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问题 多项选择题

预计负债计量需要考虑的因素有（）。

A.风险和不确定性

B.货币时间价值

C.可能影响履行现时义务所需金额的相关未来事项

D.预期处置相关资产形成的利得

答案

参考答案：A, B, C

解析：如果有足够的客观证据表明相关未来事项将发生，则应当在预计负债计量中予以考虑相关未来事项的影响，但不应考虑预期处置相关资产形成的利得。

多项选择题 X型题

关于羌活的描述哪些是错误的（）

A.药力较强。作用偏下偏表

B.尤善治太阳头痛及下半身风湿痹痛

C.辛温苦燥，升浮发散

D.治疗表证夹湿，风寒湿痹

E.气味浓烈，用量过多，易致呕吐，故脾胃虚弱者不宜服
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单项选择题

THE QUEEN ANNE HOUSE　　The house style that dominated American housing during the 1880s and 1890s was known as Queen Anne, a curious name for an American style. The name was, in fact, a historical accident, originating with fashionable architects in Victorian England who coined it with apparently no reason other than its pleasing sound. The Queen Anne style was loosely based on medieval structures built long before 1702, the beginning year of Queen Anne’s reign.　　A distinctive characteristic found in most Queen Anne houses is the unusual roof shape --- a steeply pitched, hipped central portion with protruding lower front and side extensions that end in gables. It is often possible to spot these distinctive roof forms from several blocks away. Another feature of this style is the detailing, shown in the wood shingle siding cut into fanciful decorative patterns of scallops, curves, diamonds, or triangles. Queen Anne houses are almost always asymmetrical. If you draw an imaginary line down the middle of one, you will see how drastically different the right and left sides are, all the way from ground level to roof peak. A final characteristic is the inviting wraparound porch that includes the front door area and then extends around to either the right or left side of the house.　　Queen Anne houses faded from fashion early in the twentieth century as the public’s taste shifted toward the more modern Prairie and Craftsman style houses. Today, however, Queen Anne houses are favorite symbols of the past, painstakingly and lovingly restored by old-house buffs and reproduced by builders who give faithful attention to the distinctive shapes and detailing that were first popularized more than one hundred years ago.

Why does the author use the word curious in describing the name of an American style

A．The style was invented before Queen Anne’s reign.

B．The name was accidentally misspelled.

C．The style was more popular in Victorian England.

D．The name did not originate in American.
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