题目内容

下列有关交易或事项表述中，符合现行会计制度规定的是（)。A．按照我国会计制度规定，企业通过无偿下列有关交易或事项表述中，符合现行会计制度规定的是()。

A. 按照我国会计制度规定，企业通过无偿划拨方式取得的土地使用权和有偿方式取得的土地使用权，都应当作为无形资产核算
B. 在编制比较会计报表时，对于比较会计报表期间的重大会计差错，应调整各该期间的净损益和其他相关项目，视同该差错在产生的当期已经更正；对于比较会计报表期间以前的重大会计差错，应调整比较会计报表最早期间的期初留存收益，会计报表其他相关项目的数字也应一并调整
C. 在采用递延法时，如果企业已知本期发生的时间性差异在今后转回时的所得税率，应按照今后转回时的所得税率计算其对所得税的影响金额，不按照当期的所得税率计算确认递延税款金额
D. 会计实务中，如果不易分清会计政策变更和会计估计变更，则应按会计估计变更进行会计处理
E. 当某项无形资产已被其他新技术等所替代，并且该项无形资产已无使用价值和转让价值时，应当将该项无形资产的账面价值全部转入当期损益

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企业长期股权投资采用权益法核算的，如果前期计提减值准备时冲减了资本公积准备项目的，长期股权投资的价值于以后期间得以恢复，在转回已计提的股权投资减值准备时，应首先转回原冲减的资本公积准备金额，差额部分计入损益。()

A. 正确
B. 错误

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Which Of the following is true according to the text？

A. Personal search agents are indispensable to job—hunters.
B. Some sites keep E-mailing job seekers to trace their demands.
C. Personal search agents are also helpful to those already employed.
D. Some agents stop sending information to people once they are employed.

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2008年1月1日甲公司购入乙公司当日发行的面值600000元、期限3年、票面利率8%、每年年末付息且到期还本的债券作为可供出售金融资产核算，实际支付的购买价款为620000元。则甲公司2008年12月31日因该可供出售金融资产应确认的投资收益是()元。(已知PVA(7%，3)=2.2463，PVA(6%，3)=2.673，PV(7%，3)=0.8163, PV(6%,3)=0.8396)

A. 0
B. 38100
C. 39370
D. 49600

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With thousands of career-related sites on the Internet, finding promising openings can be time-consuming and inefficient. Search agents reduce the need for repeated visits to the databases. But although a search agent worked for Redmon, career experts see drawbacks. Narrowing your criteria, for example, may work against you: "Every time you answer a question you eliminate a possibility". says one expert.
For any job search, you should start with a narrow concept—what you think you want to do—then broaden it. "None of these programs do that", says another expert. "There's no career counseling implicit in all of this". Instead, the best strategy is to use the agent as a kind of tip service to keep abreast of jobs in a particular database; when you get E-mail, consider it a reminder to check the database again. "I would not rely on agents for finding everything that is added to a database that might interest me", says the author of a job-searching guide.
Some sites design their agents to tempt job hunters to return. When Career Site's agent sends out messages to those who have signed up for its service, for example, it includes only three potential jobs—those it considers the best matches. There may be more matches in the database; job hunters will have to visit the site again to find them and they do. "On the day after we send our messages, we see a sharp increase in our traffic", says Seth Peets, vice president of marketing for Career Site.
Even those who aren't hunting for jobs may find search agents worthwhile. Some use them to keep a close watch on the demand for their line of work or gather information on compensation to arm themselves when negotiating for a raise. Although happily employed, Redmon maintains his agent at Career Builder. "You always keep your eyes open", he says. Working with a personal search agent means having another set of eyes looking out for you.
How did Redmon find his job？

A. By searching openings in a job database
By posting a matching position in a database.
C. By using a special service of a database.
D. By E-mailing his resume to a database.

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