问题 单项选择题

关于权益结算的股份支付的计量,下列说法中错误的是( )。

A.应按授予日权益工具的公允价值计量,不确认其后续公允价值变动
B.对于换取职工服务的股份支付,企业应当按照权益工具在授予日的公允价值,将当期取得的服务计入相关资产成本或当期费用,同时计入资本公积中的其他资本公积
C.对于授予后立即可行权的换取职工提供服务的权益结算的股份支付,应在授予日按照权益工具的公允价值计量
D.对于换取职工服务的股份支付,企业应当按在等待期内的每个资产负债表日的公允价值计量

答案

参考答案:D

完形填空
完形填空。
     Food is everywhere in our lives. There are advertisements for food  1  on TV and in magazines. It's not
surprising that many people eat three big  2  a day, and then they have lots of snacks  3 .
     Doctors say that people  4  eat like pigs. They should eat like birds! It's good for you to have four or five
small meals a day. You should eat small amounts of food by taking small bites while eating. It can be  5  for
you to eat two or three big meals a day, but these food habits are very  6  to change.
     Some people never change their eating habits. Other people are  7  to change. When they go to a restaurant,
they  8  boiled (煮熟的) fish or chicken, and vegetables. They don't eat a rare steak (牛排) and sour cream.
Doctors say that boiled food are good for people. They are better than fried foods.
     Sometimes, people don't have  9  time to think about food. At lunchtime many people run into a fast-food
restaurant for lunch and eat a hamburger and French fries. While they are eating, they drink a soft drink. They
can eat up a whole meal in  10  20 minutes. This is good for their daily timetable. But it is not very good for
their digestive system or their weight!
( )1. A. sometimes
( )2. A. dinners  
( )3. A. neither  
( )4. A. shouldn't
( )5. A. bad      
( )6. A. easy     
( )7. A. trying   
( )8. A. bring    
( )9. A. no       
( )10. A. a little
B. all the time   
B. breakfast      
B. either         
B. have to        
B. well           
B. hard           
B. try          
B. order          
B. any            
B. more than      
C. seldom  
C. meals   
C. too     
C. need    
C. good    
C. funny   
C. tried   
C. choose  
C. some    
C. over    
D. no longer  
D. lunch      
D. both       
D. maybe      
D. healthy    
D. nice                                    
D. tries      
D. take       
D. enough     
D. less than  
名词解释