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[单选题]
1.下列哪一项不属于英国的会计师职业团体?
A
ACCA
B
CIMA
C
CFA
D
AAT
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试题答案:
C
答案解释:
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2.下列行为属于报表“粉饰”的是
11.试述彼得斯成功的企业呈现的八种品质及其对现代企业管理的启示。
6.简述内部利益相关者。
3.如果一位顾客去汽车展销厅,提供他关于自己新车的详细要求清单,然后, 设计师使用各种软件准确地向顾客展示了他的车将会变成什么模样:
13.权责发生制假设
11.客观性原则
2.与特征领导理论相关的理论学派是
23.企业从外部规模经济(集聚经济)中获得哪些益处?
17.什么是持续经营假设?请举例说明。
10.下列不属于集权式结构的优点的是
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1.
39.相对人参与原则
2.
鉴别肝病与心包疾患所引起的腹水,下列哪一个体检结果正确( )
3.
3. Friction is a force which opposes motion. Much of the energy supplied to a complicated machine with many moving parts is wasted in overcoming this opposition. The energy is converted into useless heat. The amount thus lost can be considerably reduced and the life of the machine prolonged by careful lubrication. This reduction improves the efficiency of the machine. Another way in which friction is reduced is to substitute roller or ball bearings for the earlier type of bearing, in which the surfaces in contact move by sliding. Bearings of these later types are used very extensively in many kinds of modern machinery.It must not be assumed, however, that friction is always a disadvantage. In many instances it is highly important. Belts are often used in conveying power from one machine to another. In the absence of friction, this could not be done. The driving wheel would not run the belt, neither would the belt run the wheel to driver. Without friction, then, belted machinery could not be used. Again in the case of all motor vehicles, friction is essential in the operation of the brake. Were there no friction, there could be no brake. But even this illustration does not give an adequate picture of the importance of friction. The vehicle could not even be started if it were not for the friction exerted between the tires and the road. Nails hold in wood, and screws hold in either wood or metal by reason of friction, without which they would be useless. Walking is difficult enough on an icy pavement, but it would be wholly impossible if there were no friction at all between the shoe and the pavement.(5分)3.1 Friction arises when____.(1分)A. an opposing force of motion exists B. the energy is wastedC. everything is motionlessD. a complicated machine is supplied with energy
4.
在复核或与管理层讨论其存货盘点计划时,注册会计师应当考虑下列主要因素()
5.
当细胞内的刺激电极为负极时( )
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