题目内容

企业接受外币资本投资,如果投资协议中有约定汇率,按约定汇率折算资本与按当日汇率折算资本之间的差额,应计入资本公积,并可用于转增资本。()

A. 正确
B. 错误

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在坏账准备采用备抵法核算时,企业由按应收账款余额百分比法改为账龄分析法,属于会计政策变更。()

A. 正确
B. 错误

It can be inferred from the text that the "easy conclusion" mentioned in the last sentence

A. people who migrate from rural areas to large cities usually do so for economic reasons.
B. most people who leave rural areas to work in cities return to rural areas as soon as it is financially possible for them to do so.
C. people with rural backgrounds are less likely to succeed economically in cities than are those with urban backgrounds.
D. most people who were once skilled workers are not willing to work as unskilled workers.

But the question of who actually left the South has never been investigated in detail. Although numerous investigations document a flight from rural southern areas to southern cities prior to the Great Migration, no one has considered whether the same migrants then moved on to northern cities. In 1910 over 600,000 Black workers, or ten percent of the Black work force reported themselves to be engaged in "manufacturing and mechanical pursuits", the federal census category roughly including the entire industrial sector. The Great Migration could easily have been made up entirely of this group and their families. It is perhaps surprising to argue that an employed population could be tempted to move, but an explanation lies in the labor conditions then prevalent in the South.
About thirty-five percent of the urban Black population in the South was engaged in skilled trades. Some were from the old artisan class of slavery—blacksmiths, masons, carpenters which had a monopoly of certain trades, but they were gradually being pushed out by competition, mechanization, and obsolescence. The remaining sixty-five percent, more recently urbanized, worked in newly developed industries—tobacco, lumber, coal and iron manufacture, and railroads. Wages in the South, however, were low, and Black workers were aware, through labor recruiters and the Black press, that they could earn more even as unskilled workers in the North than they could as artisans in the South. After the boll weevil infestation, urban Black workers faced competition from the continuing influx of both Black and White rural workers, who were driven to undercut the wages formerly paid for industrial jobs. Thus, a move' north would be seen as advantageous to a group that was already urbanized and steadily employed, and the easy conclusion tying their subsequent economic problems in the North to their rural backgrounds comes into question.
Notes: boll weevil infestation 棉铃虫蔓延。cessation 中止,停止。mason 泥瓦匠。recruiter 招募者。influx涌入。
The author indicates explicitly that which of the following records has been a source of information in her investigation?

A. United States Immigration Service reports from 1914 to 1930.
B. The volume of cotton exports between 1898 and 1910.
C. The federal census of 1910.
D. Advertisements of labor recruiters appearing in southern newspapers after 1910.

债权人同意债务人延期偿还债务,但延期后债务人仍然按照原债务的账面价值偿还的,不属于债务重组。()

A. 正确
B. 错误

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