题目内容

甲公司2009年12月1日以1000万元取得乙公司30％的股权，取得投资时被投资单位司辨认净资产的公允价值为3500万元。甲公司能够对乙公司施加重大影响，2009年12月31日，甲公司对乙公司长期股权投资的可收回金额为800万元，则注册会计师应当确认的甲公司2009年12月31日应计提的长期股权投资减值准备为（）万元。

A. 200
B. 250
C. 350
D. 0

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某商店本年同上年比较，商品销售额没有变化，而各种商品价格上涨了7％，则商品销售量增(或减)的百分比为（）。

A. -0.0654
B. -0.03
C. 0.06
D. 0.1429

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Which of the following best explain the implication of the last paragraph？

A. Lincoln's greatness remains despite the passage of time.
B. The memorial is symbolic of the great man's achievements.
C. Each generation has its own interpretation of Lincoln.
D. People get to know Lincoln through memorializers.

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What mainly attracts many people to return to campus for reunion？

A. The variety of activities for class reunion.
B. The special status their university enjoys.
C. Shared experience beyond the campus.
D. Shared undergraduate experience on campus.

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In which country would parents often threaten to punish children by leaving them outside？

A. India.
B. The Philippines.
C. Egypt.
D. Not mentioned.

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A. 200 B. 250 C. 350 D. 0

某商店本年同上年比较，商品销售额没有变化，而各种商品价格上涨了7％，则商品销售量增(或减)的百分比为（）。

Which of the following best explain the implication of the last paragraph？

What mainly attracts many people to return to campus for reunion？

In which country would parents often threaten to punish children by leaving them outside？

A. 200
B. 250
C. 350
D. 0