搜题请搜索小程序“爱下问搜题”
问题 单项选择题

A公司从B公司融资租入一条生产线，其原账面价值为430万元，租赁开始日公允价值为410万元，按出租人的内含利率折现的最低租赁付款额的现值为420万元，最低租赁付款额为500万元，发生的初始直接费用为10万元。则在租赁开始日，A公司租赁资产的入账价值、未确认融资费用分别是万元。

A.420，80

B.410，100

C.420，90

D.430，80

答案

参考答案：C

解析：固定资产的入账价值是租赁开始日固定资产的公允价值和最低租赁付款额现值二者中的较低者，如果在租赁中发生的相关初始直接费用也应当计入到资产入账价值中，所以该固定资产的入账价值=410+10=420(万元)。将最低租赁付款额作为长期应付款的入账价值，则借贷方的差额作为未确认融资费用。

单项选择题

妊娠恶阻是指

A．妊娠早期，出现以严重恶心呕吐为主症者

B．妊娠早期，出现以心中烦乱为主症者

C．妊娠早期，以按月仍有少量月经为主症者

D．妊娠早期，出现以腰酸腹痛为主症者

E．妊娠期，出现以小腹疼痛为主症者
查看答案
单项选择题

Lobbying groups often try to disguise a financial self-interest by clumsily dressing up their arguments in the guise of concern for the public. You see this tendency in the pharmaceutical industry (21) in energy and lumber companies who like to tout their (22) of the environment. But (23) , two new books argue, are these tactics more (24) a cause for concern than in agribusiness.
Marion Nestle’s "Food Safety: Bacteria, Biotechnology, and Bio-terrorism’ looks at the way the American meat and biotechnology industries have (25) successfully on Capitol Hill (26) stricter federal regulation, which the author argues has undermined the safety of the food supply.
(27) , Maxime Schwartz’s "How the Cows Turned Mad" (28) the origins of mad-cow disease over more than two centuries, and reveals the fallout from the British government’s blind (29) that the disease could not be (30) to humans.
In 1999, Ms Nestle writes in her earlier book, Rosemary Mueklow, the executive director of the National Meat Association, lobbied against President Clinton’s (31) to establish a more thorough testing regime for E. coli 0157: H7, a potentially (32) pathogen.
Ms Muck low’s organization—which represents meatpackers and processors who (33) to discard or reprocess meat found to be infected under the new testing regime—argued on Capitol Hill that (34) microbial testing in meat could actually lead to a greater public health risk (35) confident consumers might relax their own safe-handling procedures at home.

A. attempt B. stab C. associationD. bid
查看答案