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163101If the fair value model is adopted, investment property shall not be depreciated or amortized. True or false?
163102Under CAS 4, companies can use either the historical cost model or the revaluation model.
163103Under both CAS and IFRS, companies should review fixed assets for indicators of impairments on an annual basis.
163104Investment property should be recognized as an asset when it is probable that the future economic benefits that are associated with the property will flow to the entity, and the cost of the property can be reliably measured.
163105If 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.
163106CAS 3 allows the entity to select cost model or fair value model for subsequent measurement freely.
163107For income statement purposes, which could depreciation method be used under CAS 4?
163108If the fair value model is adopted, investment property shall
163109For a manufacturer, fixed assets may include:
163110Which of the following could be classified as an investment property?
163111Under CSA 1, all of the following cost flow assumptions could be applied except for
163112CAS1 excludes certain inventories from its scope such as:
163113Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer?
163114CAS 6 intangible assets covered the recognition, measurement and disclosure of long term equity instrument.
163115Costs subsequent to acquisition of property, plant, and equipment should be capitalized　when they incurred to achieve greater future benefits.
163116Assets classified as property, plant, and equipment can be either acquired for use in operations, or acquired for resale.
163117Depreciation is the systematic allocation of the depreciable amount of an asset over the asset's useful life.
163118Which of the following is not a major characteristic of a plant asset?
163119Under CAS 3, investment property refer to land-use right that have been leased or land-use right held for sale rather than land.
163120Investment properties may generate cash flows largely independently of other assets which the entity holds.
163121If the parent company owns 90% of the subsidiary company's outstanding common stock, the company should generally account for the income of the subsidiary under the
163122Santo 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?
163123Both merchandising and manufacturing companies normally have multiple inventory accounts.
163124Under 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.
163125Under CAS 1, a company should abandon the historical cost principle when the future utility of the inventory item falls below its original cost.
163126The term ‘net realizable value’ (NRV) refers to the net amount that a company expects to realize from the sale of inventory.
163127The accounting treatment of inventories are quite similar under CAS 1 and IAS 2. Both standards account for inventory acquisitions at historical cost and evaluate inventory for fair value subsequent to acquisition.
163128All the following costs which would not be included in cost of inventories, except for
163129Which of the following is a product cost as it relates to inventory?
163130There are 4 assumptions in CAS, including
163131The basic standard of the CAS includes（）?
163132We recognize income, expenses or other accounting elements which based on
163133The fundamental qualitative characteristics of accounting information are faithful representation and understandability.
163134The accounting entity can be either one company or business group organized by several companies.
163135There are 4 assumptions in IFRS, including business entity, going-concern, time period and monetary unit.
163136The process of China accounting standards from exploration to convergence is also a process of continuous reform and open of the China’s economy.
163137In 1990, the Ministry of Finance issued No. 1 Accounting Standards for Business Enterprises.
163138Accounting standards should be formulated by government.
163139If the capital allocation is mainly indirect finance, financial institutions can obtain more information than other people.
163140Accounting standards must be formulatedby government.
163141Once accounting standards are formulated, they will not be changed.
163142What factors will affect the formulation of accounting standards?
163143Accounting standards are the basic principles that accountants must follow when they are engaged in accounting work.
163144Who issues Chinese accounting standards?
