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问题 判断题

会计期末，如果交易性金融资产的成本高于市价，应该计提交易性金融资产跌价准备。

答案

参考答案：错

解析：根据新准则的规定，会计期末交易性金融资产按公允价值计价，不计提减值准备。

单项选择题

通行证申办必须以单位名义进行，不得（）人员、车辆申办通行证

A、以本单位的名义为非本单位

B、为其他单位

C、为非本单位

D、以委托单位名义为
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填空题

Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results_____(1) motivated behavior.Motivation can be either positive or negative_____(2) direction. We may feel a driving force toward some object or condition, _____(3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away_____(4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives_____(5) needs, wants or desires,_____(6) negative drives as fears or aversions._____ (7), though negative and positive motivational forces seem to differ dramatically_____(8) terms of physical and sometimes emotional activity, they are basically similar in_____(9) they both serve to initiate and sustain human behavior.____(10) this reason, researchers often refer _____(11) both kinds of drives or motives as needs, wants and desires.Goals, _____(12), can be either positive or negative. A positive goal is one toward_____ (13) behavior is directed and it is often referred to as an approach object. A negative goal is _____(14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to_____(15) types simply as goals. Consider this example. A middle-aged woman may wish to remain_____(16) attractive as possible. Her positive goal is to appear desirable, and_____(17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin_____(18) aging, and therefore she may buy and use face creams._____(19) the former case, she uses perfume to help her achieve her positive goal — attractiveness; in the____(20) case, she uses face creams to help avoid a negative goal — wrinkled skin.
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