题目内容

Why do Chinese people eat fish on New Year's Eve?

A. Because they want to live longer.
Because they want to have more gold in the coming year.
C. Because they want to have more luck in the new year.
D. Because they want to have more than they need in the new year.

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Which of the following statements is FALSE about lucky foods?

A. The Chinese food for fish sounds like "surplus".
B. Longevity noodles are a common kind of noodle.
C. Dumplings are shaped like Chinese gold.
D. If you eat many dumplings, you will make much money.

下列组织中,可以作为一个会计主体进行财务核算的有()。

A. 合作企业
B. 单独核算的基金
C. 独立核算的车间
D. 母公司及其子公司组成的企业集团

下列项目中不应作为负债确认的有()。

A. 因购买货物而暂欠外单位的货款
B. 按照购货合同约定以赊购方式购进货物的贷款
C. 计划向银行借款1000000元
D. 因经济纠纷导致的法院尚未判决且金额无法合理估计的赔偿

在企业会计实务中,下列事项中能够引起资产总额增加的有()。

A. 分配生产工人职工薪酬
B. 转让交易性金融资产并取得净收益
C. 计提持有至到期债券投资的利息
D. 收到权益法核算长期股权投资分得的现金股利

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