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39201A企业欲与B企业建立战略联盟,A企业总经理主动与B企业总经理进行协商（）;
39202A企业与B企业联合召开新闻发布会,两企业董事局主席宣布当年10月1日两企业正式合并（）;
39203Sedimentation is only a preliminary separating approach for it cannot separate liquid and solid completely；in addition, it is unable to clean the solid objects.，这句话可理解为（）。
39204《中图法》分类表中的[A][代表什么类目？
39205用两个放大电路A和B分别对同一个电压信号进行放大。当输出端开路时，A和B的输出电压相等；当都接入负载电阻RL时，测得A的输出电压小于B的输出电压，由此说明，电路A的输出电阻比电路B的输出电阻（）。
39206刘老师在进行校本课程的教学时，进行了以下步骤：步骤1：将学习材料分为4份，并编为A,B,C,D；步骤2：将小组设置为4人小组，分别给组员设置编号为a,b,c,d；步骤3：把A号材料给组员a号，以此类推；步骤4：每个组员独立学习；步骤5：合作小组组内分享自己所学的内容；步骤6：同一编号的学生组成专家组，分享学习心得；步骤7：回自己的合作小组分享专家组学习心得；步骤8：专家组派代表进行全班交流。请问，刘老师用的是哪种合作学习方法？（）
39207请根据下面一段课堂实录分析教师采用了哪一种合作学习方法。步骤1：教师布置思考题。教师：“请根据报刊杂志等资料分析G20峰会给杭州带来的好处。先请每个人独立思考，再进行交流，规则是不准重复。步骤2：学生独立思考。步骤3：学生轮流说，教师在黑板上写关键词。学生A：G20峰会提升了杭州的国际知名度。学生B：G20峰会让杭州的基础设施更好了。学生C：……步骤4：分类、总结关键词。请问，该教师采用了哪一种合作学习方法？
39208在“鱼缸法”中，内圈向顺时针方向移动，外圈不动。以此类推，直到外圈A遇到内圈A。
39209全球主要存在四大营养缺乏病，包括：蛋白质-能量营养不良、钙缺乏症、（）、维生素A缺乏症。
39210维生素A可维护上皮细胞的功能，与这种功能相关的维生素A缺乏的症状是：
39211维生素A主要来自：
39212以下描述错误的是：A.水禽是禽流感病毒的储存库
39213关于埃博拉病毒，以下描述错误的是：A.埃博拉病毒感染病死率很高，最高可达90%
39214以下描述错误的是：A.新发疾病的起源与社会经济、环境和生态因素密切相关
39215下列表述正确的是（）A.高频功率放大器只能位于接收系统中
39216下列表述正确的是（）A.低频信号可直接从天线上有效地辐射
39217《A大调单簧管协奏曲》采用了（）乐章的套曲结构。
39218《A大调单簧管协奏曲》第二乐章的主题在影片中出现了3次。
39219《A大调单簧管协奏曲》首尾乐章采用了回归曲式的结构。
39220体内合成脂肪酸的乙酰辅酶A主要来自：（）
39221把脂肪酸合成的原料乙酰辅酶A从线粒体转运至细胞质的途径是:（）
39222脂酰辅酶A的β氧化反应包括：（）
39223抗干眼病维生素是维生素A（）
39224下列说法错误的是（）A.防控媒介松墨天牛是防控松材线虫病的关键。
39225柯本气候分类法将全球分成了不同的气候带，5个主气候带，分别是A：热带气候，B：干燥气候，C：温暖气候，D：寒冷气候，E：冰雪气候。
39226柯本气候分类法将全球分成了不同的气候带，5个主气候带，分别是A：亚热带气候，B：干燥气候，C：温暖气候，D：寒冷气候，E：冰雪气候。
39227以下说法错误的是（）A.混交度反映树种空间隔离程度。混交度被定义为对象木的最近邻木与对象木属不同种的个体所占的比例。
39228以下说法错误的是（）A.森林结构包括非空间结构和空间结构。
39229A公司于2020年11月5日从证券市场上购入B公司发行在外的股票200万股作为以公允价值计量且其变动计入其他综合收益的金融资产，每股支付价款5元，另支付相关费用20万元，2020年12月31日，这部分股票的公允价值为1050万元，A公司2020年12月31日应确认的其他综合收益为（）万元。
39230甲公司于2020年4月1日从证券市场购入A公司股票60000股，划分为以公允价值计量且其变动计入当期损益的金融资产，每股买价7元（其中包括已宣告发放尚未领取的现金股利1元），另外支付印花税及佣金8000元。2020年年底，甲公司持有的该股票的市价总额（公允价值）为400000元。2021年3月12日，甲公司决定出售全部A公司股票，收入现金450000元。甲公司出售该项金融资产时应确认的投资收益为（）元。
39231A公司为增值税一般纳税人，采用实际成本法进行存货的日常核算。2019年8月8日，购入一批原材料，取得的增值税专用发票上记载的货款为200万元，增值税税额为26万元，全部款项已用银行存款支付，材料已验收入库。下列有关购入材料的会计处理结果正确的是(　)。
39232某公司发行面额为100元，票面利率10%，期限3年的公司债，每年末付息一次，当前市场利率为12%，则其发行价格为（）。（（P/F,10%,3）=0.7513;（P/F,12%,3）=0.7118;（P/A,10%,3）=2.4869;（P/A,12%,3）=2.4018）
39233某公司发行面额为100元，票面利率12%，期限3年的公司债，每年末付息一次，当前市场利率为10%，则其发行价格为（）。（（P/F,10%,3）=0.7513;（P/F,12%,3）=0.7118;（P/A,10%,3）=2.4869;（P/A,12%,3）=2.4018）
39234某企业于20×6年1月1日从租赁公司租入一套设备，价值100万元，租期为10年，预计租赁期满时的残值为5万元，归承租企业，资本成本率为12%。租金每年初支付一次，按等额年金支付。承租企业每年初支付的租金为（）。（P/A,12%,9=5.3282;P/A,12%,10=5.6502）
39235维持气道通畅(A)、正常呼吸(B)和正常血液循环(c)是保证生命安全的首要任务。如果你发现伤员有任何一项这方面的问题时，要立即让人去通知急救人员，并开始进行维持生命活动过程的处理——人工呼吸和胸外挤压。
39236The details of the transaction and a description of the nature of the relationships between the parties of a related party transaction must be disclosed under CAS 36 Related Party Disclosures
39237Interest, dividends, gains and losses relating to an instrument classified as a liability are reported as income or expense.
