投资性房地产由成本模式转为公允价值模式时，应将公允价值与账面价值的差额，计入公允价值变动损益。（）
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行鞠躬礼，被称为行礼的下弯幅度是The bow, which is called Xingli, has a downward body curving of
A. 25度25 degrees
B. 15度15 degrees
C. 45度45 degrees
D. 90度90 degrees
下列关于敬茶礼描述错误的是Which of the following description of the tea ceremony is wrong
A. 敬茶需要起立Standing up is required for serving tea
B. 敬茶要用伸掌礼To serve tea, you should extend your palm
C. 敬茶时不用看喝茶人Don't look at the tea drinker when serving tea
D. 敬茶时要用敬语Use courtesy words when serving tea
下列不属于茶艺师规范着装的是Which of the following choices does not belong to the standard dressing of tea specialist
A. 改良式汉服Modified Hanfu
B. T恤T-shirt
C. 民族服装national costume
D. 唐装Tang suit
下列属于行茶中应遵循的礼仪是Which of the following etiquettes should be followed in tea serving
A. 以左为上 left means respect
B. 以退为谦 moving backward means modest
C. 壶嘴不对人The spout shall not be pointed at guests
D. 旋转按逆时针进行The rotation is carried out counterclockwise
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