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问题 判断题

企业采用重置成本、可变现净值、现值和公允价值计量的，应当保证所确定的会计要素金额能够取得并可靠计量。()

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解析：

企业采用重置成本、可变现净值、现值和公允价值计量的，应当保证所确定的会计要素金额能够取得并可靠计量。

单项选择题

目前我行电子银行业务的阶段特征是（）

A、从起动阶段迈向整体规划阶段

B、从整体规划阶段迈向试点阶段

C、从起步阶段迈向快速发展阶段

D、从快速发展阶段迈向成熟阶段
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判断题

Passage 2Donegal is located in the windswept wilderness. It might seem an odd place to find one of Europe’s most dynamic companies. But a small assembly unit making a muscular stimulation product for leisure and healthcare is blazing a trail. BMR Teoranta—the company title in Irish—has quietly established a market for itself, making products for muscular therapy and body toning using the brand name Slendertone which it bought in 1989.Mr. Kevin McDonnell, the chairman, chief executive and owner of 95 per cent of the company, is a little vague about the source of his success. Part of it, he says, must be the p work ethic in the area. He points out that half his employees are from Galswegian families with their Scottish attitudes of thrift and industry. Mr. McDonnell bought the company for $300,000 and BMR sales are now growing at around 50-60 per cent a year.The medical products business, where growth is less dramatic, but margins are attractive, is seen as the source of the company’s future earnings. In the US alone, the market for muscular stimulation products has jumped from $88m to more than $200m this year.Many BMR products are not available over the counter but through catalogues. The company is looking at special advertising on video shopping channels. In the US companies like BMR are prohibited from selling medical products over the counter. In Europe this situation is slightly different. BMR, for example, is starting to sell its consumer range in Carrefour superstores in France and its range is available in pharmacies. However, under a European Union ruling similar to US laws, companies that sell such products will have to reequip their factories to meet new health standards. “I know it sounds a bit smart, but our products have always been seen as industry standard,” says Mr. Kevin McDonnell.The company spends ￡1,000,000 a year on research and development, quite a large sum for a company of its size.

The brand name of this product for muscular therapy is BMR Teoranta in Irish. ( )
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