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问题 单项选择题

2014年11月1日，W公司从证券市场上购入B公司的股票作为可供出售金融资产核算。实际支付款项2000万元（含相关税费100万元）。2014年12月31日，该可供出售金融资产的公允价值为1900万元。2015年6月30日，其公允价值为1200万元，而且预计还会持续下跌。那么W公司2015年6月30日“可供出售金融资产--减值准备”科目列示金额为（）万元。

A.700

B.800

C.100

D.900

答案

参考答案：A

解析：2014年11月1日：借：可供出售金融资产——成本2000贷：其他货币资金20002014年12月31日：借：其他综合收益100（2000-1900）贷：可供出售金融资产——公允价值变动1002015年6月30日：借：资产减值损失800（2000-1200）贷：其他综合收益100可供出售金融资产——减值准备700

单项选择题

1岁男孩，反复呕吐多次，均呈咖啡色，血红蛋白偏低，行99TcmO4-腹部显像如图，正确的诊断是（）。

A.Meckel憩室

B.小肠重复畸形

C.Barrett食管

D.未见异位胃粘膜征象

E.以上都不对
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填空题

[A] Market Data
[B] Market Prosperity
[C] Secret of Success
[D] Questions to Ask
[E] Understanding Your Market
[F] Market Research
Successful small business expansions and new job formation lead the way in creating new markets, innovations and jobs that fuel economic growth and prosperity.
In recognition of the importance of small business to a p economy, the U. S. Small Business Administration (SBA) is pleased to help meet the information needs of existing business owners and aspiring entrepreneurs.
41. ______
Your business will not succeed just because you want it to succeed. Determining if there is a market for your products or services is the most critical item of planning. Once you decide on your product or service, you must analyze your market--a process involving interviewing competitors, suppliers and new customers.
Before you begin researching your market, however, you should take a brief, but close, look at your product or service from an objective standpoint. You should ask yourself the following questions:
-- Is this product or service in constant demand
-- How many competitors provide the same service or product
-- Can I create a demand for my product or service
-- Can I compete effectively in price, quality and delivery
—Can I price my product or service to assure a profit
Once you are satisfied that these preliminary questions are answered, move on to performing your research.
42. ______.
It is extremely beneficial to investigate a market because the information gathered can increase your profit potential. Specifically, it:
-- Indicates alternative sales approaches to your market.
-- Provides a more accurate base for making profit assumptions.
-- Aids in the organization of marketing activities.
-- Assists in the development of critical short/mid-term goals.
-- Helps establish your market’s profit boundaries.
Unfortunately, many entrepreneurs fail to complete this critical section of their business plan. Collecting research data can be frustrating unless you have defined your goals and organized the collection and analysis process. To prevent this from happening, you must plan how you will collect, sort and analyze the information. Maintain a notebook and file in which to store, organize and retrieve data as needed.
43. ______.
Your research should ask these questions..
-- Who are your customers
-- Where are they located
-- What are their needs and resources
-- Is your service or product essential in their operations pr activities
— Can the customer afford your service or product
— Where can you create a demand for your service or product
-- What areas within your market are declining or growing
-- What is the general economy of your service or product area
44. ______.
Knowing your market requires an understanding not only of your product, but also of your customers’ socioeconomic characteristics. This information will serve as a map in letting you know what is ahead.
More market information can be found in,
-- Library listings of trade associations and journals.
-- Regional planning organizations’ studies on growth trends.
-- Banks, realtors and insurance companies.
—Competitors.
-- Customer surveys in your market area.
Once you have obtained and analyzed this information, it will become the foundation of your business plan. Research information is important because it supports the basic assumptions in your financial projection--your reason for going into business.
45. ______
To be successful, a small business owner must know the market. Market research is simply an orderly, objective way of learning about people--the people who will buy from you.
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