题目内容

焓湿图由（）等组成。

A. 等温线
B. 等相对湿度线
C. 等焓线
D. 等含湿量线

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企业取得长期股权投资时，实际支付的价款或对价中包含的被投资方已宣告但尚未发放的现金股利，应计入( ) 账户。

A. “投资收益”
B. “财务费用”
C. “应收股利”
D. “长期股权投资”

同一控制下的企业合并所取得的长期股权投资的初始投资成本是取得被合并方所有者权益账面价值的份额。

A. 对
B. 错

Directions: There are ten sentences in this section. Beneath each sentence there are four wordsor phrases marked A, B, C and D. Choose one word or phrase that best completes the sentences.1. The________ company paid out for the stolen jewelry and silver.

A. assurance
B. insurance
C. injection
D. corporation

I cannot _________ what will happen next year.

A. precede
B. elect
C. indicate
D. predict