39238An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
39239Which one of the following is not a financial instrument?
39240Which of the following would be regarded as a related party transaction of the entity NV?
39241A segment of a business enterprise is to be reported separately when the revenues of the segment exceed 10 percent of the
39242Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue. Which would be treated as a NON-adjusting event under CAS29 Events After the Reporting Period?
39243A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise
39244If a financial instrument has been taken out to act as a hedge, and this position is clearly identified and expected to be effective, hedge accounting rules should be followed.
39245A financial asset is any asset that is:
39246A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.
39247The four categories of financial instruments are (a) Financial assets or liabilities at fair values through profit or loss, (b) Held-to-maturity investments, (c) Loans and receivables, and (d) Available-for-sale financial assets.
39248PZG purchased a 2% holding in equity shares in a listed company, FJK. PZG’s intention is to hold this investment for the long term.How should this financial asset be initially classified and subsequently measured in accordance with IAS 39 Financial instru
39249GZP purchased a small holding in shares in a listed company, ANG. GZP’s intention is to realize this investment within a few months when seasonal fluctuations in its business make a cash shortfall probable.How should this financial asset be initially clas
39250The functional currency of company A is RMB. On December 12, 20x9, company A acquired 500,000 of ordinary shares of company B operated in the USA for $7,500,000 as trading securities. The spot rate on Dec. 12, 20X9 is $1 to RMB6.8. On Dec. 31, 20X9, the m
39251The functional currency of company A is RMB. On December 12, 20x9, company A acquired 500,000 of ordinary shares of company B operated in the USA for $7,500,000 as trading securities. The spot rate on Dec. 12, 20X9 is $1 to RMB6.8. On Dec. 31, 20X9, the m
39252Only borrowing costs that are directly attributable to (the acquisition, construction or production) of a qualifying asset can be capitalized as part of the cost of that asset.
39253No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle it will be required.
39254A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
39255If the debt restructuring is to be carried out with a combination of paying cash, transferring non-cash assets and revising the terms of debt, what is sequence for treatments?
39256Once an asset impairment loss is recognized, it can not be reversed in a subsequent accounting period.
39257When the future cash flows of the asset received is significantly different from that of the asset given up, in terms of risk, time distribution or amount, a non-monetary asset exchange has a commercial substance.
