.
The accounting for defined contribution pension plans is easy because each year:
A.
The employer records pension expense equal to the amount paid out to retirees.
B.
The employer records pension expense based on an amount provided by the actuary.
C.
The employer records pension expense equal to the annual contribution.
D.
The employer records pension expense based on the earnings of the plan assets.
Which one of the sequence describes a dividend payout?
A.
Announcement date, Ex-dividend date, Payment date
B.
Ex-dividend date, Announcement date, Payment date
C.
Announcement date, Payment date, Ex-dividend date
D.
Announcement date, Record date, Ex-dividend date
Companies should report the cumulative effect of an accounting change in the income statement:
A.
In the quarter in which the change is made.
B.
In the annual financial statements only.
C.
In the first quarter of the fiscal year in which the change is made.
D.
Never
Interest cost will:
A.
Increase the DBO and increase pension expense.
B.
Increase pension expense and reduce plan assets.
C.
Increase the DBO and reduce plan assets.
D.
Increase pension expense and reduce the return on plan assets.
If a company declares a share dividend,
A.
The total number of outstanding shares would remain the same.
B.
The ownership for any shareholder would be diluted.
C.
The Shareholders’ Equity account would remain the same.
D.
It is equivalent to cash dividend.
Which of the following is an example of a change in accounting principle?
A.
A change from FIFO to weighted average.
B.
A change in the estimated useful life of a depreciable asset.
C.
A change in the actuarial life expectancies of employees under a pension plan..
D.
Consolidating a new subsidiary..
Dein Freund hat bald eine wichtige Prüfung. Du sagst zu ihm: „________________“
A.
Gute Besserung!
B.
Gratuliere!
C.
Schönes Wochenende!
D.
Viel Erfolg!
差动放大器的主要特点包括( )
A.
电路采用对称的结构
B.
两个输入端需要同时输入信号
C.
抑制差模输入、放大共模输入
D.
具有抑制零点漂移的能力
以下属于干式粉碎机的有哪些?
A.
圆盘粉碎机
B.
四辊式粉碎机
C.
锤式粉碎机
D.
砂磨机
下列关于多段抽样的说法中正确的有
A.
多段抽样适用于总体范围特别大、对象层次特别多的社会调查
B.
在多段抽样中对于异质性程度高的子总体,抽取的样本规模要相对小一点
C.
当研究者的人力和经费允许时,应尽量扩大开头阶段的样本数,以减少抽样误差
D.
多段抽样简便易行,但抽样误差较大
Which one of the following is not included in the EPS calculation:
A.
Earnings.
B.
Dividend to preferred shareholders.
C.
The number of preferred shares.
D.
The number of ordinary shares.
When calculating basic EPS with share buyback, we
A.
Disregard the shares have have been bough back
B.
Deduct the number of shares bought back with no time adjustment.
C.
Deduct the number of shares bought back for the period they were outstanding.
D.
Deduct the number of shares bought back for the period they were non-outstanding.
Which one of the following items does not have any impact on the diluted EPS?
A.
Option award plans
B.
Convertible preference shares
C.
Convertible bonds
D.
Debt issuance
In the diluted EPS calculation, the order of entry for the possible diluting factors is determined by
A.
The earnings per incremental share, from the lowest to the highest.
B.
The earnings per incremental share, from the highest to the lowest.
C.
The potential increase in the number of ordinary shares, from the lowest to the highest.
D.
The potential increase in the number of ordinary shares, from the highest to the lowest.
同和居饭庄经营风味属于()。
A.
京味晋菜
B.
山东济南派
C.
山东福山帮
D.
京味鲁菜
设有一个有向图如下所示,请指出下列( )序列不是该图的拓扑排序序列?
A.
V0,V2,V5,V3,V1,V4,V6
B.
V0,V2,V5,V1,V3,V4,V6
C.
V0,V2,V5,V1,V4,V3,V6
D.
V0,V1,V2,V4,V5,V6,V3
如图所示,电流在线圈中由a流向b,并随时间增加。那么线圈中的感应电动势的方向是什么?它是在向外提供能量还是在存储能量?
A.
线圈中的感应电动势的方向由a指向b;电感线圈是在向外提供能量。
B.
线圈中的感应电动势的方向由a指向b;电感线圈是在存储能量。
C.
线圈中的感应电动势的方向由b指向a;电感线圈是在存储能量。
D.
线圈中的感应电动势的方向由b指向a;电感线圈是在向外提供能量。
An amortization schedule for bonds issued at a premium:
A.
Summarizes the changes in Discount account over time
B.
Should be reported within financial statements.
C.
Is a schedule that reflects the changes in the debt over its term to maturity.
D.
All of these answer choices are correct.
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