在利率水平变化时,长期债券价格的变化幅度()短期债券的变化幅度。
A.等于
B.小于
C.大于
D.没有直接的关系
参考答案:C
解析:了解债券风险种类。
乙企业为工业企业,期末存货采用成本与可变现净值孰低法计量,按单项存货计提跌价准备,存货跌价准备在结转成本时结转。2011年期初库存A产品1200吨,成本为3600万元,存货跌价准备的贷方余额为300万元。2011年当期售出A产品400吨。2011年12月31日对A产品进行检查时发现,库存的A产品成本均无不可撤销合同,其市场售价为每吨2.6万元,预计销售税费为每吨0.05万元。
要求:
根据上述资料,不考虑其他因素,回答下列问题。
下列的说法中正确的有()
A.2011年期初库存A产品账面价值为3300万元
B.2011年售出A产品计入主营业务成本1200万元
C.2011年12月31日,A产品可变现净值为2040万元
D.2011年12月31日,A产品应计提的存货跌价准备为160万元
E.2011年12月31日,A产品的账面价值为2040万元
Comparisons were drawn between the development of television in the 20th century and the diffusion of printing in the 15th and 16th centuries. Yet much had happened (91) . As was discussed before, it was not (92) the 19th century that the newspaper became the dominant pree-leetronie (93) , following in the wake of the pamphlet and the book and in the (94) of the periodical. It was during the same time that the communications revolution (95) up, beginning with transport, the railway, and leading (96) through the telegraph, the telephone, radio, and motion pictures (97) the 20th-eentury world of the motor ear and the airplane. Not everyone sees that process in (98) . It is important to do so.It is generally recognized, (99) , that the introduction of the computer in the early 20th century, (100) by the invention of the integrated circuit during the 1960s, radically changed the process, (101) its impact on the media was not immediately (102) . As time went by, computers became smaller and more powerful, and they became "personal" too, as well as (103) , with display becoming sharper and storage (104) increasing. They were thought of, like people, (105) generations, with the distance between generations much (106) It was within the computer age that the term" information society" began to be widely used to describe the (107) within which we now live. The communications revolution has (108) both work and leisure and how we think and feel both about place and time, but there have been (109) views about its economic, political, social and cultural implications. "Benefits" have been weighed (110) "harmful" outcomes. And generalizations have proved difficult.
A.above
B.upon
C.against
D.with