From the text we learn that the laser can______.
A. cut a structure from a right position
B. design parts of a complex structure
C. measure the distance between planets
D. predict the movement of earth's plates
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商业银行成立及设立分支机构都需要经过银监会的批准。()
A. 正确
B. 错误
The half-life of C-14 is about 25,000 years.
A. Right
B. Wrong
C. Not mentioned
Which of the following is not mentioned in the text？
A. New actions are of importance to the prevention of potential outrages.
B. France announced its measures after a bomb case in 1893.
C. New measures are announced in the aftermath of new attacks.
D. Countries can be defeated whereas terrorism can not be defeated.
在J公司2007年度财务报表审计小组中，Y注册会计师负责审计J公司的投资业务。现正在考虑下列与投资相关的业务，请代为进行处理。
J公司以非现金资产对外投资时(不属于企业合并)，非现金资产的公允价值如果小于非现金资产的账面价值，其金额应计入()。
A. 资本公积
B. 当期损益
C. 在会计上不确认
D. 投资成本
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