163145铁心损耗包含磁滞损耗和。
163146可用电动势Ea与电源电压U大小来判断直流电机的运行状态，当时为发电机状态。
163147可用电动势Ea与电源电压U大小来判断直流电机的运行状态，当时为电动机状态。
163148去掉外磁场后，铁磁材料内仍然保留的磁通密度Br称为剩磁，呈现磁滞现象的B-H闭合回线称为回线。
163149极对数为2的直流电机，采用单叠绕组和单波绕组时，其绕组的支路数为。
163150一台三相电力变压器，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。
163151某直流电动机，PN=4kW，UN=100V，nN=1000r/min，ηN=80%，则额定电流为（）A。
163152直流电机起动时电源接通顺序（）。
163153关于变压器说法错误的是（）。
163154当变压器的一次绕组匝数增加5%时和铁芯截面积减小5%时，励磁电抗Xm的变化分别是（）。
163155变压器空载损耗（）。
163156变压器空载电流小的原因是（）。
163157变压器的励磁参数Xm、Rm分别反应变压器主磁路的磁化能力和铁心损耗，它们是（）。
163158一台运行中的变压器，其主磁通的大小主要取决于（）。
163159变压器的绕组是（）。
163160关于直流电机说法错误的是（）。
163161如果直流电机不允许空载或轻载起动，则这台电机为（）。
163162下列不属于并励直流发电机自励建压的条件是（）。
163163直流电动机的Te与n的方向和Te的性质分别是（）。
163164直流发电机的Ea与U的关系和Te的性质分别是（）。
163165直流电机电枢绕组内的电流是（）。
163166如果并励直流发电机的转速下降10%，则空载时发电机的端电压U0下降（）。
163167下列（）不属于直流电机的定子部分。
163168一台4极的直流电动机，采用单叠绕组时，其绕组的支路数为（）。
163169下列（）不属于硬磁材料。
163170一台感应电机，临界转差率为0.1，最大电磁转矩为100Nm，若电机的额定转差率为0.04，则该电机额定时的电磁转矩为（）Nm。（将结果四舍五入为整数）
163171三相感应电动机的功率因数cosφ1总是滞后的。
163172感应电动机的工作特性指的是各物理量随（）的变化特性。
163173一台感应电动机，在某工作点处，当转速增加时，电磁转矩随之增大。如果电机所带的负载为风机类负载，则该工作点为（）。
163174感应电动机的机械特性指的是（）。
163175绕线式三相感应电动机，转子串适当电阻起动时，起动转矩（），最大转矩（）。
163176对于一台感应电机，如果使起动转矩达到最大，此时临界转差率sm为（）。
163177若感应电机的漏抗增大，则其起动转矩（）。
163178一台三相感应电动机拖动额定恒转矩负载运行，若电源电压下降20%，此时电机的电磁转矩（）。
163179对于一台感应电机，若将电源电压降为原来的0.8倍，假设电机转速不变，则电磁转矩变为原来的（）。
163180三相感应电动机的起动电流很大，所以其起动转矩也很大。
163181三相感应电动机空载运行时，电机内损耗包括（），电动机空载输入功率P0与这些损耗相平衡。
163182感应电机堵转试验时的损耗主要是（）。
163183对于感应电机，通过堵转实验，可以测出哪些参数？
163184对于感应电机，通过空载试验，可以测出哪些参数？
163185在三相感应电动机的整个运行过程中（包括暂态和稳态），其电磁转矩的大小和（）成正比。
163186一台三相感应电动机拖动恒转矩负载TN运行，若电源电压下降10%，稳态时电机的电磁转矩（）。（假设空载转矩不随电机转速发生变化）
163187如果有一台三相感应电动机运行在转差率为s=0.25，此时通过气隙传递的功率有（）。
163188三相感应电动机等效电路中的附加电阻(1-s)R2'/s上所消耗的电功率等于（）。
163189和正常运行时相比，感应电动机起动时，转子电流（）。
163190和正常运行时相比，感应电动机起动时，功率因数（）。
163191对于同一台感应电机，在下列哪种运行状态下，转子漏抗的数值最大？
163192从T型等效电路来看，感应电机相当于一台接（）的变压器。
163193进行频率归算和绕组归算后，转子电阻R变为（）。（其中s表示转差率，ke表示电压比，ki表示电流比）
163194感应电机进行归算时，电流比和电势比可能不相等的原因是（）。
163195进行频率归算后，转子电流的频率是否变化？（其中s表示转差率）
163196进行频率归算后，转子电流的幅值是否变化？（其中s表示转差率）
163197感应电机的频率归算，相当于用一个（）的转子去代替实际旋转的转子。
163198对于同一台感应电机，在下列哪种运行状态下，转子电势的幅值最大？
163199一台感应电动机，起初工作在空载状态。当增大负载转矩后，电机转速下降，此时电机内的主磁通会()。
163200一台三相感应电动机，负载转矩增加后，转速下降10%，该电机转子电流产生的旋转磁动势相对于定子的转速（）。
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