16. 购买性质的合并，合并方必须确定购买成本，作为支付购买价款的依据，购买成本与所取得的净资产的公允价值的差额则为商誉；但股权联合性质的合并不发生购买交易，自然无购买成本可言，也不存在商誉确认问题。 A. 错误 B. 正确 ...

11. 将母公司与子公司、子公司相互之间的债权与债务抵销时，应根据内部债权、债务的数额借记“应收票据”、“应收帐款”、“长期债权投资”、“预付帐款”等项目，贷记“应付帐款”、“应付票据”、“应付债券”、“预收帐款”等项目。 A. 错误 B. 正确 ...

6. 不考虑其他因素，下列各项目产生可抵扣暂时性差异的有（）。 A. 因产品质量保证确认预计负债 B. 对持有至到期投资计提减值准备 C. 本期发生净亏损，按税法规定可于未来5年内税前补亏 D. 本期购入的可供出售金融资产在期末公允价值下降 E. 本期计提的...

1. (On Getting Off to Sleep) Priestly doesn’t think he has an iron will, and he is not sorry about it. A. 错误 B. 正确 ...

6. Which of the sentences below use the rhetorical device of parallelism? A. But it has an equally sacred right to explain that position in the light of the opposing one, to document that position, and to bolster it, not with emotion but ...

6. (The Trouble with Television) News on TV is read very fast and made too brief and incoherent to be comprehensive. A. 错误 B. 正确 ...

16. Which sentences use the rhetorical device of irony? A. The American dream promised older people that if they worked hard enough all their lives, things would turn out well for them. B. But what are an individual’s chances for a “go...

6. Antithesis is not used in ________. A. Why are women thought of as secretaries, not administrators? Librarians and teachers, but not doctors and lawyers? B. She said that I must always be intolerant of ignorance but understanding of i...

19. (I’d Rather Be Black Than Female) It was difficult for the author to win the election due not so much to her racial background as to her sex. A. 错误 B. 正确 ...

5. (The Spanish Bullfight) A priest prays for the matadors before the fight. A. 错误 B. 正确 ...