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问题 判断题

企业难以对某项变更区分为会计政策变更或会计估计变更的，应当将其作为会计政策变更处理。( )

答案

参考答案：错

解析： 此种情况下，应当将其作为会计估计变更处理。

多项选择题

下列哪些特点属于高压滑环技术（）

A.取消了球管启动、加速、减速、停止过程

B.电缆不再缠绕

C.球管单向连续旋转

D.依靠铜制滑环和碳刷接触馈电

E.易产生高压噪声
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单项选择题

An investor is considering floating-rate debt and other investments to protect against unexpected increases in inflation. Her friend suggests Treasury Inflation Protected Securities (TIPS) because the coupon rate is adjusted for inflation semiannually. The friend also states on-the-run Treasury issues have narrower bid-ask spreads than other Treasury issues. Should the investor agree or disagree with the friend’s statements about TIPS and on-the-run issues TIPS On-the-run issues （）①A. AgreeAgree ②B. AgreeDisagree ③C. Disagree Agree

A. ①

B. ②

C. ③
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