问题 多项选择题

关于非同一控制企业合并下被购买方可辨认资产、负债的确认原则,下列说法中正确的有()。

A、合并中取得的被购买方的各项资产(无形资产除外),其所带来的未来经济利益预期能够流入企业且公允价值能够可靠计量的,应单独作为资产确认

B、合并中取得的被购买方的各项负债(或有负债除外),履行有关的义务预期会导致经济利益流出企业且公允价值能够可靠计量的,应单独作为负债确认

C、企业合并中对于或有负债的确认条件,与企业在正常经营过程中因或有事项需要确认负债的条件不同

D、在购买日,可能相关的或有事项导致经济利益流出企业的可能性还比较小,但其公允价值能够合理确定的情况下,即需要作为合并中取得的负债确认

E、企业合并中取得的无形资产在其公允价值能够可靠计量的情况下应单独予以确认

答案

参考答案:A, B, C, D, E

单项选择题

Of all the areas of learning the most important is the development of attitudes. Emotional reactions as well as logical thought processes affect the behavior of most people.
"The burnt child fears the fire" is one instance ; another is the rise of despots like Hitler. Both examples also point up the fact that attitudes stem from experience. In one case the experience was direct and impressive; in the other it was indirect and cumulative. The Nazis were indoctrinated largely by the speeches they heard and the books they read.
The classroom teacher in the elementary school is in a strategic position to influence attitudes. This is true partly because children acquire attitudes from those adults whose word they respect.
Another reason it is true is that pupils often delve somewhat deeply into a subject in school that has only been touched upon at home or has possibly never occurred to them before. To a child who had previously acquired little knowledge of Mexico, his teacher’s method of handling such a unit would greatly affect his attitude toward Mexicans.
The media through which the teacher can develop wholesome attitudes are innumerable. Social studies (with special reference to races, creeds and nationalities) , science matters of health and safety, the very atmosphere of the classroom... these are a few of the fertile fields for the inculcation of proper emotional reactions.
However. when children come to school with undesirable attitudes, it is unwise for the teacher to attempt to change their feelings by cajoling or scolding them. She can achieve the proper effect by helping them obtain constructive experiences.
To illustrate, first grade pupils afraid of policemen will probably alter their attitudes after a classroom chat with the neighborhood officer in which he explains how he protects them. In the same way, a class of older children can develop attitudes through discussion, research, outside reading and all-day trips.
Finally, a teacher must constantly evaluate her own attitudes, because her influence can be deleterious if she has personal prejudices. This is especially true in respect to controversial issues and questions on which children should be encouraged to reach their own decisions as a result of objective analysis of all the facts.

From the last paragraph, we can see that ______.

A.a teacher’s influence on children is always positive

B.children should be encouraged to reach their own decisions by ignoring objective facts

C.if improperly handled, a teacher’s influence can be very harmful to the children

D.children may develop prejudices if the teacher’s attitude is wrong

问答题 简答题