39258Which one is not a type of biological asset according to CAS 5?
39259The price that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants at the measurement date.'This is a definition of which measurement basis?
39260At 31 December 20X0, FB recognised a current tax liability of $50,000. This was settled in full on 1 October 20X1 for $59,000. What is the accounting entry required by FB on 1 October 20X1?
39261A weakness of the historical cost model is that it does not account for changes in the purchasing power of the currency that is used in the financial statements.
39262If there is conclusive evidence that the fair value of an investment property can be obtained continuously and reliably, a fair value model could be chosen.
39263For a manufacturer, fixed assets may include:
39264Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer?
39265Which of the following is not a major characteristic of a plant asset?
39266Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?
39267Under CAS 1, if inventory is written down under the lower-of-cost-or-NRV valuation, the new basis is now considered its cost. As a result, the inventory may not be written back up to its original cost in a subsequent period.
39268The term ‘net realizable value’ (NRV) refers to the net amount that a company expects to realize from the sale of inventory.
39269Under CAS 1, a company should abandon the historical cost principle when the future utility of the inventory item falls below its original cost.
39270Which of the following is a product cost as it relates to inventory?
39271The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.
39272一台三相电力变压器，SN=150kV·A，Yy0联结，U1N/U2N=35kV/0.4kV，则一次、二次绕组的额定电流分别为（）A。
39273某直流电动机，PN=4kW，UN=100V，nN=1000r/min，ηN=80%，则额定电流为（）A。
39274某三相双层叠绕组，2p=4,Q=36,支路数a=1，y1=8，则该绕组的绕组因数为（）。
39275在三相双层绕组中，相带A与相带X两极相组串联时，应（）连接。
39276在标准ASCII码表中，已知英文字母A的ASCII码是01000001，则英文字母C的ASCII码是（）。
39277一个命题由A.B表示，其值可能为真或为假，则两个命题A.B之间可以进行运算，下面关于运算结果叙述错误的是（）。
39278小写字母“a”的ASCII码对应的十进制数是97，那么小写字母“c”的ASCII码对应的十进制数是（）。
39279A simple explanation of the data in Results is acceptable.
39280The Discussion organization can be a cluster map, an issue tree or numbering.
39281The Results and Discussion should keep a steady focus and be concise and　（）.
39282The tables and figures should be constructed to deliver a （）.
39283In order to account for the correct advancement process of the machine,regardless of the path,and independently of the mesh,a remeshing scheme as well as a steering algorithm　recently （） (incorporate)　into the capabilities of the tunnel model (Alsahly,Sta
39284The pH values were monitored （）(use) a pH meter
39285To develop stress equations around elliptical boreholes,we （）(start) with a circular borehole assumption.
39286Vulnerability is characteristic of a system without （） a specified class of security breaches would not be possible.
39287Security vulnerability testing uses the simulation of attacks and other kinds of penetration testing （） to compromise the security of a system.
39288For the second trial, the apparatus was covered by a sheet of plastic. （） that this modification would reduce the amount of scattering.
39289It is wise to present the Materials and Methods section in a logical and chronological order.
39290Morgan (2010)（）a residual CD monitoring method by using amplitude ratio of asynchronous delay-tap sampling plot
39291Read the following expression chosen from academic introductions, and identify what part of an introduction it refers to：The remainder of the paper is organized as follows: Section II gives a general description of NOMA with SIC. Then Section III details
39292Read the following expression chosen from academic introductions, and identify what part of an introduction it refers to：The current research aims to demonstrate that a moral incentive presented in terms of ideals rather than obligations stimulates more f
39293What does a well-organized Introduction include?
39294This paper（） (investigate) a new strategy for radio resource allocation applying a non-orthogonal multiple access (NOMA) scheme. (在判断该句在摘要的哪部分内容中出现的基础上，填入所给动词的适当形式)
39295“This motivated us to explore the use of DNNs in the context of photo editing.” is an acceptable sentence in a scientific abstract.
39296A　good scientific abstract should be well-organized. The several sections it consists are arranged sequentially: introduction, method(s), result(s) and conclusions.
39297A good scientific abstract includes all the key information of the original work.
39298In a Scientific abstract,　the past simple tense of verbs is used when （）.
39299When composing a scientific abstract, you should be very careful about language use and style, including the correct use of words, tenses, sentence patterns, terminologies and other aspects. Read the following sentences from abstracts, identify the one us
39300What does ABC of a good abstract refer to?
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