对于相关总部资产难以按照合理和一致的基础分摊至该资产组的,应当按照下列步骤处理()。A.在不考虑对于相关总部资产难以按照合理和一致的基础分摊至该资产组的,应当按照下列步骤处理()。
A. 在不考虑相关总部资产的情况下,估计和比较资产组的账面价值和可收回金额,并按照资产组减值损失处理顺序和方法进行处理
B. 认定由若干个资产组组成的最小的资产组组合,该资产组组合应当包括所测试的资产组与可以按照合理和一致的基础将该总部资产的账面价值分摊其上的部分
C. 比较所认定的资产组组合的账面价值(包括已分摊的总部资产的账面价值部分)和可回收金额,并按照资产组减值损失处理顺序和方法进行处理
D. 直接将减值全部分摊至总部资产
E. 直接将减值分摊至资产组组合
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
Exchange a glance with someone, then look away. So you realize that you have made a statement? Hold the glance for a second longer, and you have made a different statement. Hold it for 3 seconds, and the meaning has changed again. For every social situation, there is a permissible time that you can hold a person' s gaze without being intimate, rude, or aggressive. If you are on an elevator, what gaze-time are you permitted? To answer this question, consider what you typically do. You very likely give other passengers a quick glance to size them up(打量)and to assure them that you mean no threat. Since being close to another person signals the possibility of interaction, you need to emit a signal telling others you want to be left alone. So you cut off eye contact, what sociologist Erving Goffman(1963 )calls "a dimming of the lights". You look down at the floor, at the indicator lights, anywhere but into another passenger' s eye. Should you break the rule against staring at a stranger on an elevator, you will make the other person exceedingly uncomfortable, and you are likely to feel a bit strange yourself.
If you hold eye contact for more than 3 seconds ,what are you telling another person? Much depends on the person and the situation. For instance, a man and a woman communicate interest in this manner, They typically gaze at each other for about 3 seconds at a time, then drop their eyes down for 3 seconds, before letting their eyes meet again. But if one man gives another man 3-second-plus stare, he signals,"I know yon" ,"I am interested in you, "or " You look peculiar and I am curious about you." This type of stare often produces hostile feelings.
It can be inferred from the first paragraph that ______.
A. every glance has its significance
B. staring at a person is an expression of interest
C. a gaze longer than 3 seconds is unacceptable
D. a glance conveys more meaning than words